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How we select audits

Some of the reasons we select a taxpayer for audit include:

  • Failure to file a return
  • Failure to report income or sales
  • Excessive credits or exclusions claimed on a return
  • Incorrect or fraudulent refund claims or returns filed
  • Differences found when we compare a return to information we obtain from others such as the IRS, banks, employers, and other businesses
  • Results of prior audits. (However, a prior or a current audit isn't necessarily cause to be selected for audit again.)
  • Misuse of exemption certificates

About NY State tax audit

Video: About New York State Tax Audits