2018 Business Taxpayer Burden Survey

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Individual Taxpayer Burden Survey

Your experience matters to us.

ITB

Want to take the
survey on the web?
See the back cover
for instructions.

IRS Individual Taxpayer Burden Survey
Frequently Asked Questions

What is the Individual Taxpayer Burden Survey?

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This survey provides Congress 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 2016 individual federal income tax return.
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. Participation
is voluntary, but the information you provide will ensure that households like yours are
represented.

Who should complete this survey?

The person in your household most involved in the completion of your 2016 individual federal
income tax return should complete this survey. Your individual federal income tax return
refers to Form 1040, 1040A, or 1040EZ, 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.

What if someone else did my taxes?

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, and
do not include the time spent by a tax professional on your behalf. We are interested in your
experience.

How long will it take?

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

Questions?

If you have questions about how to complete this survey, please contact Jennifer McNulty at
1-888-848-0934 or send an email to IRStaxpayerburdensurvey@westat.com.
If you would like to speak with someone at the IRS, please call 1-888-452-0904. To read the
official IRS announcement regarding this survey, please visit the following URL on the IRS
website: http://www.irs.gov/uac/2016-individual-taxpayer-burden-survey.

Si desea contestar la encuesta en español, por favor vaya a la contraportada para ver las instrucciones
de cómo contestar la encuesta por Internet. Si prefiere solicitar una encuesta impresa en español, puede
llamarnos al 1-888-367-0403 o enviarnos un correo electrónico a IRStaxpayerburdensurvey@westat.com.

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Instructions:
Please use a black or blue pen to complete this form.
Mark

to indicate your answer.
and mark the correct answer.

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If you want to change your answer, darken the box

General Questions About Your Taxes

The questions below ask about the ways in which you completed your 2016 federal income tax return.
1.

How did you complete your 2016 federal income tax return?
Mark all that apply.

I did it myself using paper forms

I used a tax preparation website, software, or mobile app (e.g., TurboTax®, 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, enrolled agent, accountant, or lawyer), an employee of my business,
or an unpaid volunteer

2.

Why did you choose this method for completing your 2016 federal income tax return?
Mark 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 (Rev. 1-2017)

Catalog Number 57576P

irs.gov

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Recordkeeping
The following questions ask about the records you may have kept in order to prepare your 2016 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.
3.

Whether or not you used them, which of the following types of information did you keep for your
2016 federal income tax return?

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Mark all that apply.
Prior year federal income tax returns, including your 2015 federal income tax return
Such as 1040, 1040A, or 1040EZ forms

Documentation of non-business income
Such as W-2s, interest, dividends, sales of stock, royalties, rental income, alimony received, IRA
distributions, pension distributions
Documentation of non-business deductions
Such as educator expenses, moving expenses, alimony paid, home mortgage interest, property
taxes, charitable contributions, casualty and theft losses, unreimbursed employee expenses
Documentation of business income and expenses
Such as invoices, business bank account statements, partnership or S corporation income,
cancelled checks, taxes and licenses, advertising costs, depreciation
Documentation of credits
Such as the earned income tax credit (EITC), child tax credit, child and dependent care credit,
education credit
Other tax-related items, please specify:

4.

Thinking about all of the records you kept for your 2016 federal income tax return, did you
also keep them for other reasons, such as business or personal reasons?
Yes
No

Form

14231 (Rev. 1-2017)

Catalog Number 57576P

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Tax Planning
The following section asks about any tax-related planning you may have done for your 2016 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.
5.

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 2016 federal income tax return?

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Mark all that apply.
Buying or selling real estate, including purchasing a home 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 (Rev. 1-2017)

Catalog Number 57576P

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Completing Your Tax Return
The next question asks about any resources you may have used when completing your 2016
federal income tax return.
6.

Which, if any, of the following resources did you use when completing your 2016 federal
income tax return?
Mark all that apply.

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IRS website

IRS toll free tax assistance line
IRS walk-in site

IRS tax forms or publications from a library or post office
IRS2GO mobile app

TV, newspapers, or magazines

Tax preparation website, software, or mobile app
Internet search engines
Social media or blogs
Seminars or classes
None of the above

The next questions ask about the ways in which you completed your 2016 federal income tax return.

7.

Who (if anyone) helped you, however briefly, with your 2016 federal income tax return?
Mark all that apply.
My spouse

Other family members or friends
Employee of my business

Tax professional (paid or volunteer)
Other, please specify:

No one helped me

Form

14231 (Rev. 1-2017)

Catalog Number 57576P

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8.

Which of the following best describes how you used IRS tax form instructions when completing
your 2016 federal income tax return?
Read most or all instructions
Read instructions as needed
Did not read instructions
If you used a paid or volunteer tax professional, how did you work with them when completing
your 2016 federal income tax return?

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9.

Mark all that apply.

Did not use a paid or volunteer tax professional

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:

10. If you used a tax preparation website, software, or mobile app to complete your 2016 federal
income tax return, which of the following best describes your use of the program?
Did not use a tax preparation website, software, or mobile app
Followed the entire step-by-step computer-guided instructions

Only 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 computerguided instructions

Form

14231 (Rev. 1-2017)

Catalog Number 57576P

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11. When preparing your 2016 federal income tax return, did you or your preparer electronically
import any of the following information so that it did not have to be typed or entered by hand?
Mark all that apply.
Did not electronically import any information
Data from last year's tax preparation software
Data from an accounting software package, such as Quicken, MSN Money, or QuickBooks

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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
Don't know

12. Was there anything that made completing your 2016 federal income tax return harder than you
expected?
Yes

 Please tell us why

No

Time Spent on Tax-Related Activities

The questions on the next page focus on the time you spent on activities related to the completion of
your 2016 federal income tax return.
Please include:

Please do not include:

Time spent on your federal income tax return,
including Form 1040, 1040A, or 1040EZ, 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 2016 federal income
tax return



Time spent traveling to places such as the library,
post office, or a tax preparer's office



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



Form

14231 (Rev. 1-2017)

Catalog Number 57576P

irs.gov

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13. How much time did you spend on the following activities for your 2016 federal income tax return?
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



Making a special effort to obtain records or receipts

Minutes

Hours

No time spent

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

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

Include time spent throughout the tax year:


Calculating or changing withholding or estimated payments



Researching strategies to reduce the taxes you owe such as
making charitable donations, participating in a retirement
account, or buying or selling investments



Working with a tax professional (paid or volunteer) on tax planning



Doing business tax planning related to your personal tax situation

:

Hours

Minutes

No time spent

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)

:
Minutes

Hours

No time spent

Completing and submitting your tax return
Include time spent:

Form



Reading instructions and related materials



Obtaining answers to 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

14231 (Rev. 1-2017)

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Hours

:
Minutes

No time spent

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14. Did you spend any time on any of the following before realizing you did not need to report on
them?
Mark all that apply.
Itemized deductions
Child Tax Credit or Additional Child Tax Credit
Earned Income Tax Credit

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Education deductions or credits
Credit for the Elderly or the Disabled
Quarterly estimated taxes

Unreimbursed business expenses
Alternative Minimum Tax

Depreciation or amortization
Other, please specify:

No

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15. Of the time you spent completing and submitting your tax return (reported in Question 13), 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 (Rev. 1-2017)

Catalog Number 57576P

irs.gov

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Costs of Completing Your Tax Return
The next questions ask about the costs associated with the completion of your 2016 federal income
tax return.
Please include:
Costs associated with your federal income tax
return, including Form 1040, 1040A, or 1040EZ,
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

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

Please do not include:



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 2016 federal
income tax return



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

16. How much did you pay for the following products or services to complete your 2016 federal
income tax return?
Paid preparer services

$

Include tax preparation or tax planning advice

.

Dollars

Do not include any fees for an early or immediate tax refund

Cents

No money spent

Tax preparation website or software

Include the purchase price as well as live advice fees

$

Do not include any fees for an early or immediate tax refund

Do not include any general purpose accounting software,
such as Quicken, MSN Money, or QuickBooks
Fees for an early or immediate tax refund

Include any fees paid for an early or immediate tax refund,
such as a refund anticipation loan, check, or rapid refund

.

Dollars

Cents

No money spent

$

.

Dollars

Cents

No money spent

Tax books, classes, or seminars

$

.

Dollars

Cents

No money spent
Postage, filing fees, or travel costs
Include costs associated with submitting your return, such as
electronic filing fees, fees charged for paying your taxes by
credit card, postage, faxes, courier fees, or any travel costs

Form

14231 (Rev. 1-2017)

Catalog Number 57576P

irs.gov

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$

.
Dollars

Cents

No money spent
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17. Paid preparer services are often paid as one fee. We know it may be difficult to separate the cost
for your 2016 federal income tax return from additional services provided. Were any of the
following services included in the cost you reported under paid preparer services in Question 16?
Mark all that apply.
Did not pay a fee to a paid preparer
Prepared forms for a partnership, corporation, estate, gift, trust, employment tax, or excise tax

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Electronic filing fees

Prepared state, local, or city tax return(s)
Amended previous year tax returns

Responded to IRS notices or an audit
Audit protection costs
None of the above
Don't know

Tell Us About You

18. For which state(s) did you file a 2016 state income tax return?

Did not file a 2016 state income tax return

19. Compared to other taxpayers, how would you rate your knowledge, skills, and abilities in
completing your 2016 federal income tax return?
Better than most taxpayers

About the same as most taxpayers
Not as good as most taxpayers

20. What is the highest level of education that you have completed?
Less than a high school diploma
High school graduate or GED
Some college or some technical school
Associate's degree or professional certificate
Bachelor's degree
Master's or doctorate degree

Form

14231 (Rev. 1-2017)

Catalog Number 57576P

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21. 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 2016 federal income tax return more
difficult?
Yes
No
22. When completing your 2016 federal income tax return, how stressful was each of the following?
I did not do
this
activity

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Not at all
stressful

A little
stressful

Somewhat
stressful

Very
stressful

Recordkeeping throughout the year
Tax planning throughout the year

Selecting or using a tax preparation
software
Selecting or working with a tax
professional

Gathering your tax records (e.g.,
W-2s, expense records)
Determining which forms to use

Finding copies of the tax forms you
needed at the library, post office,
IRS website, or other location

Understanding IRS forms,
instructions, and publications

Determining how a life change
affected your tax situation (e.g.,
birth of a child, divorce, retirement)

Deciding which credits and
deductions you qualified for
Submitting your tax return
electronically or by mail

Wondering if your return will be
audited
Other, please specify:

Form

14231 (Rev. 1-2017)

Catalog Number 57576P

irs.gov

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Tell Us About Your Preferences
23. The IRS currently contacts taxpayers by mail. How would you prefer that the IRS contact you or
send you tax-related information?
Mark all that apply.
Mail
E-mail
Home phone

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Work phone
Cell phone

Text message

Via my paid preparer

24. The IRS now offers taxpayers the option of creating an online account. Which of the following
features would you find most useful?
Mark all that apply.

Personal profile that allows the IRS to send you information tailored to your tax filing situation
Ability to customize information on the IRS website that meets your interests
Access to prior-year tax returns
Online payment options

Access to tax payment history

Ability to upload supporting documentation when you file your return or in response to an IRS notice
Immediate error check when filing your taxes online
Other, please specify:

25. How likely are you to create an online taxpayer account?
I already have an online taxpayer account
Very likely

Somewhat likely
Not at all likely

Form

14231 (Rev. 1-2017)

 Please tell us why not

Catalog Number 57576P

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26. Please share any suggestions you have for how the IRS could improve taxpayer services or make
it easier for you to file and pay your taxes.

Thank you for completing our survey.

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’ statutory 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. Not
providing all or part of the information requested may reduce our ability to address taxpayer concerns regarding
paperwork reduction.
OMB No: 1545-2212. 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 Special Services Section,
SE:W:CAR:MP:T:M:S, Room 6129, 1111 Constitution Ave. NW, Washington, DC 20224.

Form

14231 (Rev. 1-2017)

Catalog Number 57576P

irs.gov

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Department of the Treasury - Internal Revenue Service

Web Survey Instructions
If you would prefer to complete this survey on the web, please follow the instructions
below. Web responses are processed more quickly and will help ensure that you don’t
receive follow-up contacts.

1 Go to the website.
www.IRStaxpayerburdensurvey.org

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To take the survey online, please go to:

2

Log in.


You
will need the following username
and password to access the survey:

Username: [UID]
Password: [PWD]

Problems?

If you have any technical difficulties, including problems with the website, please
call 1-888-848-0934 or send an email to IRStaxpayerburdensurvey@westat.com.

Instrucciones para contestar la
encuesta por Internet

Si prefiere contestar la encuesta por Internet, puede hacerlo siguiendo las
instrucciones a continuación. Las respuestas en Internet se procesan más rápido y
ayudarán a asegurar que usted no reciba más comunicados.

1 Vaya a la página de Internet.

Para contestar la encuesta en Internet,
vaya a la página de Internet:

www.IRStaxpayerburdensurvey.org

2 Ingrese a la encuesta.


Para
ingresar a la encuesta, necesitará el Nombre de usuario: [UID]
siguiente nombre de usuario y contraseña: Contraseña: [PWD]

¿Dificultades?

Si tiene alguna dificultad técnica, incluyendo problemas con la página de
Internet, puede llamar al 1-888-367-0403 o enviar un correo electrónico a
IRStaxpayerburdensurvey@westat.com.

2016

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