What is the statute of limitations for an IRS audit?
The statute of limitations to examine a tax return is three years from the date the return was filed, or the date the return was due (whichever is later). If you normally file on time (April 15th) then a tax return for 2005 filed on April 15th 2006 cannot be examined after April 15th 2009. However, if you filed your 2005 return on January 3rd 2007, the statute will not run out until January 3rd 2010 (three years from date of filing). If you did not file any tax return at all for a tax year, it can be audited indefinitely.
