2018 Life Events Alert Analysis

ATTACHMENT B: Participant Screener

WISS Life Events Alert Analysis Participant Screener

Recruiting Goals

• Secure 35-40 participants for 60-minute interviews (30 scheduled as regular and the rest as back-ups).

Recruiting criteria (from supplied recruitment pool)

• Participant must be person most familiar with the preparation and filing of their federal tax returns.

• Person must have had a specific life event in either 2016 or 2017¹.

• Person must have filed a federal tax return for the year of the life event and for the prior year (If life event occurred in 2016, must have filed a tax return for 2015 and 2016. If life event occurred in 2017, must have filed for 2016 and 2017).

• At least 18 years of age

• Recruit for 60-minute interview session

Interview Specifications

• Pacific Consulting Group will recruit participants for 60-minute interview sessions

• Pacific Consulting Group will schedule 30 interview sessions for WISS researchers between the dates of 11/29/2018 and end on 12/7/2018.

Participant Screener for Life Events Interview Sessions

INTRODUCTION

Hello, my name is _______ and I am calling on behalf of Pacific Consulting Group. We are conducting a paid study in coordination with the Internal Revenue Service (IRS) to gather feedback and opinions on IRS programs designed to assist taxpayers with life events.

The study will consist of 60-minute interview sessions to help the IRS. The interview will be conducted by an IRS researcher through the phone. If you are eligible and decide to participate, you will receive a $100 honorarium. The interview discussion will be strictly for research, and all of your comments will be held private to the extent covered by law. Your participation in this interview is voluntary and there are no penalties if you choose not to participate. Would you be interested in participating?

( ) Yes – Continue

( ) No – Terminate: Thank you for your time. Have a good [day/evening].

[If YES above] I’d now like to ask a few questions to see if you meet the criteria for the interview.

Screening Questions

1. Are you the person most familiar with your tax returns?

( ) Yes - Continue

( ) No - Is the person who is most familiar with the preparation of this tax returns available to speak to me?

(Yes) – May I please speak to them to explain this study and see if they are eligible and interested in participating?

(Yes) – If speaking to a new individual, go through INTRODUCTION script again and re-start screening questions.

(No) – Terminate: Thank you for your time. Have a good [day/evening].

(No) – Terminate: Thank you for your time. Have a good [day/evening].

If person says they are speaking to new individual, go through INTRODUCTION script again and re-start screening questions.

2. In years 2016 or 2017, did you experience one of the following life events?

( ) Got divorced – Continue

( ) Had a child that turned 17 who you claimed on your tax return during the prior tax year – Continue

( ) Had a child under 17 that stopped living with you at least half the year who you claimed on your tax return during the prior tax year (Note to Recruiter: Explain this means the child did not live with them at least half time in 2016 or 2017 BUT did live with them at least half time and they claimed them on their tax return in the prior year)?– Continue

( ) Got married – Terminate: Thank you for your time, but unfortunately you do not qualify for this interview. Had a good [day/evening].

( ) Had a baby – Terminate: Thank you for your time, but unfortunately you do not qualify for this interview. Have a good [day/evening].

( ) Bought or sold a home – Terminate: Thank you for your time, but unfortunately you do not qualify for this interview. Have a good [day/evening].

( ) Changed jobs – Terminate: Thank you for your time, but unfortunately you do not qualify for this interview. Have a good [day/evening].

( ) Did not experience any of the life events – Terminate: Thank you for your time, but unfortunately you do not qualify for this interview. Have a good [day/evening].

3. In which year did you experience the life event?

( ) 2016 – Continue to Question 4a

( ) 2017 – Continue to Question 4b

4a. Did you file a federal tax return in 2016 for wages earned in 2015 and return in 2017 for wages earned in 2016? (Note to recruiter: Explain a taxpayer files a tax return for any tax year in the following year. For example, a taxpayer would file their 2015 tax return by April 2016).

( ) Yes – Continue to Question 5a

( ) No – Terminate: Thank you for your time, but unfortunately you do not qualify for this interview. Have a good [day/evening].

4b. Did you file a federal tax return in 2017 for wages earned in 2016 and return in 2018 for wages earned in 2017? (Note to recruiter: Explain a taxpayer files a tax return for any tax year in the following year. For example, a taxpayer would file their 2015 tax return by April 2016).

( ) Yes – Continue to Question 5b

( ) No – Terminate: Thank you for your time, but unfortunately you do not qualify for this interview. Have a good [day/evening].

Note to recruiters: Questions 5 through 12 will be used to obtain a mix of participants that are representative of the population of taxpayers with life events. Recruiter should use demographic profile of life event taxpayers provided by IRS as well as list of participants already recruited when determining whether participant meets unofficial demographic quota criteria.

Questions 5 and 6 will be used to determine if a taxpayer owed a balance due for the first time in the year they had the life event.

5a. When filing your taxes in 2016 for wages earned in 2015, did you owe additional money or did you receive a refund?

( ) Received a refund– Continue to Question 6a

( ) Owed money when filing taxes (balance due) – Continue to Question 6a

( ) Even balance (didn’t owe or receive a refund) – Continue to Question 6a

5b. When filing your taxes in 2017 for wages earned in 2016, did you owe additional money or did you receive a refund?

( ) Received a refund– Continue to Question 6b

( ) Owed money when filing taxes (balance due) – Continue to Question 6b

( ) Even balance (didn’t owe or receive a refund) – Continue to Question 6b

6a. When filing your taxes in 2017 for wages earned in 2016, did you owe additional money or did you receive a refund?

( ) Received a refund– Review to ensure TP meets quota

( ) Owed money when filing taxes (balance due) – Review to ensure TP meets quota

( ) Even balance (didn’t owe or receive a refund) – Review to ensure TP meets quota

6b. When filing your taxes in 2018 for wages earned in 2017, did you owe additional money or did you receive a refund?

( ) Received a refund– Review to ensure TP meets quota

( ) Owed money when filing taxes (balance due) – Review to ensure TP meets quota

( ) Even balance (didn’t owe or receive a refund) – Review to ensure TP meets quota

Note to recruiters: Use the chart below to determine which group taxpayer fell into: taxpayers who had a first-time balance due during their life event year or taxpayers who did not have a first -time balance due during their life event year.

First-Time Balance Due Chart

Taxpayer response for Question 5a	Taxpayer response for Question 5b	Taxpayer response for Question 6a	Taxpayer response for Question 6b	Group
Received a refund	Owed money when filing taxes	Not applicable	Not applicable	First-time balance due
Even balance	Owed money when filing taxes	Not applicable	Not applicable	First-time balance due
Not applicable	Not applicable	Received a refund	Owed money when filing taxes	First-time balance due
Not applicable	Not applicable	Even balance	Owed money when filing taxes	First-time balance due
Received a refund	Received a refund	Not applicable	Not applicable	No first-time balance due
Received a refund	Even balance	Not applicable	Not applicable	No first-time balance due
Even balance	Received a refund	Not applicable	Not applicable	No first-time balance due
Even balance	Even balance	Not applicable	Not applicable	No first-time balance due
Owed money when filing taxes	Received a refund	Not applicable	Not applicable	No first-time balance due
Owed money when filing taxes	Even balance	Not applicable	Not applicable	No first-time balance due
Owed money when filing taxes	Owed money when filing taxes	Not applicable	Not applicable	No first-time balance due
Not applicable	Not applicable	Received a refund	Received a refund	No first-time balance due
Not applicable	Not applicable	Received a refund	Even balance	No first-time balance due
Not applicable	Not applicable	Even balance	Received a refund	No first-time balance due
Not applicable	Not applicable	Even balance	Even balance	No first-time balance due
Not applicable	Not applicable	Owed money when filing taxes	Received a refund	No first-time balance due
Not applicable	Not applicable	Owed money when filing taxes	Even balance	No first-time balance due
Not applicable	Not applicable	Owed money when filing taxes	Owed money when filing taxes	No first-time balance due

7a. What was your Tax Preparation Method for 2016? (Continue to Question 9 for all answers)

( ) Self prepared paper

( ) Self prepared with software (online or shelf computer program)

( ) Paid Preparer

7b. What was your Tax Preparation Method for 2017? (Continue to Question 9 for all answers)

( ) Self prepared paper

( ) Self prepared with software (online or shelf computer program)

( ) Paid Preparer

8. What is the total annual income of your household? (Read list)

( ) Less than $15,000

( ) $15,000 but less than $25,000

( ) $25,000 but less than $50,000

( ) $50,000 or more

9. To which age group do you belong? (Read list)

( ) under 18- Terminate: Thank you for your time. Have a good [day/evening].

( ) 18-30

( ) 31-55

( ) 56+

10. Gender? (Note to recruiter: Do not ask. Fill in using Name on record and their voice tone during the call. If not clear, leave blank.)

( ) Female

( ) Male

11. Please confirm the city and state you live in (Note to recruiter: If the city and state is not the location already on file for the taxpayer, record the new city and state).

12. Do you have the ability obtain your tax records for reference during the interview? (Note to recruiter: Prioritize recruiting based on taxpayers who answer ‘Yes’ to this question.)

( ) Yes

( ) No

INVITATION

Thank you for answering our questions. Based on your responses, you qualify for the interview session. We would like to invite you to take part in this study. There will be two options to participate an interview; one will take place on [date] at (time)and another will take place on [date]at (time), both during business hours. You will receive a $100 honorarium after the session as a token of our appreciation for your participation.

13. Are you willing and able to participate the interview session on either of the date and times mentioned above?

( ) Yes – Continue

( ) No – Terminate: Thank you for your time. Have a good [day/evening].

14. Which date and time are you available to participate?

Pacific Consulting Group will consult with IRS throughout recruitment process to schedule taxpayers during available time slots until quota is met for interview sessions.

Notate taxpayers agreed upon interview session time and date.

I’m glad that you will be able to join us! At this point I need to collect contact information from you so we can remind you of your appointment and to distribute the $100 stipend to you after your interview participation. IRS researchers will not be provided with this information.

(Note: This information is required only as a part of this study. Your information is kept strictly private to the extent allowed by law. Your phone number is required only for a reminder call that will be made prior to the start of the research study).

• First name:

• Last name:

• Email:

• Daytime phone:

• Evening phone:

• Mailing Address:

• City:

• State:

• Zip Code:

Thank you. We are inviting only a few people, so if for some reason you are unable to participate, it is very important that you notify us as soon as possible so we can find someone else to take your place. Please call or email [insert contact and phone, email] if this should happen.

IRS researchers will conduct the interview sessions themselves. Since we, Pacific Consulting Group, a research group contracted by the IRS, will not share identifying information, including your phone number, with the IRS, we will provide a toll-free conference line for the interview session. On the day of the interview, at the time you have agreed upon, please call this number: xxx-xxx-xxxx. If you have a pen and paper available, I can repeat the number so you have it written down. We will also contact you prior to the interview date to remind you of your appointment.

We look forward to having you participate on [insert appropriate date].

We are required by law to report to you the OMB (Office of Management and Budget) Control Number for this public information request. That number is 1545-2274. In addition, if you have any comments about the time estimate associated with this study or suggestions on making this process simpler, you may write to the IRS. Would you like the address?

[If yes]

Special Services Section

1111 Constitution Avenue, NW,

SE:W:CAR:MP:T:M:S - Room 6129

Washington DC 20224

Thank you for your time. We will be in touch again the day before the session to confirm your attendance.

TERMINATE TEXT

Thank you very much for your time, and thank you for answering our questions. Unfortunately, based on the requirements, we are not able to extend you an invitation. Perhaps we can include you in a future research session. Have a good [day/evening].

1 Question #2 on page 2 of the screener guide outlines the specific life events that qualify a taxpayer for the study.