Random theory is one of them to be audited. Other than that there are many reasons to be audited. Every employer has to report to the IRS, the figure/ data stored in IRS file if not matched will redflag and will automatically generates audit. Please, do not mix up with state tax return and federal tax return. In your case it is audited by state revenue office? If you want I may run the numbers and let you know what is should be? Do not to provide your real name and ss# but give the actual $amount in each box in w-2 .