Not Yet Registered?
You can have access to our in-depth exclusive content on NQDC in just a few clicks.
A method by which the IRS selects tax returns to audit. Using a computerized scoring system, the DIF formula compares taxpayers’ deductions, credits, and exemptions against the normal parameters in these areas for each income bracket. The scoring formula the IRS uses to determine which tax returns to flag for scrutiny is not publicly available. For more on IRS audits, see a related FAQ.