CS-11-284 - Customer Satisfaction & Risk Assessment Research; CS-11-288 - Quantitative Survey Screener and W&I/Business Surveys for Internal Revenue Service

Forrester IRS Taxpayer Segmentation Research

Quantitative Survey: SCREENER

For OMB Approval

7-11-11

W&I and Business Taxpayers

Audience	Sample Size
W&I Taxpayers - ONLINE	N=4000
W&I Taxpayers - PHONE	N=1000
W&I Taxpayers - TOTAL	N=5000
Business Taxpayers – TOTAL	N=750

A. INTRODUCTION

Thank you for taking the time to see if you qualify for an important study. Forrester Research and Definitive Insights, international market research and consulting companies, are conducting research with taxpayers in the US on behalf of the IRS, and we would like to include your opinions.

All responses are completely anonymous and will only be used for research purposes. Participants in this research will never be identified to IRS personnel, and will not be contacted by the IRS as a result of participating in the research.

If you do qualify, you will be invited to complete the survey online.

Thank you for volunteering to participate in our survey. The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this study is 1545-1432. The time estimated for participation is 8 minutes. If you have any comments regarding the time estimates associated with this study or suggestions on making this process simpler, please write to the, Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC  20224.

Please click Next to continue.

B. SCREENING QUESTIONS

S1_A-B. Are you, or is any member of your household, employed in any of the following businesses or industries?

	A. Self	B. Member of Household
1. Market Research			TERMINATE
2. Management Consulting			TERMINATE
3. Tax preparation			TERMINATE
0. None of the above			CONTINUE

[ASK IF S1_A-B=0]

S2. Are you, or is any member of your household, currently employed by the IRS?

1. Yes [TERMINATE]

2. No

[ASK IF S2=2; OTHERWISE TERMINATE]

S11. What type of tax return(s) did you (or the person(s) who assisted you) file for 2010? Please select all that apply.

1. Individual / Personal

2. Business

3. Neither [EXCLUSIVE; TERMINATE]

[ASK IF S11=1-2; OTHERWISE, TERMINATE]

S3. Which one of the following best describes your employment status in 2010? If multiple employment statuses apply, please select the status that best describes your employment during the majority of the year.

1. I was employed (or self-employed) full time

2. I was employed (or self-employed) part time

3. I was in the military

4. I was a full-time student

5. I was retired or on disability

6. I was a full-time homemaker

7. I was unemployed

[ASK IF S3=1-2]

S4. Do you own or help with the financial management of a business?

1. Yes [MAY QUALIFY AS BUSINESS TAXPAYER]

2. No

3. Not sure

[ASK IF S3=1-2]

S5. Are you self-employed or an independent contractor?

1. Yes [MAY QUALIFY AS SMALL BUS / SELF EMPLOYED]

2. No

3. Not sure

[ASK IF S11=2 OR S5=1 OR S4=1 (Own, manage, self-employed, or filed business return); OTHERWISE, GO TO S8]

S6. What is the tax status of the business you own or help manage?

1. For-profit business

2. Tax exempt organization [MAY QUALIFY AS TAX-EXEMPT; CHECK QUOTAS]

3. Not sure

[ASK IF S6=1-2]

S7. Which of the following best describes your role within your company? Select all that apply.

1. Owner / Partner / Principal / CEO / Senior Management

2. Financial Management (e.g., CFO, Controller, VP/Director of Finance, Accountant, etc.)

3. Operations or Production

4. Sales or Marketing

5. Administration / HR

6. Information Technology

7. Other

S8. Which of the following best describes your responsibility for preparing and/or approving the federal tax returns filed for you [INSERT IF S7=1-2: and your company] for the 2010 fiscal year (i.e., tax returns filed or planning to file in 2011 for the 2010 year)?

	[DISPLAY IF S7=1-2] A. Your COMPANY’s federal tax return(s)	B. Your PERSONAL federal tax return(s)
I personally prepared and filed (or plan to) the federal tax return(s)	○	○
I was one of multiple people who participated (or will participate) in preparing or filing the federal tax return(s)	○	○
I had (or plan to have) someone else help me prepare and file the federal tax return(s)	○	○
I had no involvement in preparing or filing the federal tax return(s)	○	○
I did not (or do not plan to) file any tax returns in the US for 2010	○	○
I was (or will be) declared as a dependent on someone else’s federal tax return(s)		○

[ASK IF S8A=2-3 OR S8B=2-3]

S9. Who helped you prepare and file your federal tax return(s) for the 2010 fiscal year (the return you filed or plan to file in 2011 for the 2010 year)? Please select all that apply.

	[DISPLAY IF S8A=2-3] S9a. Your COMPANY’s federal tax return(s)	[DISPLAY IF S8B=2-3] S9b. Your PERSONAL federal tax return(s)
A tax professional (CPA, Accountant, tax preparer) provided assistance in filing one or more US tax returns	□	□ [MAX 50% OF SAMPLE]
[DISPLAY IF S8A=2-3] Another employee or employees within your company who is responsible for financial matters provided assistance in filing one or more US tax returns for your company (e.g., CFO, controller, accountant, bookkeeper, etc.)	□
[DISPLAY IF S8B=2-3] Your spouse or parents provided assistance in filing one or more US tax returns for you		□
A friend, family member, or volunteer who is not a tax professional provided assistance in filing one or more US tax returns	□	□
Other [SPECIFY]	□	□

[ASK IF S8A=2-3 OR S8B=2-3]

S10. Given that you received assistance in preparing and filing your federal tax return(s), how would you describe your familiarity with the details of the return?

	[DISPLAY IF S8A=2-3] S10a. Your COMPANY’s federal tax return(s)	[DISPLAY IF S8B=2-3] S10b. Your PERSONAL federal tax return(s)
I am very familiar with the details of the return	○	○
I am somewhat familiar with the details of the return	○	○
I know nothing or almost nothing about the details of the return	○ [TERMINATE FOR BUSINESS CELL]	○ [MAX 5% OF SAMPLE]

S11. Moved before S3

[ASK IF S8A=1 OR S10A=1-2]

S12. What type of entity is your business?

1. Sole proprietorship

2. Partnership

3. C-Corporation

4. S-Corporation

5. Limited Liability Company (LLC)

6. Limited Liability Partnership (LLP)

7. Association

8. Estate or Trust

9. Political Organization

10. Other [SPECIFY]

11. Don’t know [TERMINATE]

[ASK IF S8B=1-3]

S13. What was your filing status for your 2010 individual tax return?

1. Single [MAXIMUM 35% OF W&I SAMPLE]

2. Married, Filing Separately [MINIMUM 2% OF W&I SAMPLE]

3. Married, Filing Jointly [MAXIMUM 60% OF W&I SAMPLE]

4. Head of Household [MINIMUM 5% OF W&I SAMPLE]

5. Dependent on someone else’s return [TERMINATE]

6. Other [SPECIFY] [TERMINATE]

7. Not sure [TERMINATE]

[ASK S14a IF S12<11; ASK S14B IF S13=1-4; IF S13>4, TERMINATE]

S14. Which of the following forms were (or will be) filed as part of your federal tax reporting for 2010? Select all that apply.

	[DISPLAY IF S12<11] S14a. Your COMPANY’s federal tax reporting	[DISPLAY IF S13=1-4] S14b. Your PERSONAL federal tax return(s)
Business forms
940 (Employer’s Annual Federal Unemployment Tax)	□	□
941 (Employer’s Quarterly Tax Return)	□	□
990 (Return of Organization Exempt from Income Tax) – also includes 990-PF	□	□
1041 (Income Tax Return for Estates and Trusts)	□	□
1065 (US Return of Partnership Income)	□	□
1120 (US Corporation Income Tax Return) – also includes 1120-C, 1120-F, 1120-H, 1120-L, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-S	□	□
Individual Forms
1040EZ (Income Tax Return for Single and Joint Filers With No Dependents)		□ [MINIMUM 15% OF SAMPLE]
1040A (US Individual Income Tax Return) (supports dependents, all filing statuses and income type, but not self-employment income, rental property, capital gains, etc.)		□ [MINIMUM 20% OF SAMPLE]
1040 (US Individual Income Tax Return)		□ [MAXIMUM 60% OF SAMPLE]
Other [SPECIFY]	□	□
Don’t know [EXCLUSIVE]	□	□

[ASK S14a IF S12<11; ASK S14B IF S13=1-4]

S15. Which of the following schedules were (or will be) filed as part of your federal tax return(s) for 2010? Select all that apply.

	[DISPLAY IF S12<11] S15a. Your COMPANY’s federal tax reporting	[DISPLAY IF S13=1-4] S15b. Your PERSONAL federal tax return(s)
Schedules A&B – Itemized Deductions and Interest and Ordinary Dividends	□	□ [MINIMUM 45% OF SAMPLE]
Schedule C – Profit or Loss from Business	□	□ [MINIMUM 10% OF SAMPLE]
Schedule D – Capital Gains and Losses	□	□ [MINIMUM 10% OF SAMPLE]
Schedule E – Supplemental Income and Loss	□	□
Schedule F – Profit or Loss from Farming	□	□
Schedule K-1 – Share of Income, Deductions, Credits, etc.	□	□
Schedule M-3 – Net Income (Loss) Reconciliation	□	□
Schedule SE – Self-Employment Tax	□	□ [MINIMUM 10% OF SAMPLE]
Schedule EIC – Earned Income Credit	□	□ [MINIMUM 10% OF SAMPLE]
Other [SPECIFY]	□	□
Did not file any schedules [EXCLUSIVE]	□ [TERMINATE FOR BUSINESS CELL]	□ [MAXIMUM 50% OF SAMPLE]
Don’t know [EXCLUSIVE]	□	□

[PROGRAMMER: CREATE VARIABLE “COMPLEXITY;” 1= “COMPLEX” (S15b=1-9); 2= “SIMPLE” (S15b=11-12)]

[ASK S16A IF S15A<>11; ASK S16B IF S13=1-4]

S16. What method was used to file your 2010 federal tax return(s)? Select all that apply.

	[DISPLAY IF S15A<>11] S16a. Your COMPANY’s federal tax reporting	[DISPLAY IF S13=1-4] S16b. Your PERSONAL federal tax return(s)
Electronic (e-file)	□	□
Paper (mail)	□	□
Tax Assistance Center (in-person)	□	□
Other	□	□
Don’t know [EXCLUSIVE]	□	□

[IF S14A=11 AND S15A=12 AND S16A=5 (DON’T KNOW ON ALL), TERMINATE FOR BUSINESS CELL; IF S14B=11 AND S15B=12 AND S16B=5 (DON’T KNOW ON ALL), TERMINATE FOR W&I CELL]

CREATE QUOTA VARIABLES:

• BUSINESS / TAX-EXEMPT FILERS: TO QUALIFY -

[S11=2 AND S3=1-2 AND (S4=1 OR S5=1) AND S6=1-2 AND S7=1-2 AND (S8A=1 OR (S8A=2-3 AND S10A=1-2)) AND S12<11 AND (S14A=1-6 OR (S14B=7-9 AND S15A/B=2-8)) AND (S14A<11 AND S15A<12 AND S16A<5); OTHERWISE, TERMINATE FOR BUSINESS CELL]

1=For-profit business [S6=1 AND (S14A=1-2 OR S14A=4-6)]

2=Tax Exempt [S6=2 AND S14A=3]

• SELF-EMPLOYED [QUALIFIES AS BUSINESS FILER AND (S5=1 AND S15A=8)]

• WAGE & INVESTMENT FILERS: TO QUALIFY – MUST QUALIFY AS SELF-EMPLOYED OR NOT QUALIFY AS BUSINESS FILER AND:

[S11=1 AND S8B=1-3 AND S13<5 AND (S14B<11 AND S15B<12 AND S16B<5)]

1=W&I filer only [S5=2-3 AND S15A<>8]

2=Self-employed [S5=1 AND S15A=8]

[ASK IF BUSINESS FILER OR SELF-EMPLOYED; IF W&I FILER ONLY, GO TO S23]

S17. Which of the following best describes the size of your company?

1. Assets of $10 million or less [QUALIFIES AS SMALL BUS / SELF EMPLOYED]

2. Assets of greater than $10 million [QUALIFIES AS LARGE BUSINESS]

3. Not sure [TERMINATE FOR BUSINESS CELL; IF SE OR W&I FILER ONLY, GO TO S23]

[PROGRAMMER: CREATE QUOTA VARIABLE “SIZE”; 1=Small biz/SE (S17=1), 2=Med/Large biz (S17=2); CHECK QUOTAS]

[ASK IF S17=1-2; OTHERWISE, GO TO S23]

S18. How many employees does your company have, at all locations, worldwide? Please include both part-time and full-time employees. Your best estimate is fine.

1. One

2. 2-5

3. 6-10

4. 11-25

5. 26-99

6. 100-499

7. 500-999

8. 1,000-9,999

9. 10,000-49,999

10. 50,000-99,999

11. 100,000 or more

[ASK IF S17=1-2; OTHERWISE, GO TO S23]

S19. How many locations does your company have?

1. [ENTER NUMBER 1-999999]

0. Don’t know [TERMINATE FOR BUSINESS CELL; IF SE OR W&I FILER ONLY, GO TO S23]

[PROGRAMMER: CREATE VARIABLE “LOCATIONS”; 1=SINGLE LOCATION (S19=1); 2=MULTIPLE LOCATIONS (S19>1)]

[ASK IF S19>0; OTHERWISE, GO TO S23]

S20. Does your company have any locations or employees outside the United States?

1. Yes

2. No

3. Don’t know [TERMINATE FOR BUSINESS CELL; IF SE OR W&I FILER ONLY, GO TO S23]

[ASK IF S20=1; OTHERWISE, GO TO S23]

S21. Is your company considered a foreign company?

1. Yes

2. No

3. Don’t know [TERMINATE FOR BUSINESS CELL; IF SE OR W&I FILER ONLY, GO TO S23]

[ASK IF S20=2 OR S21=1-2; OTHERWISE, GO TO S23]

S22. Which of the following best describes your company’s industry?

1.	Accommodation and food service
2.	Administrative and support and waste management and remediation services
3.	Agriculture, forestry, fishing, and hunting
4.	Arts, entertainment, and recreation
5.	Construction
6.	Educational services
7.	Finance and insurance
8.	Health care and social assistance
9.	Information
10.	Management of companies (holding companies)
11.	Manufacturing
12.	Mining
13.	Professional, scientific, and technical services
14.	Real estate and rental and leasing
15.	Retail trade
16.	Transportation and warehousing
17.	Utilities
18.	Wholesale trade
19.	Other services
20.	Other [SPECIFY]

[IF QUALIFIED AS BUSINESS RESPONDENT, BUT NOT AS SELF-EMPLOYED, PROCEED TO INVITATION; IF NOT QUALIFIED AS BUSINESS RESPONDENT OR QUALIFIES AS SELF-EMPLOYED, CONTINUE WITH S23]

S23. In the last 3 years, have you ever had a question or problem…

	Yes	No	Not sure
A. … while preparing your tax return(s)?	○	○	○
B. … after filing your tax return(s)?	○	○	○

S24. Have you, personally, received a notice from the IRS at any time in the past 3 years?

1. Yes [MINIMUM 10% OF W&I SAMPLE]

2. No

3. Not sure

[IF S24=2-3, MAXIMUM 90% OF W&I SAMPLE]

[ASK IF S24=1]

S25. Which of the following types of tax notice(s) did you receive? Please select all that apply.

1. Notice to inform you that there was an error in computing your tax return, and that the IRS has made adjustments to the return

2. Notice to inform you of a tax, penalty, and/or interest due

3. Notice to inform you of a balance due or past due

4. Notice to inform you of a refund

5. Notice to remind you of installment agreement

6. Notice to inform you that IRS intends to levy

7. Notice to request verification for unreported income, payments, credits, or exemptions

8. Notice to inform you of missing information regarding your return

9. Notice to inform you of a missing W-2 form

10. [DELETED]

11. Notice to inform you of missing filing status

12. [BIZ VERSION ONLY; SEE C20] Notice to inform you of issues regarding your payroll entries

13. [BIZ VERSION ONLY; SEE C20] Notice to inform you of IRS’s denial of your request for or termination of an existing business tax status (i.e. S Corp, C Corp, subsidiary, tax exempt, etc.)

14. Notice to inform current filer to file a different form next year, or a particular form is not required

15. Other [SPECIFY]

16. Not sure

S26. Have you, personally, contacted the IRS at any time in the past 3 years for any of the following reasons? Please select all that apply.

1. To check the status of economic stimulus check or tax refund [MAX 5% OF W&I SAMPLE]

2. To get a form or publication

3. To ask tax law questions

4. To obtain a tax ID number

5. To get return preparation assistance

6. To get payment information

7. To obtain information from a prior year’s tax return

8. To inquire about or respond to an IRS notice

9. To arrange a payment

10. Some other reason

11. No, I have not contacted the IRS in the past 3 years [EXCLUSIVE]

[IF S26=1 ONLY, MAXIMUM 5% OF W&I SAMPLE (N=250); IF S26=10, MAXIMUM 50% OF W&I SAMPLE (N=2500)]

[ASK IF S23a=1, S23b=1, S24=1, OR S26=1-10]

S27. In which of the following ways have you interacted with the IRS regarding any questions, problems, notices, or information requests you have had over the past 3 years? Select all that apply.

1. Called IRS Customer Service (toll-free number)

2. Called a specific IRS department or field office

3. Used the IRS.gov website

4. Went in person to an IRS Tax Assistance Center

5. Sent a letter to the IRS

6. Faxed a letter/form/corrected information to the IRS

7. Had my tax preparer, tax consultant, attorney, or other professional representative handle the interaction

8. Other

9. Have never interacted with the IRS [EXCLUSIVE]

[ASK IF S26=11]

S28. Have you considered contacting the IRS within the past 3 years for some reason, but ultimately did not?

1. Yes

2. No

[ASK IF S28=1]

S29. Why did you ultimately decide NOT to contact the IRS?

1. I got the information I needed elsewhere

2. Too much time or effort was required to reach the IRS

3. I don’t trust the IRS

4. I didn’t want to raise any red flags by contacting the IRS

5. Other [SPECIFY]

[NEXT SCREEN]

The next few questions are for classification purposes.

S30. In what year were you born?

[INSERT DROP-DOWN MENU OR RECORD RESPONSE]

[PROGRAMMER: CREATE VARIABLE AGE: 2010-S18 RESPONSE; TERMINATE IF UNDER 18; IF 65+, MAX 12% OF W&I SAMPLE]

S31. Which of the following categories includes your household’s total annual income before taxes in 2010?

1. Less than $10,000

2. $10,000 but less than $15,000

3. $15,000 but less than $25,000

4. $25,000 but less than $35,000

5. $35,000 but less than $50,000

6. $50,000 but less than $75,000

7. $75,000 but less than $100,000

8. $100,000 but less than $150,000

9. $150,000 but less than $200,000

10. $200,000 but less than $1,000,000

11. $1,000,000 or more

999. Prefer not to say [TERMINATE]

[IF S31=1-3 (<$25K), MAXIMUM 30% OF W&I SAMPLE; IF S31=10-11 ($200K+), MAXIMUM 30% OF W&I SAMPLE]

[ASK IF S30=1-11]

S32. Are you of Hispanic or Latino origin?

1. Yes

2. No

0. Prefer not to say [TERMINATE]

[ASK IF S32=1-2]

S33. What is your race? Select all that apply.

1. White

2. Black or African American

3. Asian

4. Native Hawaiian or other Pacific Islander

5. American Indian or Alaska Native

0. [REFUSED/PREFER NOT TO SAY – DO NOT READ] [TERMINATE]

[PROGRAMMER: CREATE VARIABLE RACE, COMBINING S32 AND S33]

[ASK IF S33=1-5; OTHERWISE, TERMINATE]

S34. What is your gender?

1. Male

2. Female

III. TERMINATION OR INVITATION LANGUAGE

TERMINATE LANGUAGE FOR NON-QUALIFYING RESPONDENTS

We truly appreciate your time and effort in answering these initial questions, which were designed to see if you are eligible to participate.

As part of our research process, we are trying to achieve a representative sample. Unfortunately, at this point, we have reached the number of respondents we can accept from individuals with your type of experience or background. Again, we would like to thank you for your time and effort.

Thank you. Have a nice day!

INTRO LANGUAGE FOR QUALIFYING RESPONDENTS

Thank you for your responses so far. You have qualified to complete this survey.

The survey should take about 20 minutes to complete.

Please click Next to continue.

[DIRECT TO APPROPRIATE MAIN SURVEY INSTRUMENT:

• W&I FILERS AND SELF-EMPLOYED GO TO W&I SURVEY

• BUSINESS FILERS, EXCEPT SELF-EMPLOYED, GO TO BUSINESS SURVEY]

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