How may years can the audit/investigation cover?
How may years can the audit/investigation cover?
In most cases, the audit/investigation will start with the most recent complete calendar year, or with the year(s) specified by the auditor on the Notice of Audit/investigation letter. If an adjustment to taxable wages is found in that year, previous or subsequent years may be audited. An audit can cover up to the three (3) previously completed calendar years, plus the current year. In cases of fraud, the three (3) year limit can be
extended to six (6) years.
Related Content
- Why was I selected for a UIA tax audit/investigation?
- Why does the UIA conduct audits/investigations?
- What is the purpose of the audit/investigation?
- How will I know the person conducting the audit is from the UIA?
- What records will be reviewed?
- Why is the auditor examining records other than the payroll records?
- What will the auditor be looking for?
- What if we paid for the services of individuals whom we do not consider to be our employees? Will we have to pay tax on their earnings?
- How long will the audit/investigation take?
- Where will the audit/investigation take place?
- Do I have to be available at the time of the audit/investigation?
- What if I don't have any employees?
- When will I be advised of the audit/investigation results?
- What happens if I owe additional taxes? What if I can't pay them?
- Will the taxes I pay to the Internal Revenue Service be affected by the audit/investigation?
- If I appeal the Determination resulting from the audit/investigation, does the interest on the additional tax due stop until the matter is resolved?
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