https://www.wsj.com/articles/red-flags-that-trigger-an-irs-t…
**10 Red Flags That Could Trigger an IRS Tax Audit in 2022**
**Accounting for pandemic-inspired grants, loans and tax credits could make it a tricky year for many**
**By Lori Ioannou, The Wall Street Journal, March 5, 2022**
**1. Education tax credits**
**2. Small businesses, especially S Corps, sole proprietorships and partnerships making $100,000 a year that are cash-intensive**
**3. Child tax credit. All recipients of the child tax credit are urged to go to [IRS.gov/Account](http://IRS.gov/Account) and the IRS Child Tax Credit Update Portal, where they can find the correct amount of their advance payment.**
**4. Cryptocurrency transactions. It is up to individuals to aggregate all of this information on Form 8949.**
**5. Earned-income tax credit**
**6. Large charitable contributions**
**7. Rental income. All rental income is generally considered passive income, not active income.**
**8. Home-office deductions. Millions of people who worked remotely last year during the Covid-19 pandemic aren’t eligible. Only people who were self-employed in 2021 can claim the deduction.**
**9. Early withdrawals from IRAs or 401(k)s**
**10. Health premium tax credit. Recipients can estimate their total allowable credit on [healthcare.gov](http://healthcare.gov)—search for “tax credit.”**
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This article has a lot of detail, including specific red flags. If you have any of the categories, it is worth reading the entire article.
Wendy