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
What is the Individual Taxpayer Burden Survey?

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This survey provides 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 2012 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 2012 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.

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
experiences.

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 further questions about how to complete this survey, please contact Stephanie
Beauvais 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.

Si quiere usted tomar esta encuesta en español, por favor llame al
1-888-367-0403 o envíe un email al IRStaxpayerburdensurvey@westat.com.

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

to indicate your answer.

If you want to change your answer, darken the box

and mark the correct answer.

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Section A. General Questions about Your Taxes

The questions below ask about the ways in which you completed your 2012 federal income tax return.
1.

How did you complete your 2012 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,
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 2012 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 (Rev. 3-2013)

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 2012
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
2012 federal income tax return?

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Check all that apply.
Federal income tax returns, including your 2011 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, and 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 2012 federal income tax return, did you also
keep them for other reasons, such as business or personal reasons?
Yes
No

Form

14231 (Rev. 3-2013)

Catalog Number 57576P

www.irs.gov

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Section C. Tax Planning
The following section asks about any tax-related planning you may have done for your 2012 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 2012 federal income tax return?

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Check 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. 3-2013)

Catalog Number 57576P

www.irs.gov

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Section D. Completing Your Tax Return
The next question asks about any resources you may have used when completing your 2012
federal income tax return.
6.

Which, if any, of the following resources did you use when completing your 2012 federal income
tax return?
Check 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 2012 federal income tax return.
7.

Who (if anyone) helped you, however briefly, with your 2012 federal income tax return?
Check 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. 3-2013)

Catalog Number 57576P

www.irs.gov

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8.

Which of the following best describes how you used IRS tax form instructions when completing
your 2012 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 2012 federal income tax return?

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9.

Check 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 2012 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. 3-2013)

Catalog Number 57576P

www.irs.gov

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Department of the Treasury - Internal Revenue Service

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11. When preparing your 2012 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 in by hand?
Check 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 2012 federal income tax return harder than you
expected?
Yes

 Please tell us why

No

Section E. 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 2012 federal income tax return.
Please 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 2012 federal income
tax return



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

Please do not include:

14231 (Rev. 3-2013)

Catalog Number 57576P

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13. How much time did you spend on the following activities for your 2012 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

No time spent

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

Hours

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

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)

:

Hours

Minutes

No time spent

Completing and submitting your tax return
Include time spent:


Reading instructions and related materials



Obtaining answers to questions about your return



Form

Hours

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. 3-2013)

Catalog Number 57576P

www.irs.gov

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:
Minutes

No time spent

Department of the Treasury - Internal Revenue Service

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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?

Check all that apply.
Itemized Deductions
Child Tax Credit or Additional Child Tax Credit
Earned Income Tax Credit
Education Deductions or Credits

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Credit for the Elderly or the Disabled
Quarterly Estimated Taxes

Unreimbursed Business Expenses
Alternative Minimum Tax

Depreciation or Amortization
Other Please specify:

No

 GO TO SECTION F

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. 3-2013)

Catalog Number 57576P

www.irs.gov

8

Department of the Treasury - Internal Revenue Service

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Section F. Costs of Completing Your Tax Return
The next questions ask about the costs associated with the completion of your 2012 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



Costs associated with responding to IRS notices or
correspondence



Costs associated with amending your 2012 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)

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

Please do not include:



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

16. How much did you pay for the following products or services to complete your 2012 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

$

Dollars

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 for an early or immediate tax refund, such
as a refund anticipation loan, check, or rapid refund

.

Cents

No money spent

$

Dollars

.

Cents

No money spent

Tax books, classes, or seminars

$

.

Dollars

Cents

No money spent
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

Form

14231 (Rev. 3-2013)

Catalog Number 57576P

www.irs.gov

9

$
Dollars

.

Cents

No money spent
Department of the Treasury - Internal Revenue Service

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Section G. Information about Your State Tax Return(s)
The next question asks about your state income tax return(s).
17. For which state(s) did you file a 2012 state income tax return?
Check all that apply.
Mississippi

Arizona

Missouri

Arkansas

Montana

California

Nebraska

Colorado

New Hampshire

Connecticut

New Jersey

Delaware

New Mexico

District of Columbia (DC)

New York

Georgia

North Carolina

Hawaii

North Dakota

Idaho

Ohio

Illinois

Oklahoma

Indiana

Oregon

Iowa

Pennsylvania

Kansas

Rhode Island

Kentucky

South Carolina

Louisiana

Tennessee

Maine

Utah

Maryland

Vermont

Massachusetts

Virginia

Michigan

West Virginia

Minnesota

Wisconsin

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Alabama

Did not file a 2012 state income tax return

Note: Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming are not included on
the list above because these states do not have a state income tax.

Form

14231 (Rev. 3-2013)

Catalog Number 57576P

www.irs.gov

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Department of the Treasury - Internal Revenue Service

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Section H. Tell Us About You
18. Compared to other taxpayers, how would you rate your knowledge, skills, and abilities in
completing your 2012 federal income tax return?
Better than most taxpayers
About the same as most taxpayers
Not as good as most taxpayers

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19. 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 2012 individual federal income tax return, how concerned were you that…
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 qualified?
Your tax return would be
processed accurately?
You would be audited?

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

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 2012 federal income tax return more
difficult?
Yes
No

Form

14231 (Rev. 3-2013)

Catalog Number 57576P

www.irs.gov

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22. In the future, when you complete your tax returns, how important would it be to you to...
Very
Moderately
A little
Not at all
Important Important Important Important

No Opinion

Complete and file your return in
less time?

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Feel more confident that your return
is correct before you file it?
Have a way to check that you have
received all of your information
reporting documents (e.g., W-2s,
1099s)?

Have better identity theft protection?

Know sooner that there's a problem
with your return?

23. 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.

Form

14231 (Rev. 3-2013)

Catalog Number 57576P

www.irs.gov

12

Department of the Treasury - Internal Revenue Service

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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. 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.

If you would prefer to complete the survey on the web, you may do so by
following the instructions below. Web responses are processed more quickly
and will help ensure that you don’t receive follow-up contacts.

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Web Survey Instructions
1

Go to the website.

To take the survey online, please go to:

www.IRStaxpayerburdensurvey.org

2 Log in.

 ou will need the following username and
Y
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.

Si quiere usted tomar esta encuesta en español, por favor llame al
1-888-367-0403 o envíe un email al IRStaxpayerburdensurvey@westat.com.

2012

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