Individual Audit Data*

Individual Returns Filed	Percentage Audited
Total Individual Tax Returns	1.1%
TPI < $200,000 — 1040 without Schedule C, E, F, Form 2016 or Earned Income Tax Credit — 1040 without Schedule C, F or Earned Income Tax Credit; with Schedule E or Form 2106*	0.5% 1.0%
TPI $200,000 < $1 million, non-business returns	3.2%
TPI $1 million or more	12.5%

TPI = Total Positive Income

Forms Filed By Self-employed Individuals (Schedule C)	Percentage Audited
Sch. C TGR < $25,000	1.3%
Sch. C TGR $25,000 < $100,000	2.9%
Sch. C TGR $100,000 < $200,000	4.3%
Sch. C TGR $200,000 or more	3.8%

TGR = Total Gross Receipts; does not include returns with Earned Income Tax Credit.

* Data is from returns filed in calendar year 2010 and is the most current available.

**Includes individual tax returns filed without a Schedule C (nonfarm sole proprietorship); Schedule E (supplemental income and loss); Schedule F (profit or loss from farming); or Form 2106 (employee business expense).

***Includes individual tax returns filed with a Schedule E (supplemental income and loss) or Form 2106 (employee business expenses) but without a Schedule C (nonfarm sole proprietorship) or Schedule F (profit or loss from farming).

Source: Wolters Kluwer, CCH: 2013

Permission for use granted.

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