Which factors can increase the likelihood of a tax audit?

The choice that states income level, complexity of returns, and discrepancies in reporting is accurate because these factors are known to significantly influence the likelihood of a tax audit.

Taxpayers with higher income levels tend to have a greater chance of being audited. This is because higher incomes often correlate with more complex financial situations, which can include various deductions, capital gains, and other income sources that require detailed reporting. Such complexity can create more opportunities for discrepancies, which is another factor that raises red flags for tax authorities.

Discrepancies in reporting, whether stemming from mathematical errors, inconsistent information between forms, or unreported income, signal to tax agencies that there might be an issue needing further examination. When tax returns show significant inconsistencies or deviations from what is typical for a taxpayer's profile, it raises the probability of an audit occurring.

In contrast, factors such as job stability, low income, having multiple dependents, and taking only standard deductions typically do not create the same level of concern for tax auditors. These situations often imply less complexity in financial situations and are usually considered lower risk when it comes to potential tax fraud or misreporting. Hence, they are less likely to trigger an audit compared to the factors outlined in the correct choice.