Your chances of getting audited depend alot on your business form and the type of business you operate. For instance, a Schedule C sole proprietorship is more lkely to get audited than a partnership or corporation return.

Some of the hotbutton areas for self-employed schedule C filers include:

•Home Office Space Deductions
•Meals, Travel, Entertainment
•Writing Off a Vehicle
•Consecutive Years of Income Loss (hobby business)
•Hiring Family
•Disproportionate Income To Lifestyle