Forrester IRS Taxpayer Segmentation Research
Quantitative Survey: MAIN SURVEY
For OMB Approval
7-11-11
Business Taxpayers
Audience |
Sample Size |
Business Taxpayers – Large/Mid-size |
N=200 minimum / 450 max |
Business Taxpayers – Small / Self-employed |
N=200 minimum / 450 max |
Business Taxpayers – Tax Exempt |
N=100 minimum / 350 max |
Business Taxpayers – TOTAL |
N=750 |
IF QUALIFIED AS BUSINESS RESPONDENT (BUT NOT SELF-EMPLOYED), CONTINUE FROM SCREENER INVITATION (SEE OTHER DOCUMENT)…
C. General skills/behaviors assessment
In the next few questions, we’d like to understand your familiarity with taxes.
C1. Approximately what percent of your time in your job is devoted to focusing on generating, preparing, reviewing, filing, or responding to questions about your company’s business tax returns? Your best estimate is fine.
1. [ENTER NUMBER 0-100]%
C2. In general, how knowledgeable would you say are about US tax laws?
[RECORD NUMBER 1–9]
Not at all knowledgeable 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Extremely Knowledgeable 9 |
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C3. How often do you advise others (family, friends, etc.) about taxes?
[RECORD NUMBER 1–9]
Never advise others 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Advise others all the time 9 |
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C4. Typically, what sources do you look to for information about US tax policy or tax laws that impact your company? Select all that apply.
[ROTATE]
IRS website (IRS.gov)
Other, non-IRS website for tax information
Internet search
Took a formal tax preparation or other tax-related course
Tax preparation manual or other tax-related book or guide
Commercial tax professional (tax preparer, consultant, or attorney), such as H&R Block, Jackson Hewitt, etc.
Independent tax professional (tax preparer, consultant, or attorney)
Tax preparation software – e.g., TurboTax, etc.
Friend, colleague, or family member
Library
Other [SPECIFY]
C5. When changes are proposed or made to US tax laws, how much attention do you pay to whether they may or may not impact your company’s tax situation?
[RECORD NUMBER 1–9]
Do not pay any attention 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Pay very close attention 9 |
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C6. Not included in Business version
C7. In general, how frequently does your company outsource financial activities other than taxes, such as financial planning, investing, budgeting, accounting, or paying bills? (By outsource, we mean hire someone outside your company to do this task for you).
[RECORD NUMBER 1–9]
NEVER outsource ANY financial activities 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
ALWAYS outsource ALL financial activities 9 |
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C8. In general, how easy or difficult do you consider activities involved with preparing and filing federal tax returns to be?
[RECORD NUMBER 1–9]
Extremely difficult 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Extremely easy 9 |
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[ASK IF S20=1 (Foreign company)]
C9_b. Given that your company has locations and/or employees outside the US, what is your perception of the ease of the process of preparing and filing business returns in the US relative to other countries?
The process is more difficult in the US than other countries
The process is about this same as in other countries
The process is easier in the US than other countries
Don’t know
C10-12. Not included in Business version
[ASK IF S9a=1 (have used a tax pro)]
C13. You stated earlier that your company used a tax professional to help prepare and file your tax returns. For what reasons do you use a tax professional? Select all that apply.
Because tax forms are difficult to understand
Because tax laws change so frequently and we don’t have the internal resources to keep up
Because my company doesn’t have time to do them ourselves internally
Because my company had a past problem with the IRS or taxes, and believes that a tax professional can help avoid this in the future
Because it’s easier / more convenient
Because my company had unusual circumstances that made this year’s return more complex than usual (such as merger/acquisition, bankruptcy or closing, etc.)
Because we want to avoid making a mistake
Because my company believes a tax professional can help to minimize our payments and/or maximize our return
Some other reason [SPECIFY]
C14. Not included in Business version
C15. As a general rule, how would you characterize your company’s approach to itemized deductions or expenses?
Very conservative
Somewhat conservative
Somewhat aggressive
Very aggressive
C16. How proactive does your company tend to be in planning for and minimizing its tax burden throughout the year, such as by tracking deductible expenses, making purchases to qualify for tax credits or deductions, selling investments to offset capital gains, making charitable donations, etc.?
[RECORD NUMBER 1–9]
Not proactive – my company does not pay attention to any of these things 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Extremely proactive – my company does as many of these things as possible 9 |
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[ASK IF C16>4]
C17. Which of the following behaviors describe the ways in which your company is proactive in planning for and minimizing your tax burden? Select all that apply.
Postponing or accelerating income
Postponing or accelerating deductions
Maximizing depreciation deductions
[FOR
W&I VERSION ONLY Keep receipts and track
expenses for business, medical, home energy upgrades, childcare,
sales tax, etc.]
Make additional contributions to tax-free accounts (retirement, education, etc.)
Make additional charitable contributions
Make purchases that may qualify for a tax credit
Sell investments to offset capital gains
Other
None of the above [EXCLUSIVE]
[NOTE TO DATA PROCESSOR: BUSINESS VERSION C18-22 CORRESPOND TO W&I SCREENER QUESTIONS S23-27]
C18. In the last 3 years, to your knowledge, has your company ever had a question or problem…
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Yes |
No |
Not sure |
A. … while preparing your tax return(s)? |
○ |
○ |
○ |
B. … after filing your tax return(s)? |
○ |
○ |
○ |
C19. Has your company received a notice from the IRS at any time in the past 3 years?
Yes
No
Not sure
[ASK IF C19=1]
C20. Which of the following types of tax notice(s) did your company receive? Please select all that apply.
Notice to inform you that there was an error in computing your tax return, and that the IRS has made adjustments to the return
Notice to inform you of a tax, penalty, and/or interest due
Notice to inform you of a balance due or past due
Notice to inform you of a refund
Notice to remind you of installment agreement
Notice to inform you that IRS intends to levy
Notice to request verification for unreported income, payments, credits, or exemptions
Notice to inform you of missing information regarding your return
[W&I
VERSION ONLY; SEE S25] Notice to inform you of
a missing W-2 form
[DELETED]
[W&I
VERSION ONLY; SEE S25] Notice to inform you of
missing filing status
Notice to inform you of issues regarding your payroll entries
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.)
Notice to inform current filer to file a different form next year, or a particular form is not required
Other [SPECIFY]
Not sure [EXCLUSIVE]
C21. Have you, personally, contacted the IRS at any time in the past 3 years on behalf of your company for any of the following reasons? Please select all that apply.
To check the status of tax refund
To get a form or publication
To ask tax law questions
To obtain a tax ID number
To get return preparation assistance
To get payment information
To obtain information from a prior year’s tax return
To inquire about or respond to an IRS notice
To arrange a payment
Some other reason
No, I have not contacted the IRS in the past 3 years [EXCLUSIVE]
C22. How, if at all, have you, personally, interacted with the IRS on behalf of your company? Select all that apply.
Called IRS Customer Service (toll-free number)
Called a specific IRS department or field office
Used the IRS.gov website
Went in person to an IRS Tax Assistance Center
Sent a letter to the IRS
Faxed a letter/form/corrected information to the IRS
Had our tax preparer, tax consultant, tax attorney, or other professional representative handle the interaction
Other
Have never interacted with the IRS [EXCLUSIVE]
C23. To what extent are the following factors a challenge for you when it comes to preparing and filing your company’s tax return?
[PROGRAMMER: RANDOMIZE A-J] |
Not at all 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
To a very great extent 9 |
A. Understanding the language and instructions on tax forms |
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B. Determining whether certain sources of revenue were relevant to the IRS |
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C. Meeting the tax deadline |
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D. Having the money to pay tax due by the deadline |
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F. Understanding what is defined as “income” by the IRS |
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H. Itemizing deductions /expenses |
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I. Having to make estimates for deductions/expenses (e.g., value of in-kind donations, square footage, etc.) |
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[NOTE: ITEMS E, G, J NOT INCLUDED IN BUSINESS VERSION]
C24. Assuming you needed to interact with the IRS for some reason, what would be your MOST PREFERRED method of contacting the IRS?
1. By phone
2. Online at the IRS.gov website
3. Email
4. In person with on-site IRS employee or at an IRS office
5. Live chat via the IRS.gov website
6. Other [SPECIFY]
D. EXPERIENTIAL BATTERY: Current tax return assessment
The next several questions are about your company’s most recent tax return.
D1. Thinking about your company’s 2010 federal tax return, how simple or complex would you say it was to prepare and complete?
[RECORD NUMBER 1–9]
Very simple 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Very complex 9 |
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D2. How confident are you in the accuracy of your company’s 2010 federal tax return?
[RECORD NUMBER 1–9]
Not at all confident 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Extremely confident 9 |
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D3. In your estimation, how likely is it that your company will be contacted or questioned by the IRS about its 2010 federal tax return?
[RECORD NUMBER 1–9]
Extremely unlikely 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Extremely likely 9 |
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D4. To what extent did you feel any of the following when preparing, reviewing, or thinking about your company’s 2010 federal tax return?
[PROGRAMMER: RANDOMIZE] |
Not at all 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
To a very great extent 9 |
A. Frustrated |
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B. Anxious |
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C. Flustered |
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D. Confident |
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E. Scared |
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F. Angry |
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G. Resigned |
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H. Rushed |
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I. Doing my part |
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J. Intimidated |
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K. Prepared |
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D6. Did your company receive a refund or owe additional money on its 2010 federal tax return? The company…
…received a refund
…owed additional money
…neither – the balance on the 2010 federal tax return was $0
E. EXPERIENTIAL BATTERY: Battery for those with past problem/notice
The next several questions are about any interactions you or your company may have had with the IRS regarding a past problem or notice.
[ASK IF C19>1 (Has not received a notice in past 3 yrs)]
E1. Has your company ever been audited by the IRS?
Yes
No
Not sure
[ASK IF C19=1 OR E1=1; OTHERWISE, SKIP TO F1]
E2. [IF C19=1, INSERT: You mentioned previously that your company received a notice from the IRS at some time in the past 3 years.] How familiar are you with that audit and what occurred?
Very familiar with it
Somewhat familiar
Not familiar at all
[ASK IF C21=8 OR E2=1 (responded to audit notice, or familiar with past audit), OTHERWISE SKIP TO F1]
E3. How would you characterize the cause of the problem?
Balance due or past due
IRS wanted verification of income, or for a credit or deduction taken
Return under-reported income, or over-estimated a deduction
Deductions were taken that should not have been
Funds weren’t available to make a full payment on taxes due
Simple misunderstanding of procedure or tax code
Simple error in addition or subtraction
There was a typo, or an undated or unsigned form
[DELETED FOR BUSINESS VERSION Missing filing status]
Missing return, form, schedule, or other information
Forms weren’t filed on time
There was an issue with my business’s tax status
There was an unexplained adjustment of a tax return or form
Other [SPECIFY]
E4. How would you rate the level of anxiety in your company upon learning of the issue?
[RECORD NUMBER 1–9]
Not at all anxious 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Extremely anxious 9 |
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E5. Has this problem or issue been resolved?
Yes
No
E6. How easy or difficult was it (or has it been) to resolve the problem or issue?
[RECORD NUMBER 1–9]
Very difficult 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Very easy 9 |
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[ASK IF E5=1]
E7. How would you rate your satisfaction with the resolution your company came to with the IRS on this problem or issue?
[RECORD NUMBER 1–9]
Extremely dissatisfied 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Extremely satisfied 9 |
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E8. How much time has been spent by your company trying to resolve the issue?
[RECORD NUMBER 1–9]
Very little time 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
A great deal of time 9 |
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E9. Do you consider the amount of time it has taken trying to resolve this problem or issue to be reasonable or appropriate?
[RECORD NUMBER 1–9]
Not at all reasonable 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Extremely reasonable 9 |
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E10. Would you say the problem or issue was something a lot of companies experience, or very few?
Almost no other companies experience this type of problem or issue
Very few companies experience this type of problem or issue
A lot of companies experience this type of problem or issue
Almost all companies, at some time or another, experience this type of problem or issue
F. EXPERIENTIAL BATTERY: For those who have contacted IRS
[ASK IF C21=1-7 or C21=9-10 (HAD PRIOR CONTACT, NOT ABOUT AN AUDIT); OTHERWISE, GO TO G1]
You indicated earlier that you contacted the IRS on behalf of your company in the past three years. For the next several questions, please think about the most recent experience specifically.
[ASK IF E10=1-4 (answered section E about audit)]
F1. Did you contact the IRS specifically regarding the notice you received from the IRS, or was it regarding some other question or issue?
I contacted them about the notice
I contacted them about some other question or issue
Don’t know
[ASK IF F1>1]
F2. How would you evaluate your overall experience with interacting with the IRS?
[RECORD NUMBER 1–9]
Extremely negative 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Extremely positive 9 |
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F3. Was the IRS able to resolve your company’s issue or answer its question?
1. Yes
2. No
[ASK IF F3=1]
F4. Was your company’s issue resolved or question answered by the IRS in…?
…a single attempt or contact
…multiple attempts or contacts
Not sure / don’t remember
F5. What, if any, other sources did you look to for information on this issue or question? Select all that apply.
Did not consult any other sources
IRS website (IRS.gov)
Other website (not IRS.gov)
Tax professional
Tax software
Tax preparation manual or other guide
Friend, colleague or family member
Library
Other
G. Non-compliance Risks / Behaviors
Not asked for Business version.
H. ATTITUDINAL BATTERY: IRS AND TAXES
INTRODUCTION: The next several questions are about your general experiences and perceptions about the IRS and taxes.
H1. To what extent do you agree or disagree with the following statements about the IRS and taxes?
Even if you have not interacted with the IRS, please rate the statements below based on your perceptions.
[PROGRAMMER: RANDOMIZE] |
Completely disagree 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Completely agree 9 |
C. The IRS makes everything more difficult than it needs to be. |
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D. It takes more time than it should to deal with the IRS. |
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F. If you contact the IRS for any reason, it raises a flag in their system and they watch you more closely. |
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G. The IRS is a trustworthy organization. |
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M. Even if you think you’ve resolved a problem with the IRS, it keeps coming back. |
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P. The IRS doesn’t create the policies they are asked to enforce. |
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[NOTE: ITEMS A, B, E, H-L, N, O ARE NOT INCLUDED IN THE BUSINESS VERSION]
I. PSYCHOGRAPHICS / ATTITUDES
Not asked for Business version.
J. ADDITIONAL MEDIATORS
J1. What is your overall outlook on the current economy in the United States of America?
[RECORD NUMBER 1–9]
Extremely negative (the US economy is bad and will continue to get worse) 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Extremely positive (the US economy is strong and will continue to improve) 9 |
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J2. How would you assess your company’s financial security? (In other words, to what extent do you worry about making ends meet financially?)
[RECORD NUMBER 1–9]
Not at all secure - I do not feel my company is financially “safe” at all 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Very secure – I feel my company is very “safe” financially 9 |
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K. DEMOGRAPHICS
[NOTE: SECTION K BETWEEN W&I AND BUSINESS ARE COMPLETELY DIFFERENT]
Finally, we have a few last questions to help us further classify your company.
K1. Is your company public (publicly traded) or privately held?
1. Public
2. Private
3. Tax Exempt
[ASK IF S18>1 (have more than one employee)]
K2. What percent of your company’s employees are full-time, part-time, contract, or seasonal?
Type of employee |
Percent of total employees |
A. Full-time employees |
[ENTER NUMBER 0-100]% |
B. Part-time employees |
[ENTER NUMBER 0-100]% |
C. Contract employees |
[ENTER NUMBER 0-100]% |
D. Seasonal employees |
[ENTER NUMBER 0-100]% |
[ASK IF S20=1 (have employees outside US)]
K3. What percent of your company’s employees are outside the US?
Type of employee |
Percent outside the US |
A. Full-time employees |
[ENTER NUMBER 0-100]% |
B. Part-time employees |
[ENTER NUMBER 0-100]% |
C. Contract employees |
[ENTER NUMBER 0-100]% |
D. Seasonal employees |
[ENTER NUMBER 0-100]% |
[IF TAX EXEMPT BUSINESS (S6=2 AND S14A=3) SKIP K4]
K4. What types of customers does your company serve? Select all that apply.
Other businesses
Government
Consumers
Other [SPECIFY]
K5. Where are your customers located?
US only
Outside US only
Both in the US and outside the US
K6. How much variability is there in your company’s revenue? In other words, is your revenue the same (or nearly so) every month, or does it fluctuate due to season, business climate, etc.?
[RECORD NUMBER 1–9]
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No variability in revenue at all 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
Extremely variable 9 |
A. Variability from month-to-month? |
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B. Variability from year-to-year? |
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K7. What approach to accounting does your company use?
Cash
Accrual
Other
Not sure
K8. Which of the following conditions apply to your company that may impact your tax status? Select all that apply.
Have inventory
Have equipment / depreciable assets
Have investment income / dividends
Have income from rental property
Have debts
Qualify for tax incentives or credits (e.g., energy efficiency, “green” practices, social or economic development, etc.)
Subject to tax penalties (e.g., reforestation, environmental clean-up, etc.)
Make charitable donations
Make political contributions
Give grants or scholarships
Receive grants or scholarships
Provide financing to customers
Employ volunteers
Liquidate, terminate, dissolve, or discontinue location or operations
Acquire location or additional company
Bankruptcy
Sell, exchange, or dispose of more than 25% of assets
Own property / physical space
Incur fundraising fees and/or expenses
Collect membership dues
Maintain collections of works of art, etc.
Operate a school or hospital
Own a subsidiary company
Have a pension or profit-sharing plan for employees
Collect royalties
Invest in research and development
None of the above [EXCLUSIVE]
That is all the questions we have for you today – thank you for your participation!
| File Type | application/vnd.openxmlformats-officedocument.wordprocessingml.document |
| File Title | Forrester IRS Taxpayer Segmentation Research |
| Author | Lisa |
| File Modified | 0000-00-00 |
| File Created | 2021-02-03 |