Audit rate based on 2017 IRS data:
| Form 1040 taxpayer types, in descending likelihood of audit | Returns audited |
| International taxpayers | 1 in 19 |
| Taxpayers with gross income before deductions of over $1 million | 1 in 23 |
| Sole proprietors with gross income before deductions between $100,000 and $200,000 | 1 in 48 |
| Sole proprietors with gross income before deductions between $200,000 and $1 million | 1 in 64 |
| Taxpayers with self-employment income under $25,000 who claim the EITC | 1 in 72 |
| OVERALL INDIVIDUAL AUDIT RATE | 1 in 161 |
| Farmers | 1 in 228 |
| Wage earners who make under $200,000 and don’t claim the EITC (65% of taxpayers fit this category) | 1 in 364 |