MACS calculates the FDR based on the number of peaks from control over ChIP that are called at the same p-value cutoff. This FDR estimate is more robust than calculating the FDR from randomizing tags along the genome. However, we notice that when tag counts from ChIP and controls are not balanced, the sample with more tags often gives more peaks even though MACS normalizes the total tag counts between the two samples (Figure S5 in Additional data file 1). While we await more available ChIP-Seq data with deeper coverage to understand and overcome this bias, we suggest to ChIP-Seq users that if they sequence more ChIP tags than controls, the FDR estimate of their ChIP peaks might be overly optimistic.
