What US taxpayer is most likely to be audited?

What US taxpayer is most likely to be audited?
You can be audited randomly for prior 3 tax years, however, there are some 'red flags' that will increase your chances of an audit.
- Low income / deduction ratio: the IRS will look at your income vs your deductions. If your deductions are proportionately higher than average considering your income, you may face an audit.
- Many dependants: if you consistently take several dependants, and every year they are different children, and you are claiming Earned Income Credit, you may be at higher risk for an audit.
- Any return with Earned Income Credit, Self Employment, Unusually high gains or losses from stock, or above average job/education expenses may face audit.
High Earned Income Credit / Low Income combination is the most common reason for review. However, many taxpayers get their returns pulled for 'review' and not an actual audit. in a review, the IRS simply digs a little deeper looking for inconsistencies compared to prior years. Most taxpayers don't even realize their return was ever reviewed prior to release of refund.