2014 Tax-Exempt Organization Burden Survey

Individual Taxpayer
Burden Survey
Internal Revenue Service

Individual Taxpayer Burden Survey

The purpose of this survey is to provide Congress and the President with accurate
estimates of the time and money taxpayers spend to follow federal tax rules and
regulations. Tax administrators and policy makers use this information to reduce and
manage taxpayer burden. By taxpayer burden, we mean all of the time and money
spent during the course of the year by you, your spouse, business employees, friends,
or relatives to complete your 2010 individual federal income tax return. Please do not
include the time spent by a tax professional on your behalf. However, because we are
interested in your costs, we will be asking about money you may have paid to a tax
professional.
Most of the activities associated with the completion of your tax return occur when the
return is prepared and filed. However, some tax activities, notably recordkeeping, tax
planning, and researching tax law changes, may occur throughout the year and we ask
that you consider all of this time and money when providing your responses. You may
need to consult with others when completing this survey, and we encourage you to do
so. However, please do not have your tax professional complete this survey for you. We
are interested in your experiences.
The person in your household most involved in the completion of your 2010 individual
federal income tax return should complete this survey. Your individual federal income
tax return refers to Form 1040, 1040-A, or 1040-EZ, as well as any associated forms,
schedules, and worksheets that you completed or filed. It does not include forms
associated with state and local income taxes, partnerships, corporations, estates,
employment taxes, excise taxes, or anyone else’s individual federal income tax return.
We expect that it will take about 15 to 20 minutes to complete this survey. Your time may
vary based on your individual experiences. Please be assured that you will not be asked
about specific income or other financial information. All information you provide will be
used for research purposes only.
While participation is voluntary, information about your tax preparation experience will
help the IRS better understand how to reduce taxpayer burden. We encourage you
to take a few moments of your time to participate. By doing so, you will ensure that
households like yours are represented.
You will find answers to frequently asked questions on the inside of the back cover. If
you have further questions about the content of this survey or would like to request a
Spanish version, please contact Jocelyn Newsome at 1-888-848-0934 or send an email
to IRStaxpayerburdensurvey@westat.com. If you would like to speak to someone at the
IRS, please call the Communications & Liaison office at 202-622-6440 or send an email
to *public_liaison@irs.gov.

Draft

Section A. General Questions about Your Taxes
The questions below ask about the ways in which you completed your 2010 federal income tax
return.
1.

How did you complete your 2010 federal income tax return?
Check all that apply.
I did it myself using paper forms
I used a tax preparation website, software, or mobile app (such as TurboTax, TurboTax
SnapTax, TaxACT, or H&R Block At Home)
I had expert assistance from someone such as a paid preparer, a paid professional
(e.g., a bookkeeper, accountant, or lawyer), an employee of my business, or an
unpaid volunteer

2.

Why did you choose this method for completing your 2010 federal income tax return?
Check all that apply.
Ease of use
Time
Familiarity with method
Cost
To ensure that my tax return was completed accurately
To receive all of the deductions, credits, and refunds for which I was qualified
To reduce the risk of audit
Other
Please specify:

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

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3.

How did you receive your refund or make a payment for your 2010 federal income tax
return?

Refund Method

Payment Method

Direct deposit

Credit or debit card

Check mailed from the IRS

Personal check

Received an early or immediate
refund directly through a tax
preparer or software provider
for an additional fee, such as a
Refund Anticipation Loan or
Check (RAL or RAC) or Rapid
Refund

Electronic funds withdrawal
from checking/savings account
U.S. Treasury's Electronic Federal
Tax Payment System (EFTPS) ®

Other
Please specify:
Did not make a payment or receive a refund

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

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Section B. Recordkeeping
The following questions ask about the records you may have kept in order to prepare your
2010 federal income tax return. These records include forms you may have received from
your employer or financial institution(s), as well as tax-related documents you may have kept.
4.

Whether or not you used them, which of the following types of information did you keep
for your 2010 federal income tax return?
Check all that apply.
Wages and salaries or tips
Such as W-2 forms, pay stubs, or timesheets
Investment income
Such as interest, dividends, capital gains or losses
Retirement income
Such as IRA distributions, pensions, annuities, or social security benefits
Deductions from income
Such as health savings accounts, IRAs, student loan interest, tuition, fees, or
educator expenses
Business income
Such as income associated with a sole proprietorship, farm, rental real estate,
royalties, a partnership, or an S-corporation
Business expenses
Such as car and truck expenses, supplies, utilities, legal and professional services,
office expenses, depreciation, taxes & licenses, deductible meals & entertainment,
or advertising
Itemized deductions
Such as medical and dental expenses, taxes (state and local, real estate, sales
taxes including taxes on a new motor vehicle), home mortgage interest, charitable
contributions, casualty and theft losses, or unreimbursed employee expenses
Credits associated with dependents
Such as child and dependent care expenses, earned income tax credit (EITC), child
tax credit, or additional child tax credit
Other tax related items
Please specify:

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

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5.

Which of the following tax documents did you receive to complete your 2010 federal
income tax return?
Check all that apply.
Form W-2
W-2 forms are year-end statements that are provided by employers to document the
wages and withheld taxes of their employees.
Form 1099
Form 1099 reports interest income from a bank, dividends on stocks, Social Security
income, statements from brokers on sales of stocks or bonds, or income earned as
an independent contractor.
Form 1098
Form 1098 reports mortgage interest, tuition, or student loan interest paid.
Schedule K-1
Schedule K-1 is used by a Partnership or S-Corporation to report a
partner/shareholder's distributed share of income.
Form 5498
Form 5498 reports contributions to retirement accounts such as IRAs and to medical
savings accounts.
Other
Please specify:

6.

How did you keep or organize the records you used to prepare your 2010 federal income
tax return?
Check all that apply.
Stored records in a file folder or filing cabinet
Stored records in drawer, box, or shoebox
Entered information in a paper-based system, such as a ledger or notebook
Stored information in a computerized system such as Excel, Quicken, MSN Money
or QuickBooks
A paid professional such as a bookkeeper, accountant, or lawyer managed my records
A third-party, such as a bank, financial institution or employer, maintained my records
online
Other
Please specify:

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

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7.

Thinking about all of the records you kept for your 2010 federal income tax return, did
you keep them for tax purposes only or were they also kept for business or personal
reasons?
I kept the records exclusively for tax purposes
I kept the records for tax and business/personal reasons

Section C. Tax Planning
The following section asks about any tax-related planning you may have done for your 2010
federal income tax return. Tax planning includes any strategies taxpayers use to reduce the
taxes they owe, such as participating in a retirement account, making charitable donations, or
buying or selling assets.
8.

Whether or not you did them, did you consider the tax implications of any of the following
as part of your overall planning for your 2010 federal income tax return?
Check all that apply.
Buying or selling real estate, including purchasing a home to claim the first-time
homebuyers credit or to deduct real estate taxes and mortgage interest
Participating in or maintaining a retirement account such as a 401(k),
any type of IRA, or a pension plan
Investing in non-retirement tax-exempt or tax preferred investments
or plans such as tax free bonds or education savings programs
Buying or selling other investments such as stocks, bonds, or other securities
Buying or disposing of assets such as equipment or supplies for a business,
including any decisions made for section 179 accelerated depreciation expenses
Structuring your business, such as deciding whether to form a partnership,
LLC, or corporation
Making charitable donations
Making energy efficient improvements to your home in order to claim
an energy tax credit
Taking college or other educational classes in order to claim the American
opportunity tax credit
Other
Please specify:
None of the above

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

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9.

Whether or not you did them, did you consider doing any of the following activities for
your 2010 federal income tax return?
Check all that apply.
Calculating tax withholding on Form W-4 when you started a new job
Submitting a new Form W-4 to an existing employer to adjust your withholding
Preparing estimated taxes
Itemizing or claiming income deductions
Claiming credits such as education credits, child tax credit, earned income
tax credit, adoption credit, or residential energy credits
Participating in a benefit plan such as a medical savings account (MSA), health
savings account (HSA), flex savings, dependent care, or flexcare plans
Other
Please specify:
None of the above

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

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Department of the Treasury - Internal Revenue Service

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Section D. Resources Used to Complete Your Tax Return
You may have used a variety of resources when completing your 2010 federal income tax
return. The next series of questions asks first about IRS resources and then about any other
resources you may have used.
10. For each of the tasks listed below, which IRS resources (if any) did you use when
completing your 2010 federal income tax return?
Check all that apply.

IRS RESOURCES

IRS Toll Free Tax
Assistance Line

TASKS

IRS
walk-in site

IRS website or
IRS2GO
mobile app

IRS
correspondence,
such as mail or
email

Obtain general tax information

Obtain IRS forms, instructions,
or publications
Obtain answers to specific
questions about my return

I did not use any IRS resources for these tasks.

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

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11. For each of the tasks listed below, what non-IRS resources (if any) did you use when
completing your 2010 federal income tax return?
Check all that apply.

NON-IRS RESOURCES

TASKS

Tax
professional,
such as tax
preparer,
accountant,
Friends or
lawyer, or
volunteer
family

Tax
Non-IRS
TV,
Library,
preparation
website,
newspapers, post office,
website,
including
magazines,
or
software, or social media books, or
community Seminars or
mobile app
and blogs
guides
center
classes

Obtain general tax
information
Obtain IRS forms,
instructions, or
publications
Obtain answers to
specific questions
about my return
I did not use any of these resources for these tasks.

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

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Department of the Treasury - Internal Revenue Service

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Section E. Completing Your Tax Return
The next questions ask about the ways in which you completed your 2010 federal income
tax return.
12. Who (if anyone) helped you, however briefly, with your 2010 federal income tax return?
Check all that apply.
My spouse
Other family members or friends
Employee of my business
Other
Please specify:
No one helped me
13. Which of the following best describes how you used IRS tax form instructions when
completing your 2010 federal income tax return?
Read most or all instructions
Read instructions as needed
Did not need to read instructions at all
Because I used tax software or got help from a tax preparer, a family member, or
friend, I did not need to read instructions
Other
Please specify:
None of the above

14. Did you use a paid or volunteer professional, such as a tax preparer, bookkeeper,
accountant, or lawyer, when completing your 2010 federal income tax return?
Yes
No  GO TO QUESTION 16

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

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15. How did you work with your paid or volunteer professional when completing your 2010
federal income tax return?
Check all that apply.
Completed a tax questionnaire or worksheet for my paid or volunteer professional
Provided records to my paid or volunteer professional
Met with my paid or volunteer professional in person
Communicated with my paid or volunteer professional by telephone or email
Completed and reviewed my tax return with my paid or volunteer professional
Other
Please specify:
None of the above
The next questions ask about any tax preparation website, software or mobile app you may
have used when completing your 2010 federal income tax return.
16. Did you use a tax preparation website, software, or mobile app, such as TurboTax, TurboTax
SnapTax, TaxACT, or H&R Block At Home, to complete your 2010 federal income tax return?
Yes
No  GO TO SECTION F
Don't know  GO TO SECTION F
17. Which of the following best describes how you used a tax preparation website, software,
or mobile app to complete your 2010 federal income tax return?
Followed the entire step-by-step computer-guided instructions
Selectively used the step-by-step computer-guided instructions to address specific tax areas
Directly entered information into the tax forms without using the step-by-step computer-guided
instructions
18. Did you electronically import any of the following information into a tax preparation
website, software, or mobile app for your 2010 federal income tax return?
Check all that apply.

Dat
a 
f
r
om 
l
as
t

y
ear
’
s

t
ax

pr
epar
at
i
on 
s
of
t
war
e
Data from an accounting software package, such as Quicken, MSN Money, or QuickBooks
Data from my W-2(s)
Data from my 1098(s), 1099(s), Schedule K-1(s) or other information returns
Data from my bank, brokerage, or other financial accounts
Did not electronically import any information
Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

10

Department of the Treasury - Internal Revenue Service

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Section F. Time Spent on Tax-Related Activities
The next questions focus on the time you spent on activities related to the completion of your
2010 federal income tax return.
Please include:

Please do not include:

Time spent on your federal income tax
return, including Forms 1040, 1040-A,
or 1040-EZ, as well as any associated
forms, schedules, and worksheets that
you completed or filed



Time spent on state or local income tax
returns



Time spent on anyone else's federal
income tax return



Time throughout the tax year as well
as the tax filing season



Time spent responding to IRS notices or
correspondence



Time spent by family, friends, or
business employees, however briefly



Time spent amending your 2010 federal
income tax return



Time spent on partnerships (Form 1065),
corporations (Form 1120 or 1120-S),
estates (Form 706), gifts (Form 709),
trusts (Form 1041), employment tax
(Form 940, 941, 943, 944, 945), or excise
tax (Form 720)



19. How much time did you spend on the following activities for your 2010 federal income
tax return?
If you did not spend any time on an activity, please enter a zero, as shown below:

0

:

Hours

Minutes

Recordkeeping
Include time spent throughout the tax year:
Keeping track of tax-related information, such as records or
receipts
 Collecting and organizing your tax-related records




:
Hours

Minutes

Making a special effort to obtain records or receipts

Do not include time spent on non-tax related business or personal
recordkeeping.

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

11

Department of the Treasury - Internal Revenue Service

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Tax planning
Include time spent throughout the tax year:
 Researching strategies to reduce the taxes you owe
 Working with a tax professional (paid or volunteer) on
tax planning
 Doing business tax planning related to your personal
tax situation
 Calculating or changing withholding or estimated payments

:
Hours

Minutes

Do not include any time spent on financial planning that was not
tax related.
Gathering or purchasing materials
Include time spent:
 Gathering IRS tax forms, instructions, or publications
 Selecting, buying, and installing tax preparation software or
mobile app
 Selecting a tax preparation website
 Selecting a tax professional (paid or volunteer)
Completing and submitting your tax return
Include time spent:
 Reading instructions and related materials
 Obtaining answers to general or specific questions about
your return
 Completing and reviewing tax forms or worksheets,
whether or not they were submitted
 Working with a tax professional (paid or volunteer) to
complete your tax return
 Assembling and mailing your tax return
 Checking the status of your electronic submission
 Checking the status of your refund

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

12

:
Hours

Minutes

:
Hours

Minutes

Department of the Treasury - Internal Revenue Service

Draft

20. Taxpayers sometimes spend time on tax provisions before realizing they did not need to
report on them. Did you spend any time on any of the following before realizing you did
not need to report on them?
Check all that apply.
Itemized Deductions
Child Tax Credit or Additional Child Tax Credit
Earned Income Tax Credit
Quarterly Estimated Taxes
Alternative Minimum Tax
Unreimbursed Business Expenses
Depreciation or Amortization
Education Deductions or Credits
Credit for the Elderly or the Disabled
Other
Please specify:
No  GO TO SECTION G
21. Of the time you spent completing and submitting your tax return (reported in Question 19),
how much of it did you spend on these tax provisions before realizing you did not need to
report on them?
:
Hours

Minutes

Don't know

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

13

Department of the Treasury - Internal Revenue Service

Draft

Section G. Costs of Completing Your Tax Return
The next questions ask about the costs associated with the completion of your 2010 federal
income tax return.
Please do not include:

Please include:




Form

Costs associated with your federal
income tax return, including Forms
1040, 1040-A, or 1040-EZ, as well as
any associated forms, schedules, and
worksheets that you completed or filed



Costs associated with state or local
income tax returns



Costs associated with anyone else's
federal income tax return

Costs incurred throughout the tax year
as well as the tax filing season



Costs associated with responding to
IRS notices or correspondence



Costs associated with amending your
2010 federal income tax return



Costs associated with partnerships
(Form 1065), corporations (Form 1120
or 1120-S), estates (Form 706), gifts
(Form 709), trusts (Form 1041),
employment tax (Form 940, 941, 943,
944, 945), or excise tax (Form 720)

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

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Department of the Treasury - Internal Revenue Service

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22. How much did you pay for the following products or services to complete your 2010
federal income tax return?
If you had no costs associated with an activity, please enter a zero, as shown below:

$

0 .

,

Paid preparer services
Include tax preparation or tax planning advice

$

,

.

Tax preparation website or software
Include the purchase price as well as live advice fees

$

,

.

Fees for an early or immediate tax refund
Include any fees paid directly to a paid preparer,
website, or software provider for an early or immediate
tax refund, such as a refund anticipation loan, check,
or rapid refund

$

,

.

Tax books, classes, or seminars

$

,

.

Postage or filing fees
Include costs associated with submitting your return,
such as electronic filing fees, fees charged for
paying your taxes by credit card, postage, faxes, or
courier fees

$

,

.

Do not include any general purpose accounting software,
such as Quicken, MSN Money, or QuickBooks

I did not have any costs associated with my 2010 federal income tax return.
 GO TO SECTION H

23. Of the costs you reported in Question 22, was any of it associated with the completion of
your state or local tax returns?
Yes
No
Don't know

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

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Department of the Treasury - Internal Revenue Service

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Section H. Your Overall Experiences
Completing Your Tax Return
The next questions ask about your experiences completing your 2010 federal income tax
return.
24. Regardless of whether you received help from someone else like a tax preparer or friend,
how comfortable did you feel completing your 2010 federal tax return?
Very comfortable
Comfortable
Somewhat comfortable
Not comfortable
25. Compared to other taxpayers, how would you evaluate your knowledge, skills, and
abilities in completing your 2010 federal income tax return?
Better than most taxpayers
About the same as most taxpayers
Not as good as most taxpayers

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

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Department of the Treasury - Internal Revenue Service

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26. When completing their tax return, some people may be concerned that the information
they provide is incomplete or that it may be processed inaccurately by the IRS. At the
time you completed your 2010 individual federal income tax return, how concerned were
you 
t
hat
…

Not at all
concerned

A little
concerned

Somewhat
concerned

Very
concerned

Your tax return was
completed accurately?
You would receive all of the
deductions, credits, and refunds
for which you were qualified?
Your tax return would be
processed accurately?

You would be audited?

27. Did you have to make a special effort, beyond what you expected, to complete your
2010 federal income tax return?
Yes 

Please describe:

No

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

17

Department of the Treasury - Internal Revenue Service

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Section I. Demographic Items
The next series of questions ask about your background.
28. What is your gender?
Male
Female
29. What is the highest level of education that you have completed?
Less than a high school diploma
High school graduate or GED
Some college
College graduate
Advanced degree
30. Tax forms may be difficult, especially if English is not your primary language. Do you
feel that you had any language limitations that made completing your 2010 federal
income tax return more difficult?
Yes
No
31. How many state returns did you file? Do not include state income tax returns you may
have filed on behalf of others.
0
1
2
3
4 or more

Form

14231 (7-2011)

Catalog Number 57576P

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32. Finally, please share any suggestions you have for how the IRS could improve services
or reduce taxpayer burden.

Thank you for completing our survey.

Form

14231 (7-2011)

Catalog Number 57576P

www.irs.gov

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Department of the Treasury - Internal Revenue Service

This Page Left Intentionally Blank

Frequently Asked Questions
What is the purpose of this survey?

The purpose of this survey is to provide Congress and the President with accurate
estimates of the time and money taxpayers spend to follow federal tax rules and
regulations. Tax administrators and policy makers use this information to reduce
and manage taxpayer burden.

Who should complete this survey?

The person in your household most involved in the completion of your 2010
individual federal income tax return should complete this survey.

How will my answers be used?

Your responses to the survey will make it possible for the IRS to update estimates
of the amount of time and money people spend preparing their tax returns each
year. The IRS uses this information to learn how to reduce taxpayer burden. All
information you provide will be used for research purposes only.

Why should I participate?

While participation is voluntary, information about your tax preparation experience
will help the IRS better understand how to reduce taxpayer burden. We encourage
you to take a few moments of your time to participate. By doing so, you will ensure
that households like yours are represented.

How long will this survey take?

It will take about 15 to 20 minutes to complete this survey. Your time may vary
based on your individual experiences.

Can I take this survey in Spanish?

Yes. Please call 1-888-848-0934 or send an email to
IRStaxpayerburdensurvey@westat.com for a Spanish version of this survey.

Who can I contact with questions?

If you have questions about the content of this survey, please
contact Jocelyn Newsome at 1-888-848-0934 or send an email to
IRStaxpayerburdensurvey@westat.com. If you would like to speak to someone
at the IRS, please call the Communications & Liaison office at 202-622-6440
or send an email to *public_liaison@irs.gov.

Privacy and Paperwork Reduction Act Notice for Individual Taxpayer Burden Model Data Collection
The Privacy Act of 1974 states that when we ask you for information, we must first tell you our legal right to
ask for the information, why we are asking for it, and how it will be used. We must also tell you what could
happen if you do not provide it and whether or not you must respond under the law.
Our legal right to ask for this information is 5 U.S.C. 301.
The primary purpose for requesting the information is to analyze the role of taxpayer burden in tax
administration. We will also use the information to fulfill the IRS’ obligations to the Office of Management
and Budget and Congress for information required by the Paperwork Reduction Act, and to provide tax
policy analysis support to the Office of Tax Analysis at the Department of the Treasury. We will also use the
information provided to better understand taxpayer needs and burden reduction opportunities.
Tax information may be disclosed only as provided by 26 U.S.C. 6103. Providing the information is
voluntary.
OMB No: 1545-2212. Expiration date: 12/31/11. This report is authorized under the Paperwork Reduction Act. Data collected will
be shared with IRS staff, but your responses will be used for research and aggregate reporting purposes only and will not be used
for other non-statistical or non-research purposes such as direct enforcement activities. The information that you provide will be
protected to the fullest extent allowable under the Freedom of Information Act (FOIA). Public reporting burden for this collection of
information is estimated to average 15 to 20 minutes, including the time for reviewing instructions, searching existing data sources,
gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding
this burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to IRS Tax
Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Avenue, NW, Washington, DC 20224.

*WESID*