There are many factors that determine what will trigger an IRS audit including your total income, what deductions are claimed, do you have business income , etc.
Here is a table based only upon the income reported on a return.
No AGI or Loss 2.7%
$1 – $25,000 1.0%
$25,000 – $50,000 . .7%
$50,000 – $75,000 .6%
$75,000 – $100,000 .6%
$100,000 – $200,000 .8%
$200,000 – $500,000 2.0%
$500,000 – $1,000,000 3.6%
$1,000,000 – $5,000,000 8.9%
$5,000,000 – $10,000,000 17.9%
$10,000,000 or more 27.4%
If you do not have business income and the total of all income was less than $200,000 your odds are less than ½ of 1% of having your return examined.
If you do have business income the odds of being audited increase. For a business return with total receipts of between $25,000 and $100,000 2.4% of returns are examined. If the receipts are between $100,000 and $200,000 the rate increases to 3.6%.
If you are audited as long as the deductions claimed have backup you should have nothing to be worried about. This is why good record keeping is important.
The most important point to remember about any IRS correspondence is to not ignore it. We are here to help in case your return is selected for audit.