SOI-306 - Focus Group Testing of IRS Forms 941X, 6251EX and 8910; SOI-307 - Taxpayers and Tax Practitioners using IRS.gov Frequently Asked Questions (FAQs) – Usability Study

Attachment 1:
Screener Guide and Reminder Call Script

Participant Screener for
IRS Form 941X —Adjusted Employer’s Quarterly Federal Tax Return or Claim for
Refund
Hello, my name is ___________. I am calling on behalf of the American Payroll Association. We
are working with the Internal Revenue Service (IRS) to obtain feedback on a new form they are
developing. We are seeking participants for a focus group we are holding in [insert city].
IF ASKED: (EACH INTERVIEWER WILL HAVE THIS INFORMATION)
If respondents ask how their name was obtained, tell them their phone number was randomly
selected from a list of individuals in the local calling area. If respondents are concerned about
participating, tell them that our contract with the IRS specifically prohibits me from revealing
their name or any information about them to the IRS or anyone else. Participation in this focus
group will not affect your taxes or filing status.
This project has been approved by the U.S. Office of Management and Budget (OMB). The OMB
Clearance Number is 1545-1349. If you like, I can give you a name and address where you can
send comments and questions regarding these time estimates or suggestions for making this
process simpler.
Internal Revenue Service
Tax Products Coordinating Committee
1111 Constitution Ave, NW IR-6526
SE:W:CAR:MP:T:T:SP
Washington, DC 20024
Your answers to these questions will be held completely confidential by APA, meaning we will
not provide your name or any identifying information to the IRS.
1.

Would you consider yourself to be fluent in English?
( ) Yes ...............................................................................................................................Continue
( ) No ................................................................................................................................Terminate

2.

Do you work as a professional in the field of income tax preparation?
( ) Yes ...............................................................................................................................Continue
( ) No ................................................................................................................................Terminate
( ) Don’t Know ..................................................................................................................Terminate

Screener for IRS FORM 941X

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6/26/2008

Participant Screener for
IRS Form 941X —Adjusted Employer’s Quarterly Federal Tax Return or Claim for
Refund
3.

Do you prepare Form 941, Employers Quarterly Tax Return, for your clients?
( ) Yes ................................................................................................................................Continue
( ) No .................................................................................................................................Terminate
( ) Don’t Know ...................................................................................................................Terminate

For questions 4-9, recruit a mix of individuals
4.

Into which of the following categories does your age fall? May opt-out if they wish to.
( ) less than 18 .................................................................................................................Terminate
( ) 18 to 33
( ) 34-44
( ) 45 to 63
( ) 65 and older

5.

Please identify your highest completed level of education. [May opt-out if they wish to.]
( ) Some High School
( ) High School Diploma/GED
( ) Some College or Associate’s Degree
( ) Bachelor’s Degree
( ) Graduate or Professional Degree (M.D., J.D.)

6.

So that we can be sure that all backgrounds are represented in our project, could you please
tell me the race or ethnic origin you identify with [1 or more responses OK; may opt-out if
they wish to].
(
(
(
(

) Hispanic or Latino/a
) American Indian or Alaska Native
) Asian
) Black or African American

( ) Native Hawaiian or other Pacific Islander
( ) White

Screener for IRS FORM 941X

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6/26/2008

Participant Screener for
IRS Form 941X —Adjusted Employer’s Quarterly Federal Tax Return or Claim for
Refund
7.

Record Gender—DO NOT ASK UNLESS UNABLE TO DETERMINE; may opt-out if they wish to.
( ) Female
( ) Male

INVITATION
Thank you for answering our questions. Based on your responses, we would like to invite you to
participate in a focus group which will be held in [insert city] [insert date] at [insert time]. The
total time will be no more than 2 hours. We will provide everything that you need to
participate in the focus group. Your participation is completely voluntary. We will provide you
with a $75 stipend for participating as well as a light meal and refreshments.
Are you willing to participate?
( ) Yes ...............................................................................................................................Continue
( ) No ................................................................................................................................Terminate
I’m glad that you will be able to join us! At this point I need to collect some contact information
from you. Then we will send you a confirmation letter and directions to the facility via e-mail.

Name: ____________________________________________________
Address: ___________________________________________________________________
Telephone # (Day): ________________________(Evening) ________________________
E-mail Address: ___________________________________________________

We are only inviting a few people, so it is very important that you notify us as soon as possible
if for some reason you are unable to participate. Please call [insert recruiter contact and phone]
if this should happen. We look forward to having you participate on [insert day] at [insert time].

Screener for IRS FORM 941X

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6/26/2008

Participant Screener for
IRS Form 941X —Adjusted Employer’s Quarterly Federal Tax Return or Claim for
Refund
Do you have any questions?
Great! Thank you for your time and we will be in touch again the day of the focus group. Please
remember to bring reading glasses if you use them.
TERMINATE TEXT
Thank you very much for your time, and thank you for answering our questions. Unfortunately,
based on the focus group requirements, we cannot extend you an invitation. Perhaps at a later
time we can include you in a future focus group. Have a good [day/evening].

Screener for IRS FORM 941X

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6/26/2008

Participant Screener for
IRS Form 6251-EZ Alternative Minimum Tax—Individuals

Hello, my name is ___________. I am calling on behalf of Macro International, a research and
consulting firm in the Washington DC area. We are working with the Internal Revenue Service
(IRS) to obtain feedback on a new form they are developing. We are seeking participants for a
focus group we are holding in [insert city].
IF ASKED: (EACH INTERVIEWER WILL HAVE THIS INFORMATION)
If respondents ask how their name was obtained, tell them their phone number was randomly
selected from a list of individuals in the local calling area. If respondents are concerned about
participating, tell them that our contract with the IRS specifically prohibits me from revealing
their name or any information about them to the IRS or anyone else. Participation in this focus
group will not affect your taxes or filing status.
This project has been approved by the U.S. Office of Management and Budget (OMB). The OMB
Clearance Number is 1545-1349. If you like, I can give you a name and address where you can
send comments and questions regarding these time estimates or suggestions for making this
process simpler.
Internal Revenue Service
Tax Products Coordinating Committee
1111 Constitution Ave, NW IR-6526
SE:W:CAR:MP:T:T:SP
Washington, DC 20024
Your answers to these questions will be held completely confidential by Macro, meaning we
will not provide your name or any identifying information to the IRS.
1.

Would you consider yourself to be fluent in English?
( ) Yes ...............................................................................................................................Continue
( ) No ................................................................................................................................Terminate

2.

Did you file a federal tax return this year?
( ) Yes ...............................................................................................................................Continue
( ) No ................................................................................................................................Terminate

Screener for IRS FORM 6251-EZ

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6/26/2008

Participant Screener for
IRS Form 6251-EZ Alternative Minimum Tax—Individuals
3.

For the tax year 2007, how was your income tax return filed? (Note to recruiter: Try and
recruit all paper and pencil filers, but if needed some respondents can have used software)
( ) Self-prepared using paper and pencil…………………………………………………………………Continue
( ) Self-prepared using software…………………………………………………………………………….Continue
( ) Using a preparer………………………………………………………………………………………………Terminate
( ) Not sure………………………………………………………………………………………………………..Terminate

4.

For the tax year 2007, did you file using the tax Form 6251 – Alternative Minimum TaxIndividuals?
( ) Yes ...............................................................................................................................Continue
( ) No ................................................................................................................................Terminate

5.

Did you file a Form 1040 (Long Form)? (Note to recruiter: not a 1040A or 1040-EZ)
( ) Yes ...............................................................................................................................Continue
( ) No ................................................................................................................................Terminate

6.

Did you file a Schedule A – Itemized Deductions
( ) Yes ...............................................................................................................................Continue
( ) No ................................................................................................................................Terminate

7.

For the tax year 2007, did you file your income tax using a Schedule C, C-EZ, E or F?
( ) Yes ...............................................................................................................................Terminate
( ) No ................................................................................................................................Continue

Screener for IRS FORM 6251-EZ

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6/26/2008

Participant Screener for
IRS Form 6251-EZ Alternative Minimum Tax—Individuals
For questions 9-14, recruit a mix of individuals
8.

Into which of the following categories does your age fall? May opt-out if they wish to.
(
(
(
(
(

9.

) less than 18 .................................................................................................................Terminate
) 18 to 33
) 34-44
) 45 to 63
) 65 and older

What was your filing status on your most recent tax return? [Read responses and check
one]
( ) Single
( ) Married/jointly
( ) Married/separately
( ) Head of household
( ) Widow/widower

10.

Please identify your highest completed level of education. [May opt-out if they wish to.]
( ) Some High School
(
(
(
(

11.

) High School Diploma/GED
) Some College or Associate’s Degree
) Bachelor’s Degree
) Graduate or Professional Degree (M.D., J.D.)

So that we can be sure that all backgrounds are represented in our project, could you please
tell me the race or ethnic origin you identify with [1 or more responses OK; may opt-out if
they wish to].
( ) Hispanic or Latino/a
( ) American Indian or Alaska Native
(
(
(
(

) Asian
) Black or African American
) Native Hawaiian or other Pacific Islander
) White

Screener for IRS FORM 6251-EZ

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6/26/2008

Participant Screener for
IRS Form 6251-EZ Alternative Minimum Tax—Individuals
12.

Which of these categories does your total annual household income fall into? [May opt-out
if they wish to.]
( ) Less than $34,999
( ) $35,000 to $49,999
( ) $50,000 to $75,000
( ) Over $75,000

13.

Record Gender—DO NOT ASK UNLESS UNABLE TO DETERMINE; may opt-out if they wish to.
( ) Female
( ) Male

INVITATION
Thank you for answering our questions. Based on your responses, we would like to invite you to
participate in a focus group which will be held in [insert city] [insert date] at [insert time]. The
total time will be no more than 2 hours. We will provide everything that you need to
participate in the focus group. Your participation is completely voluntary. We will provide you
with a $75 stipend for participating as well as a light meal and refreshments.
Are you willing to participate?
( ) Yes ...............................................................................................................................Continue
( ) No ................................................................................................................................Terminate
I’m glad that you will be able to join us! At this point I need to collect some contact information
from you. Then we will send you a confirmation letter and directions to the facility via e-mail.

Screener for IRS FORM 6251-EZ

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6/26/2008

Participant Screener for
IRS Form 6251-EZ Alternative Minimum Tax—Individuals

Name: ____________________________________________________
Address: ___________________________________________________________________
Telephone # (Day): ________________________(Evening) ________________________
E-mail Address: ___________________________________________________

We are only inviting a few people, so it is very important that you notify us as soon as possible
if for some reason you are unable to participate. Please call [insert recruiter contact and phone]
if this should happen. We look forward to having you participate on [insert day] at [insert time].
Do you have any questions?
Great! Thank you for your time and we will be in touch again the day of the focus group. Please
remember to bring reading glasses if you use them.
TERMINATE TEXT
Thank you very much for your time, and thank you for answering our questions. Unfortunately,
based on the focus group requirements, we cannot extend you an invitation. Perhaps at a later
time we can include you in a future focus group. Have a good [day/evening].

Screener for IRS FORM 6251-EZ

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6/26/2008

Participant Screener for
IRS Form 8910—Alternative Motor Vehicle Credit
Hello, my name is ___________. I am calling on behalf of Macro International, a research and
consulting firm in the Washington DC area. We are working with the Internal Revenue Service
(IRS) to obtain feedback on a form they are revising. We are seeking participants for a focus
group we are holding in [insert city].
IF ASKED: (EACH INTERVIEWER WILL HAVE THIS INFORMATION)
If respondents ask how their name was obtained, tell them their phone number was randomly
selected from a list of individuals in the local calling area. If respondents are concerned about
participating, tell them that our contract with the IRS specifically prohibits me from revealing
their name or any information about them to the IRS or anyone else. Participation in this focus
group will not affect your taxes or filing status.
This project has been approved by the U.S. Office of Management and Budget (OMB). The OMB
Clearance Number is 1545-1349. If you like, I can give you a name and address where you can
send comments and questions regarding these time estimates or suggestions for making this
process simpler.
Internal Revenue Service
Tax Products Coordinating Committee
1111 Constitution Ave, NW IR-6526
SE:W:CAR:MP:T:T:SP
Washington, DC 20024
Your answers to these questions will be held completely confidential by Macro, meaning we
will not provide your name or any identifying information to the IRS.
1.

Would you consider yourself to be fluent in English?
( ) Yes ...............................................................................................................................Continue
( ) No ................................................................................................................................Terminate

2.

Did you file a federal tax return this year?
( ) Yes ...............................................................................................................................Continue
( ) No ................................................................................................................................Terminate

Screener for IRS FORM 8910

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6/26/2008

Participant Screener for
IRS Form 8910—Alternative Motor Vehicle Credit
3.

For the tax year 2007, how was your income tax return filed? (Note to recruiter: Try and
recruit all paper and pencil filers, but if needed some respondents can have used software)
( ) Self-prepared using paper and pencil…………………………………………………………………Continue
( ) Self-prepared using software…………………………………………………………………………….Continue
( ) Using a preparer………………………………………………………………………………………………Terminate
( ) Not sure………………………………………………………………………………………………………..Terminate

4.

Have you ever purchased a NEW hybrid vehicle? (Note to recruiter: the hybrid must be
brand new, not previously owned)
( ) Yes ...............................................................................................................................Continue to Q5
( ) No ................................................................................................................................Continue to Q4a
Q4a. Do you plan to purchase a new hybrid vehicle in the next 12 months?
( ) Yes ...............................................................................................................................Continue to Q5
( ) No…………………………………………………………………………………………………………………….Terminate

For questions 5-10, recruit a mix of individuals
5.

Into which of the following categories does your age fall? May opt-out if they wish to.
(
(
(
(
(

) less than 18 .................................................................................................................Terminate
) 18 to 33
) 34-44
) 45 to 63
) 65 and older

Screener for IRS FORM 8910

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6/26/2008

Participant Screener for
IRS Form 8910—Alternative Motor Vehicle Credit
6.

What was your filing status on your most recent tax return? [Read responses and check
one]
( ) Single
( ) Married/jointly
( ) Married/separately
( ) Head of household
( ) Widow/widower

7.

Please identify your highest completed level of education. [May opt-out if they wish to.]
( ) Some High School
(
(
(
(

8.

) High School Diploma/GED
) Some College or Associate’s Degree
) Bachelor’s Degree
) Graduate or Professional Degree (M.D., J.D.)

So that we can be sure that all backgrounds are represented in our project, could you please
tell me the race or ethnic origin you identify with [1 or more responses OK; may opt-out if
they wish to].
( ) Hispanic or Latino/a
(
(
(
(
(

9.

) American Indian or Alaska Native
) Asian
) Black or African American
) Native Hawaiian or other Pacific Islander
) White

Which of these categories does your total annual household income fall into? [May opt-out
if they wish to.]
( ) Less than $34,999
( ) $35,000 to $49,999
( ) $50,000 to $75,000
( ) Over $75,000

Screener for IRS FORM 8910

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6/26/2008

Participant Screener for
IRS Form 8910—Alternative Motor Vehicle Credit
10.

Record Gender—DO NOT ASK UNLESS UNABLE TO DETERMINE; may opt-out if they wish to.
( ) Female
( ) Male

INVITATION
Thank you for answering our questions. Based on your responses, we would like to invite you to
participate in a focus group which will be held in [insert city] [insert date] at [insert time]. The
total time will be no more than 2 hours. We will provide everything that you need to
participate in the focus group. Your participation is completely voluntary. We will provide you
with a $75 stipend for participating as well as a light meal and refreshments.
Are you willing to participate?
( ) Yes ...............................................................................................................................Continue
( ) No ................................................................................................................................Terminate
I’m glad that you will be able to join us! At this point I need to collect some contact information
from you. Then we will send you a confirmation letter and directions to the facility via e-mail.

Name: ____________________________________________________
Address: ___________________________________________________________________
Telephone # (Day): ________________________(Evening) ________________________
E-mail Address: ___________________________________________________

We are only inviting a few people, so it is very important that you notify us as soon as possible
if for some reason you are unable to participate. Please call [insert recruiter contact and phone]
if this should happen. We look forward to having you participate on [insert day] at [insert time].
Do you have any questions?

Screener for IRS FORM 8910

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6/26/2008

Participant Screener for
IRS Form 8910—Alternative Motor Vehicle Credit

Great! Thank you for your time and we will be in touch again the day of the focus group. Please
remember to bring reading glasses if you use them.
TERMINATE TEXT
Thank you very much for your time, and thank you for answering our questions. Unfortunately,
based on the focus group requirements, we cannot extend you an invitation. Perhaps at a later
time we can include you in a future focus group. Have a good [day/evening].

Screener for IRS FORM 8910

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6/26/2008

Attachment 2:
Moderator Guides

DRAFT IRS FORM 941X MODERATOR’S GUIDE
Focus Group on Form 941X
Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund
Moderator’s Guide

I. Welcome and Introductions: 5 minutes
A. Introduction of the moderator.
Good morning/afternoon. My name is and I will be your moderator for this
session. I am employed by Macro International, a management consulting firm located just
outside of Washington, DC. Today I will be asking for your input about a new form the Tax
Forms and Publications Division of the IRS is developing. We will be talking about Form 941X
which is the Adjusted Employer’s Quarterly Federal Tax Return or Claim for Refund. Form 941X
will replace Form 941c and will be used to report corrections to a previously filed Form 941.
The IRS will make changes to the form and instructions based on comments from this focus
group and others that we are conducting around the country (Jacksonville, FL; Denver, CO; St.
Louis, MO; and Dallas, TX).

B. What is a moderator?
Before we begin, I want to let you know that I’m not an expert on the form we will be
discussing or any other IRS tax forms. My job as a moderator is to:




Help guide the flow of conversation
Make sure everyone’s comments are heard
Ensure that questions about various aspects of the topic are covered

You will see me referring to this outline during our session. The outline includes all issues I
need to raise with the group, and helps me keep the discussion on track. It is important that we
cover all the issues. Therefore, I may have to break off the conversation in order to move on to
another area in the guide.

C. Ground Rules
Before we begin, I’d like to review some ground rules for today’s discussion.


For the IRS to speak with the public, we are required to have approval from the Office of
Management and Budget. Their approval number for this project is 1545-1349. Also, if

1 | 941X Moderator’s Guide
June 26, 2008

DRAFT IRS FORM 941X MODERATOR’S GUIDE
you have any comments regarding the time estimates associated with this study or
suggestions on making this process simpler, please write to the: IRS Tax Products
Coordinating Committee, 1111 Constitution Avenue, NW, IR-6526, Washington, DC
20224.


We are audio-taping the meeting for use in preparing a report about findings. Because
we are taping this meeting, I ask that you speak loudly and clearly. If I think you are
speaking too softly to be heard on the tape, I will ask you to speak up.



Please speak just one at a time so everyone has a chance to participate.



Don’t engage in side conversations-- we need for everyone to hear what the others are
saying and for everything that’s said to be heard easily on the tape.



Sometimes I’ll go around the table and ask everyone for their input. At other times, I
will just throw a topic open for general discussion.



Participation -- we would like to hear from everyone in the group, but you don’t have to
answer every question.



No evaluation -- there are no right and wrong answers. We expect differences in how
people see things, and we need to know about these differences.



Feel free to disagree or question each other. The purpose of a group session is for us to
learn things in group interchanges that we don’t get out of one-on-one discussions. If
someone says something you disagree with, please let us know.



Some observers are present behind the one-way mirror. They want to hear what you
have to say about the topics we’ll discuss, but we don’t want you to feel constrained by
their presence.



If anyone needs to use the restroom, they are located (specify). There is no need to
stop the discussion.



Your participation is voluntary. Therefore, at any point in time you may leave the room.



If you have a cell phone, please turn it off or set to vibrate.



The session will last about two hours.

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June 26, 2008

DRAFT IRS FORM 941X MODERATOR’S GUIDE
D.

Informed Consent

All participants will have reviewed and signed the informed consent for their participation in the
focus group prior to coming into the focus group room. This will be handled by a designated
staff at the focus group facility and confirmed by a staff of Macro International.
Before coming into the room, you were asked to review and sign an informed consent form for
your participation in the discussion. I just want to go over some of the key points on the
consent form to make sure we are in agreement. Review consent form, emphasizing audio- and
videotaping, observers, confidentiality, and use of first names only.

E. Introduction of Participants: 5 minutes
First, I’d like each of you to introduce yourself to the group (first name only). Please share
whether or not you have ever visited www.irs.gov.
Moderator: Thank participants after the introductions. Remind participants that your job is to
ask questions and, if needed, to ask them to clarify their responses.

II. Comparison of Current Form 941c and New Form 941X Adjusted Employers
Quarterly Federal Tax Return or Claim for Refund: xx minutes
Current Form 941c
Let’s take a look at the current Form 941c. This is the current form used to make corrections to
an employment tax return.
Distribute copies
(Note to moderator: please allow 5 minutes for the participants to read it over)
Let’s talk for a moment about the current Form 941c.
1. Has everyone completed Form 941c? (They all should have)
2. What do you notice about this Form?
Probe: Appearance of the Form, print size, room to input information, number of lines
to be filled in, etc.?
3. Thinking back to preparing Form 941c, how would you describe your experience
generally in filing the Form 941c and in making corrections to Form 941? Do you recall
any difficulties you experienced in completing it? What was the most confusion part of
the form?
4. If you could make changes to Form 941c, what would you suggest?
Probe for details.
3 | 941X Moderator’s Guide
June 26, 2008

DRAFT IRS FORM 941X MODERATOR’S GUIDE
5. Overall, how would you grade current Form 941c, using a scale of A to F?
Probe: Why would you give the form/instructions that grade?

New Form 941X
The Tax Forms and Publications Division of the IRS is responsible for preparing tax forms and
publications to meet the needs of taxpayers while also incorporating technical tax law. The IRS
is changing the process for correcting employment tax returns and the division has developed
Form 941X to replace Form 941c. We would like to get your reaction to it.
Distribute New Form 941X. Please take a few minutes to look over the new 941X.
(Note to moderator: please allow 5 minutes for the participants to read it over)
6. What do you notice about this Form?
Probe: appearance of the Form, print size, room to input information, number of lines to
be filled in, etc.?
7. How would you compare it to the current Form 941c?
Probe: Instructions, words used in both Forms
8. Which form do you prefer? Why?
9. What changes, if any, would you make to the new Form?
Probe Do you have any suggestions or changes to the title or number of the form?
10. Is there anything about the current form that you would like the IRS to keep on the new
form?
11. Do you believe the new Form 941X places a greater or lesser burden on the person that
completes it, compared with the current Form 941c?
12. What do you like most about the new Form?
13. What do you like least about the new Form?
14. Overall, how would you grade revised form 941X, using a scale of A to F?
Probe: Why would you give the form/instructions that grade?

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DRAFT IRS FORM 941X MODERATOR’S GUIDE
III. Scenarios and Discussion: 70 minutes
Now let’s take a look at this scenario. Distribute copies of the scenario Please
complete the entries on Form 941X using the information provided in this scenario. Be
sure to use the instructions provided with the Form to complete them. Take about 15
minutes to complete the scenario.
Scenario #1
My Company
333 Any Street
Your City, MD 98765
Employer Identification Number (EIN) 99-9999999
Rob Bigshot, President
Daytime phone number: (123)-456-7890
In August of 2008, two employees were treated on the payroll as being ineligible for the
company’s group health insurance plan. However, the employees were eligible for and
participated in the plan. Therefore, the wages, social security tax, and Medicare tax were
overreported to the IRS.
The error was discovered on July 9, 2009 during an audit of the plan. Both employees have been
reimbursed for their shares of the social security and Medicare taxes withheld from gross wages
and they provided statements saying that they did not and will not file a claim with the IRS for
the overcollected social security and Medicare taxes. Also, Form W-2c has been prepared for each
employee reporting the reduction in wages.
On July 30, 2009, the payroll manager reviewed the 3rd quarter 2008 Form 941 for other errors
and discovered that the amount reported for the Advance Earned Income Credit (AEIC) was
wrong. Three different employees correctly received $937, in total, of AEIC in the quarter.
However, the amount reported on Form 941 was $437.
On the 3rd quarter 2008 Form 941, wages, tips, and compensation (line 2), taxable social security
wages (line 5a, column 1), and taxable Medicare wages and tips (line 5c, column 1) were
$333,000. The total social security tax (line 5a, column 2) was $41,292. The total Medicare tax
(line 5c, column 2) was $9,657.
The total reduction in wages because of the health plan participation is $4,200 ($2,100 for each
employee). The corrected wages are $328,800. The corrected social security tax is $40,771.20.
The corrected Medicare tax is $9,535.20.
Other amounts reported correctly on the 3rd quarter 2008 Form 941:
Total income tax withheld
Fraction of cents adjustment (line 7a)

$59,940
$ 2.21

The company wants a refund of the overpaid taxes. Please prepare the new Form 941X.

5 | 941X Moderator’s Guide
June 26, 2008

DRAFT IRS FORM 941X MODERATOR’S GUIDE
Note to moderator: when everyone looks like they have finished, ask participants to put
down their pencils and not make any modifications to the form.
Tell participants the correct answers to the scenario. Let them know that you will share

a correctly completed Form at the end of the session.
Now that you’ve completed the scenario let’s talk about it.
15. Was there anything in the scenario that created difficulties for you?
Probe: what difficulties did you notice, what was helpful, any changes you would
make, etc.?
16. Given the scenario, how useful were the instructions in completing the Form?
17. Were there any words or was there any information that confused you?
Probe: what words or what information confused you? What would make it less
confusing—e.g., what other word(s) would you use? What other instructions
could be offered?
18. Was there anything about Form 941X or its instructions which assisted you in
completing the scenario?
Probe to the positive.
19. Did the order of the columns make sense?
Probe: what would make it better?
20. Did anyone have any problems with the negative numbers?
21. Did you make any entries on Part 2?
22. What are your thoughts about line 16, Advance EIC payments made to
employees?
23. Did you include an explanation in line 20?
Probe: Of those who did – what did you write? Of those who did not, why not?
At this point, collect all Forms.
6 | 941X Moderator’s Guide
June 26, 2008

DRAFT IRS FORM 941X MODERATOR’S GUIDE
IV. False close: 5 minutes
Note to Moderator: distribute correct answers to both scenarios. Explain that
participants can discuss among themselves the answers while you check in with the
observers to see if they have any addition questions they would like you to ask.

V. Closing: 2 minutes
24. Thinking about our discussion tonight, is there anything else you would like to
share regarding the Forms we looked at today.
Thank you very much for coming this evening, and for sharing your ideas with us—we
really appreciate your time.
Thank You/Wrap Up
Direct participants to area outside of the room to pick up their incentive.

7 | 941X Moderator’s Guide
June 26, 2008

DRAFT FORM 6251-EZ MODERATOR’S GUIDE
Focus Group on Form 6251-EZ
Alternative Minimum Tax—Individuals
Moderator’s Guide

I. Welcome and Introductions: 5 minutes
A. Introduction of the moderator.
Good morning/afternoon. My name is and I will be your moderator for this
session. I am employed by Macro International, a management consulting firm located just
outside of Washington, DC. Today I will be asking for your input about a new form the Tax
Forms and Publications Division of the IRS is developing. We will be talking about Form 6251EZ. Form 6251- EZ is used to figure the amount of your Alternative Minimum Tax (AMT).
IRS will make changes to the form and instructions based on comments from this focus group
and others that we are conducting around the country.

B. What is a moderator?
Before we begin, I want to let you know that I’m not an expert on the form we will be
discussing or any other IRS tax forms. My job as a moderator is to:




Help guide the flow of conversation
Make sure everyone’s comments are heard
Ensure that questions about various aspects of the topic are covered

You will see me referring to this outline during our session. The outline includes all issues I
need to raise with the group, and helps me keep the discussion on track. It is important that we
cover all the issues. Therefore, I may have to break off the conversation in order to move on to
another area in the guide.

C. Ground Rules
Before we begin, I’d like to review some ground rules for today’s discussion.


For the IRS to speak with the public, we are required to have approval from the Office of
Management and Budget. Their approval number for this project is 1545-1349. Also, if
you have any comments regarding the time estimates associated with this study or
suggestions on making this process simpler, please write to the: IRS Tax Products
Coordinating Committee, 1111 Constitution Avenue, NW, IR-6526, Washington, DC
20224.

1 | From 6251-EZ Moderator’s Guide
June 26, 2008

DRAFT FORM 6251-EZ MODERATOR’S GUIDE


We are audio-taping the meeting for use in preparing a report about findings. Because
we are taping this meeting, I ask that you speak loudly and clearly. If I think you are
speaking too softly to be heard on the tape, I will ask you to speak up.



Please speak just one at a time so everyone has a chance to participate.



Don’t engage in side conversations-- we need for everyone to hear what the others are
saying and for everything that’s said to be heard easily on the tape.



Sometimes I’ll go around the table and ask everyone for their input. At other times, I
will just throw a topic open for general discussion.



Participation -- we would like to hear from everyone in the group, but you don’t have to
answer every question.



No evaluation -- there are no right and wrong answers. We expect differences in how
people see things, and we need to know about these differences.



Feel free to disagree or question each other. The purpose of a group session is for us to
learn things in group interchanges that we don’t get out of one-on-one discussions. If
someone says something you disagree with, please let us know.



Some observers are present behind the one-way mirror. They want to hear what you
have to say about the topics we’ll discuss, but we don’t want you to feel constrained by
their presence.



If anyone needs to use the restroom, they are located (specify). There is no need to
stop the discussion.



Your participation is voluntary. Therefore, at any point in time you may leave the room.



If you have a cell phone, please turn it off or set to vibrate.



The session will last about two hours.

2 | From 6251-EZ Moderator’s Guide
June 26, 2008

DRAFT FORM 6251-EZ MODERATOR’S GUIDE
D.

Informed Consent

All participants will have reviewed and signed the informed consent for their
participation in the focus group prior to coming into the focus group room. This will be
handled by a designated staff at the focus group facility and confirmed by a staff of
Macro International.
Before coming into the room, you were asked to review and sign an informed consent
form for your participation in the discussion. I just want to go over some of the key
points on the consent form to make sure we are in agreement. Review consent form,
emphasizing audio- and videotaping, observers, confidentiality, and use of first names
only.

E. Introduction of Participants: 5 minutes
First, I’d like each of you to introduce yourself to the group (first name only). Please
share whether or not you have ever visited www.irs.gov.
Moderator: Thank participants after the introductions. Remind participants that your
job is to ask questions and, if needed, to ask them to clarify their responses.

II. Comparison of Current Form 6251 and New Form 6251-EZ Alternative
Minimum Tax: 30 minutes
(Note to moderator: In the first session of the evening, please run through the new
version first then the older. In the later session of the evening please start with the older
version first.)
1. Before we look at the Forms, let me ask you … how many of you prepare your
Federal Income Tax return using paper and pencil?
2. How many of you use computer software to prepare you return, like Turbo Tax
or Tax Cut?
3. How did you file your most recent Federal Income Tax return? (mail, e-file,
preparer)

Current Form 6251
Now let’s take a look at the Form 6251. You should have seen this Form before. This is
the current version of the Alternative Minimum Tax form for Individuals.
Distribute copies
(Note to moderator: please allow 5 minutes for the participants to read it over)
3 | From 6251-EZ Moderator’s Guide
June 26, 2008

DRAFT FORM 6251-EZ MODERATOR’S GUIDE
Let’s talk for a moment about the current Form 6251.
4. Has everyone completed Form 6251? (They all should have)
5. What do you notice about this Form?
Probe: appearance of the Form, print size, room to input information, number
of lines to be filled in, etc.?
6. How would you describe your experience completing the Form? Do you recall
any difficulties you experienced in completing it? What was the most confusing
part of the form?
7. If you could make changes to Form 6251, what would you suggest?
Probe for details.
8. Overall, how would you grade current Form 6251, using a scale of A to F?
Probe: Why would you give the form/instructions that grade?
Note to moderator: Please go around the room and ask each participant to grade the
current form and record their responses on newsprint.

New Form 6251-EZ
The Tax Forms and Publications Division of the IRS is responsible for preparing tax forms
and publications to meet the needs of taxpayers while also incorporating technical tax
law. The division has made some modifications to the current form and would like to
get your reaction to it.
Now let’s take a look at this scenario. Please take about 15 minutes to complete this
Form using the information provided in the scenario. Please use the instructions to
complete the Form.
Distribute New Form 6251-EZ. Please take a few minutes to look over the new Form
6251-EZ.
(Note to moderator: please allow 5 minutes for the participants to read it over)
9. What do you notice about this Form?
Probe: appearance of the Form, print size, room to input information, number of
lines to be filled in, etc.?

4 | From 6251-EZ Moderator’s Guide
June 26, 2008

DRAFT FORM 6251-EZ MODERATOR’S GUIDE
III. Scenarios and Discussion: 70 minutes
Note to Moderator: During the first focus group ask participants to complete the current
Form 6251 first and then Form 6251-EZ. Reverse this for the second focus group of the
evening.
Distribute copies of Scenario #1 Part Two and the current Form 6251. Now, let’s take a
look at this scenario. Once you have read the scenario, please take another 15 minutes
to complete the current Form 6251. Please use the instructions provided to complete
Form 6251.
Scenario #1
Part Two

It is April 2, 2009.
You are Lee Smith. You are preparing your tax return for 2008.
Your filing status is single.
You have completed your Form 1040 through line 44:
 You reported a tax refund of $1,000 on line 10.
 Line 38 is $115,000.
 Line 41 is $90,000.
 Line 42 is $21,000.
 Your taxable income on line 43 is $69,000.
 Your tax on line 44 is $13,680.
You have also completed Schedule A (Form 1040) to claim your itemized deductions.
 Your state and local taxes on line 9 are $15,000.
 Your charitable contributions on line 19 are $10,000.
 You have no other itemized deductions.
All your income is from wages. You did not exercise any incentive stock options. You
did not claim any deductions other than the itemized deductions for state and local
taxes and charitable contributions. You did not claim any losses or a foreign tax
credit. You did not have to report any tax on Form 4972. You did not file Form 2555 or
2555-EZ and did not use Schedule J.
Using the materials provided, please complete Form 6251.

5 | From 6251-EZ Moderator’s Guide
June 26, 2008

DRAFT FORM 6251-EZ MODERATOR’S GUIDE
Note to moderator: when everyone looks like they have finished, ask participants to put
down their pencils and not make any modifications to the form.
Before we discuss the form I’d like you to complete the same scenario, but this time
using the new Form 6251-EZ. Distribute copies of Scenario #1 Part One and the new
Form 6251-EZ. Once you have read the scenario, please take another 10 to 15 minutes
to complete the new Form 6251-EZ. Please use the instructions provided to complete
Form 6251EZ. Once everyone has finished, we will continue our discussion.
Scenario #1
Part One

It is April 2, 2009.
You are Lee Smith. You are preparing your tax return for 2008.
Your filing status is single.
You have completed your Form 1040 through line 44:
 You reported a tax refund of $1,000 on line 10.
 Line 38 is $115,000.
 Line 41 is $90,000.
 The amount you are claiming for exemptions on line 42 is $21,000.
 Your tax on line 44 is $13,680.
You have also completed Schedule A (Form 1040) to claim your itemized deductions.
 Your state and local taxes on line 9 are $15,000.
 Your charitable contributions on line 19 are $10,000.
 You have no other itemized deductions.
All your income is from wages. You did not exercise any incentive stock options. You
did not claim any deductions other than the itemized deductions for state and local
taxes and charitable contributions. You did not claim any losses or a foreign tax
credit. You did not have to report any tax on Form 4972.
Using the materials provided, please complete Form 6251-EZ.
Tell participants the correct answers to both scenarios. Let them know that you will

share the correctly completed Forms at the end of the session

6 | From 6251-EZ Moderator’s Guide
June 26, 2008

DRAFT FORM 6251-EZ MODERATOR’S GUIDE
Now that you have seen the current and the new Forms, let’s talk about both Forms.
10. Was there anything in either scenario that created difficulties for you?
Probe: what difficulties did you notice, what was helpful, any changes you would
make, etc.?
11. Given the scenarios, how useful were the instructions in completing the Forms?
Probe: Current Form 6251 and new Form 6251-EZ.
12. Were there any words or was there any information that confused you?
Probe: what words or what information confused you? What would make it less
confusing—e.g., what other word(s) would you use? What other instructions could be
offered?

13. What information helped you fill out the current Form 6251? The new Form
6251-EZ?
Probe to the positive.
14. Was there anything about the new Form 6251-EZ or its instructions which
assisted you in completing the scenario?
Probe to the positive
15. Were there any changes in the revised Form that made it easier or more difficult
to complete the scenario?
Probe for specifics
16. How would you compare it to the current Form 6251?
Probe: Instructions, words used in both Forms
17. Which form do you prefer? Why?
18. What changes, if any, would you make to the new Form?
19. Is there anything about the current form that you would like the IRS to keep on
the new form?

7 | From 6251-EZ Moderator’s Guide
June 26, 2008

DRAFT FORM 6251-EZ MODERATOR’S GUIDE
20. Do you believe the new Form 6251-EZ places a greater or lesser burden on the
person that completes it, compared with the current Form 6251?
21. What do you like most about the new Form 6251-EZ?
22. What do you like least about the new Form 6251-EZ?
23. Overall, what grade would you give new Form 6251-EZ on a scale of A to F?
Probe: Why would you give the form/instructions that grade?
Note to moderator: Please go around the room and ask each participant to grade the
form and record their responses on newsprint.
At this point, collect all Forms.

IV. False close: 5 minutes
Note to Moderator: distribute correct answers to both scenarios. Explain that
participants can discuss among themselves the answers while you check in with the
observers to see if they have any addition questions they would like you to ask.

V. Closing: 2 minutes
24. Thinking about our discussion tonight, is there anything else you would like to
share regarding the Forms we looked at today.
Thank you very much for coming this evening, and for sharing your ideas with us—we
really appreciate your time.
Thank You/Wrap Up
Direct participants to area outside of the room to pick up their incentive.

8 | From 6251-EZ Moderator’s Guide
June 26, 2008

IRS FORM 8910 MODERATOR’S GUIDE
Focus Group on Form 8910
Alternative Motor Vehicle Credit
Moderator’s Guide

I. Welcome and Introductions: 5 minutes
A. Introduction of the moderator.
Good morning/afternoon. My name is and I will be your moderator for this
session. I am employed by Macro International, a management consulting firm located just
outside of Washington, DC. Today I will be asking for your input about a revised form the Tax
Forms and Publications Division of the IRS is revising. We will be talking about Form 8910
which is the Alternative Motor Vehicle Credit. Form 8910 is used to figure your credit for
alternative motor vehicles, which includes hybrid vehicles you have purchased or may plan to
purchase.
The IRS will make changes to the form and instructions based on comments from this focus
group and others that we are conducting around the country (Jacksonville, FL; Denver, CO; St.
Louis, MO; and Dallas, TX).

B. What is a moderator?
Before we begin, I want to let you know that I’m not an expert on the form we will be
discussing or any other IRS tax forms. My job as a moderator is to:




Help guide the flow of conversation
Make sure everyone’s comments are heard
Ensure that questions about various aspects of the topic are covered

You will see me referring to this outline during our session. The outline includes all issues I
need to raise with the group, and helps me keep the discussion on track. It is important that we
cover all the issues. Therefore, I may have to break off the conversation in order to move on to
another area in the guide.

C. Ground Rules
Before we begin, I’d like to review some ground rules for today’s discussion.


For the IRS to speak with the public, we are required to have approval from the Office of
Management and Budget. Their approval number for this project is 1545-1349. Also, if
you have any comments regarding the time estimates associated with this study or
1 | Form 8910 Moderator’s Guide
June 26, 2008

IRS FORM 8910 MODERATOR’S GUIDE
suggestions on making this process simpler, please write to the: IRS Tax Products
Coordinating Committee, 1111 Constitution Avenue, NW, IR-6526, Washington, DC
20224. [Moderator: Post this bullet on newsprint/white board for each session


We are audio-taping the meeting for use in preparing a report about findings. Because
we are taping this meeting, I ask that you speak loudly and clearly. If I think you are
speaking too softly to be heard on the tape, I will ask you to speak up.



Please speak just one at a time so everyone has a chance to participate.



Don’t engage in side conversations-- we need for everyone to hear what the others are
saying and for everything that’s said to be heard easily on the tape.



Sometimes I’ll go around the table and ask everyone for their input. At other times, I
will just throw a topic open for general discussion.



Participation -- we would like to hear from everyone in the group, but you don’t have to
answer every question.



No evaluation -- there are no right and wrong answers. We expect differences in how
people see things, and we need to know about these differences.



Feel free to disagree or question each other. The purpose of a group session is for us to
learn things in group interchanges that we don’t get out of one-on-one discussions. If
someone says something you disagree with, please let us know.



Some observers are present behind the one-way mirror. They want to hear what you
have to say about the topics we’ll discuss, but we don’t want you to feel constrained by
their presence.



If anyone needs to use the restroom, they are located (specify). There is no need to
stop the discussion.



Your participation is voluntary. Therefore, at any point in time you may leave the room.



If you have a cell phone, please turn it off or set to vibrate.



The session will last about two hours.

2 | Form 8910 Moderator’s Guide
June 26, 2008

IRS FORM 8910 MODERATOR’S GUIDE
D.

Informed Consent

All participants will have reviewed and signed the informed consent for their
participation in the focus group prior to coming into the focus group room. This will be
handled by a designated staff at the focus group facility and confirmed by a staff of
Macro International.
Before coming into the room, you were asked to review and sign an informed consent
form for your participation in the discussion. I just want to go over some of the key
points on the consent form to make sure we are in agreement. Review consent form,
emphasizing audio- and video taping, observers, confidentiality, and use of first names
only.

E. Introduction of Participants: 5 minutes
First, I’d like each of you to introduce yourself to the group (first name only). Please
share whether or not you have prepared Form 8910-Alternative Motor Vehicle Credit.
Moderator: Thank participants after the introductions. Remind participants that your
job is to ask questions and, if needed, to ask them to clarify their responses.

II. Comparison of Current and Revised Forms 8910 Alternative Motor
Vehicle Credit: 30 minutes
(Note to moderator: In the first session of the evening, please run through the old
version first then the second. In the later last session of the evening please start with the
revised version first.)
1. Before we look at the Forms, let me ask you … how many of you prepare your
Federal Income Tax return using paper and pencil?
2. How many of you use computer software to prepare you return, like Turbo Tax
or Tax Cut?
3. How did you file your most recent Federal Income Tax return? (mail, e-file,
preparer)

Current Form 8910
Now let’s take a look at the Form 8910. Some of you may have seen this Form before.
This is the current version of the Alternative Motor Vehicle Credit form.

3 | Form 8910 Moderator’s Guide
June 26, 2008

IRS FORM 8910 MODERATOR’S GUIDE
Distribute copies
(Note to moderator: please allow 5 minutes for the participants to read it over)
Let’s talk for a moment about the current Form 8910.
4. What do you notice about this Form?
Probe: appearance of the Form, print size, room to input information, number
of lines to be filled in, etc.?
5. Has anybody completed Form 8910?
6. For those of you that have completed Form 8910, how would you describe your
experience completing the Form? Do you recall any difficulties you experienced
in completing it? What was the most confusing part of the form?
Probe: Did you use the instructions to complete the form? Did the instructions
provide the information needed to complete the form? If not, what difficulties
did you encounter? Were the instructions clear, easy to understand?
7. If you could make changes to Form 8910, what would you suggest?
Probe for details.
8. Overall, what grade would you give current Form 8910 on a scale of A to F?
Probe: Why would you give the form/instructions that grade?
Note to moderator: Please go around the room and ask each participant to grade the
current Form and record their responses on newsprint.

Revised Form 8910
The Tax Forms and Publications Division of the IRS is responsible for preparing tax forms
and publications to meet the needs of taxpayers while also incorporating technical tax
law. The Division has made some modifications to the current form and would like to
get your reaction to it.
Distribute Revised Form 8910. Please take a few minutes to look over the revised Form
8910.
(Note to moderator: please allow 5 minutes for the participants to read it over)
4 | Form 8910 Moderator’s Guide
June 26, 2008

IRS FORM 8910 MODERATOR’S GUIDE
9. What do you notice about this Form?
Probe: appearance of the Form, print size, room to input information, number of
lines to be filled in, etc.?

III. Scenarios and Discussion: 70 minutes
Distribute copies of Scenario #1 and the current and revised Forms 8910.
Now let’s take a look at this scenario. Once you have read the scenario, first please
complete current Form 8910 and then revised Form 8910. Please use the instructions
provided with each Form to complete them.
(Note to moderator: allow 10 to 15 minutes for the participants to complete the
scenario)
Scenario #1
It’s March 1, 2009, and Michael Maple is preparing his 2008 Form 1040. He purchased a 2008
Honda Civic Hybrid CVT on July 31, 2008. His tax return includes the following line entries:



Form 1040, line 44 - $10,000
Form 6251, line 33 - $5,000

He has no tax credits other than the credit figured on Form 8910. He uses his 2008 Honda Civic
Hybrid CVT only for personal purposes and not for any business or investment purpose.
Figure the amount of his allowable tax credit on Form 8910.

Note to moderator: when everyone looks like they have finished, ask participants to put down
their pencils and not make any modifications to the form.

Before we discuss the forms I’d like you to complete one more scenario. Distribute
copies of Scenario #2 and the current and revised Forms 8910. Please take another 10
minutes to complete the current and revised Forms (8910). Once everyone has finished,
we will continue our discussion.
Scenario #2
It’s April 15, 2009, and Dorothy Dahlia is preparing her 2008 Form 1040. She purchased a 2008
Nissan Altima Hybrid on December 31, 2008. Her tax return includes the following line entries:



Form 1040, line 44 - $10,000
Form 6251, line 33 - $8,000

5 | Form 8910 Moderator’s Guide
June 26, 2008

IRS FORM 8910 MODERATOR’S GUIDE
She has no tax credits other than the credit figured on Form 8910. She uses her 2008 Nissan
Altima Hybrid only for personal purposes and not for any business or investment purpose.
Figure the amount of her allowable tax credit on Form 8910.
Tell participants the correct answers to both scenarios. Let them know that you will

share a correctly completed Form at the end of the session.
Now that you have seen the current and the revised Forms 8910, let’s talk about both
Forms.
10. Was there anything in either scenario that created difficulties for you?
Probe: what difficulties did you notice, what was helpful, any changes you would
make, etc.?
11. Given the scenarios, how useful were the instructions in completing the Forms?
Probe: Current Form 8910 and Revised From 8910.
12. Were there any words or was there any information that confused you?
Probe: what words or what information confused you? What would make it less
confusing—e.g., what other word(s) would you use? What other instructions could be
offered?

13. What information helped you fill out the current Form 8910? The revised Form
8910?
Probe to the positive.
14. Was there anything about the revised Form 8910 or its instructions which
assisted you in completing the scenario?
Probe to the positive
15. Were there any changes in the revised Form that made it easier or more difficult
to complete the scenario?
Probe for specifics
6 | Form 8910 Moderator’s Guide
June 26, 2008

IRS FORM 8910 MODERATOR’S GUIDE
16. How would you compare it to the current Form 8910?
Probe: Instructions, words used in both Forms
17. Which form do you prefer? Why?
18. What changes, if any, would you make to the revised Form?
19. Is there anything about the current form that you would like the IRS to keep on
the revised form?
20. Do you believe the revised Form 8910 places a greater or lesser burden on the
person that completes it, compared with the current Form 8910?
21. What do you like most about the revised Form 8910?
22. What do you like least about the revised Form 8910?
23. Overall, what grade would you give revised Form 8910 on a scale of A to F.
Probe: Why would you give the form/instructions that grade?
Note to moderator: Please go around the room and ask each participant to grade the
revised Form and record their responses on newsprint.
At this point, collect all Forms.

IV. False close: 5 minutes
Note to Moderator: distribute correct answers to both scenarios. Explain that
participants can discuss among themselves the answers while you check in with the
observers to see if they have any addition questions they would like you to ask.

V. Closing: 2 minutes
24. Thinking about our discussion tonight, is there anything else you would like to
share regarding the Forms we looked at today.
Thank you very much for coming this evening, and for sharing your ideas with us—we
really appreciate your time.
Thank You/Wrap Up
Direct participants to area outside of the room to pick up their incentive.

7 | Form 8910 Moderator’s Guide
June 26, 2008