SOI-280 - Supporting Statement

OMB Package
Earned Income Credit Research Studies:
Evaluation of the “I Take Credit” EITC Marketing Campaign
TIRNO-05-Z00003, Task Order 8
I. Introduction
Background/overview. The Earned Income Tax Credit, or EITC, was created in 1975 to offset

Social Security taxes for low-income, working families. The IRS estimates that 20-25% of
taxpayers who are eligible for EITC don’t file for it, and is looking to increase the number of
eligible taxpayers who claim the tax credit, and to decrease the number of EITC claims that are
paid in error. To support those goals, the IRS implemented a marketing campaign in 2006
entitled “I Take Credit” to promote public awareness of the EITC. The campaign was introduced
to the public via bilingual (English and Spanish) printed publications (newspapers, flyers, and
brochures) and public service announcements, and a national media event held on February 1,
2007 entitled, “EITC Awareness Day”. The products and activities generated by the campaign
are intended to increase awareness about the tax credit, and to reach taxpayers who may not be
aware that they qualify.
The purpose of Task Order 8 is to plan, conduct, analyze, and report on focus groups with EITCeligible taxpayers to obtain their feedback about the effectiveness of the EITC “I Take Credit”
marketing campaign. Results from the focus groups are expected to provide a qualitative
assessment of taxpayers’ awareness of EITC, and whether current outreach strategies motivate
taxpayers to find out if they are eligible to file for the credit. The goal of these discussions is to
supply IRS with insights into the kinds of strategies that could motivate taxpayers to participate
in EITC, and to suggest ways that the IRS can enhance the effectiveness of EITC outreach
efforts.
Fifteen focus groups will be conducted with taxpayers who are eligible to receive EITC.
Participants will represent EITC-eligible taxpayers who did and did not file for EITC in Tax
Year 2006. At least three of the discussions will be conducted with Spanish-speaking
participants. IRS will provide Westat with lists of EITC-eligible taxpayers representing members
of both groups (EITC filers and non-filers). The discussion protocol will be developed to address
the experiences that members of each group have had with EITC, and to collect feedback about
the effectiveness of “I Take Credit’ marketing strategies. These discussions will take place in 7
different cities (2 groups in 6 cities, 3 groups in 1 city) that represent the 4 regions within the
continental United States1 (Northeast, Midwest, South, West.)

Objectives of data collection. The most important objectives of these focus groups are to
supply IRS with insights into eligible taxpayers’ awareness of EITC, and the kinds of strategies
that could motivate taxpayers to file for the tax credit. Focus groups present an opportunity for
the IRS to solicit qualitative feedback from these two groups of taxpayers about issues such as:

1

As defined by the U.S. Census Bureau

1



Taxpayers’ awareness of EITC and how they learned about it;



Taxpayers’ awareness of, and use of EITC resources on www.irs.gov/eitc, including the
“EITC Assistant”;



Taxpayers’ awareness of the EITC “I Take Credit” campaign and its associated products
and marketing materials;



Feedback about the current marketing campaign;



Suggestions for outreach strategies that would inform taxpayers about EITC and motivate
participation; and,



Barriers to EITC participation.

II. Methodology
Sample design. Westat will conduct 15 focus groups - 2 groups each in 6 cities and 3 groups in
1 city – in 7 different cities across the Continental U.S. No more than 10 respondents will
participate in each discussion group. Participants will represent EITC-eligible taxpayers who did
and did not file for EITC in Tax Year 2006. At least 3 of the discussions will be conducted with
Spanish-speaking participants. In recruiting participants, we will strive to include individuals
who represent:






EITC-eligible taxpayers who have filed for the tax credit;
EITC-eligible taxpayers who have not filed for the tax credit;
Taxpayers from urban, suburban, and rural areas;
Taxpayers residing in cities where the “I Take Credit” campaign was implemented; and,
Taxpayers residing in areas served by the IRS Volunteer Income Tax Assistance (VITA)
Program.

Data to be collected. Qualitative data will be collected that help identify eligible taxpayers’
awareness of EITC, and their reactions to marketing materials that have been designed to
motivate taxpayers to file for the tax credit. Each discussion will be audio-taped with
participants’ consent. Based upon the transcripts from the groups, the results will be analyzed to
identify themes that arise in the groups about the major topics under discussion (e.g., awareness
of EITC and related IRS online resources; awareness of, and feedback on “I Take Credit”
marketing materials; potential motivators for, and barriers to filing for the credit).
How data will be used. Results from the focus groups will be used to provide insight about how
aware EITC-eligible taxpayers are of the tax credit, and how they respond to materials that the
IRS has designed to increase awareness of EITC. While these qualitative results are not
generalizable to the entire “EITC-eligible taxpayer population”, they do provide valuable input
about the kinds of strategies that could motivate taxpayers to participate in EITC, and ways that
the IRS can enhance the effectiveness of EITC outreach efforts.

2

How data will be analyzed. Using control analysis strategies, we will systematically review
and analyze the transcripts from each of the 15 focus groups to identify themes that emerge.
This procedure begins with analyzing each line of the transcript and generating substantive
“open” coding categories. We may also use NVivo 7, a software package that enables the
coding, linking, shaping, searching, and modeling of qualitative data.
Dates of data collection. A total of 15 focus groups will be conducted – 2 groups in 6 cities and
3 groups in 1 city across the Continental U.S – beginning in February 2008. Data collection is
expected to be complete by May 2008.
Who is conducting the research. The research is being conducted by Westat. Westat will not
be using any subcontractors. Westat is located at 1650 Research Blvd., Rockville, MD 20850.
Cost of study. The total estimated cost of this research effort is $259,448, which will be broken
down across 6 tasks.
Stipend. A $100 stipend will be provided to each focus group participant. The purpose of the
stipend is to encourage participation, and to thank respondents for sharing their time and
contributions to the discussion. A stipend of this amount is typical when conducting focus groups
with populations that may incur child care and/or transportation expenses to attend the
discussion.
Recruitment efforts. Westat will solicit participation of EITC-eligible taxpayers from lists
provided by the IRS. We will track participation rates and provide reasons that taxpayers provide
for choosing not to participate. We will also track the number of individuals who were invited to
participate and the number who actually ended up participating.
Location-region/city and facilities. These discussions will take place in 7 different cities (2
groups in 6 cities, 3 groups in 1 city) that represent the 4 regions within the continental United
States2 (Northeast, Midwest, South, West.)Westat will seek space within professional focus
group facilities in these locations to conduct the groups. If a professional facility is not available
in a targeted location, we will secure a facility in which the group discussion can be conducted so
as to ensure participants’ privacy and confidentiality.
Methods to maximize response rates. Since this is a qualitative effort, the calculation of
response rate is not relevant. The results from these focus groups will not be representative of
the population being studied. Nonetheless, we will still attempt to encourage participation
during our recruiting phone calls. In addition, all participants will: (1) be sent a letter reminding
them of the focus group, (2) receive a reminder telephone call one business day before the
discussion group, and (3) be provided a stipend when they show up for the group.
Efforts Not to Duplicate Research. This is the first national, qualitative data collection effort
that the IRS has conducted with EITC-eligible taxpayers to learn about their awareness of the tax
credit and gather their feedback about the current marketing campaign.

2

As defined by the U.S. Census Bureau

3

III. Participants Criteria
Participants will be selected from a sample of individuals who the IRS has identified as EITCeligible taxpayers. A sample of potential participants will be drawn from each of 15 cities of
interest to the IRS. The locations will be selected by the IRS to provide representation across the
4 geographic regions in the continental US. We will conduct 2 discussion groups in 6 cities and
3 groups in 1 city in the early evening to help accommodate taxpayers’ work and family
schedules. We are planning to use professional focus groups facilities in each city to conduct the
groups.

IV. Privacy, Security, Disclosure, Confidentiality
Westat personnel are trained in the importance of protecting data confidentiality. All project staff
have signed the Assurance of Confidentiality Pledge, a general assurance of confidentiality. Data
collected about respondents (e.g., name, address) will be kept in locked cabinets or areas when
not in use. Once the recruiting task is completed, all respondent names and addresses contained
in the screener will be shredded.
During the focus groups, only the first name of participants will be used. In addition, to protect
the privacy of the respondents, no names will appear in any report documentation. Audiotapes
will be destroyed once the transcripts are completed. No identifying information will be
contained in the transcripts.

V. Estimated Burden Hours
The estimated time to complete the participant screening is 4 minutes and the estimated time for
each focus group attendee is 2 ½ hours including travel time (30 minutes each way). We will
assume a 50% percent success rate in soliciting participation.
Screening Burden
Total number of potential participants screened:
[Approx. 50 participants screened for each of 15 focus groups (50 x 15 = 750)]
Estimated time to complete screening
Estimated participant screening burden (750 X 4 minutes = 3000 minutes / 60 =
50 hours)
Focus Group Participation Burden
Estimated number of participants:
150 participants (n=10 for each focus group). There will be 15 focus groups.

750 People
4 Minutes
50 Hours

150 People

Time to conduct the focus group (1.5 hours) plus half hour commuting time each
way (1 hour)
2.5 Hours
Estimated focus group participant burden (150 X 2.5 =)
375 Hours
Total burden (screening and focus group participation)
425 Hours

4

VI. Special Tallies and Other Information
The following information will be provided to the EITC Office at IRS within 60 days after the
close of the focus group data collection operations:
1. SOI Control Number
2. Title of study
3. Purpose of study
4. Findings: a brief summary of significant (important) findings that were evidenced in the
results.
5. Actions taken or lessons learned: a brief summary of actions taken or lessons learned as a
result of the screening and/or focus groups.
6. Number of participants screened.
7. Number of participants who were invited to the focus group.
8. Number of participants who actually participated in the focus group.
9. Date and times of the focus groups.
10. Date the data collection ended.
11. Actual burden hours
12. Estimated costs associated with the data collection.

Attachments
Attachment 1 – Telephone Screener
Attachment 2 – Discussion Guide
Attachment 3 – Consent Form

5