Information Related to the Scope and Complexity of the Federal
Tax System (06-APR-01, GAO-01-301R).
The National Commission on Restructuring the Internal Revenue
Service (IRS) recommended in 1997 that IRS simplify the tax law.
The Commission reported a connection between the complexity of
the Internal Revenue Code and the difficulty of administering it
and taxpayer frustration with the tax system. It reported that
such complexity can lead to inadvertent noncompliance, increase
costs to taxpayers, and complicate tax collection. The IRS
Restructuring and Reform Act of 1998 requires the Joint Committee
on Taxation to report to Congress on the overall state of the
federal tax system and on proposals to simplify it. This report
provides information to help the Joint Committee with its study.
Specifically, GAO provides information on (1) the scope and size
of the code, the number of Congressionally-mandated studies of
the tax system, and the amount of tax guidance and regulations
issued by IRS; (2) the number and scope of IRS forms, schedules,
publications, and worksheets; (3) the number of tax returns filed
and people claimed on these returns, by various characteristics
for selected years; and (4) the number of assistance provided to
taxpayers by IRS, return preparers, and computerized software for
selected years.
-------------------------Indexing Terms-------------------------
REPORTNUM: GAO-01-301R
ACCNO: A00910
TITLE: Information Related to the Scope and Complexity of the
Federal Tax System
DATE: 04/06/2001
SUBJECT: Tax administration systems
Statistical data
Tax law
******************************************************************
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GAO-01-301R
GAO- 01- 301R Information on Federal Tax System United States General
Accounting Office Washington, DC 20548
April 6, 2001 The Honorable William M. Thomas Chairman The Honorable Charles
E. Grassley Vice Chairman Joint Committee on Taxation Subject: Information
Related to the Scope and Complexity of the Federal Tax System The Internal
Revenue Service (IRS) Restructuring and Reform Act of 1998 requires the
Joint
Committee on Taxation (JCT) to report to Congress on the overall state of
the federal tax system and on proposals to simplify it. The requirement for
this study stems from a recommendation made in 1997 by the National
Commission on Restructuring the IRS. The Commission concluded that the tax
law should be simplified. The Commission reported a connection between the
complexity of the Internal Revenue Code (IRC) and the difficulty of
administering it and taxpayer frustration with the tax system. It reported
that such
complexity can lead to inadvertent noncompliance, increased costs to
taxpayers, and complicated tax collection.
In a June 29, 2000 letter, we were asked to help the staff of the JCT in its
study of the overall state of the federal tax system and proposals to
simplify it. As agreed with the JCT, we obtained information on 1. the scope
and size of the IRC, the number of congressionally- mandated studies of the
tax
system, and the amount of tax guidance and regulations issued by IRS; 2. the
number and scope of IRS forms, schedules, publications, and worksheets; 3.
the number of tax returns filed and people claimed on these returns, by
various
characteristics for selected years; 4. the amount of assistance provided to
taxpayers by IRS, return preparers, and
computerized software for selected years; 5. the number and types of errors
found by IRS when processing or auditing tax returns, by
various return characteristics for selected years; 6. the number and types
of taxpayer disputes with IRS in the form of appeals and litigation
in selected years; and finally, 7. statistics associated with specific tax
issues in the IRC.
These 7 areas relate to a list of 27 questions/ topics that JCT staff
provided us. During several subsequent meetings, JCT staff adjusted and
clarified some of the questions and asked that we provide the answers in
several installments by September 30, 2000, to help them draft the
Committee?s required report. We are issuing this letter to compile the
information we had provided and to make it available to other interested
parties. The questions, together with the relevant information that we
obtained, form the substance of this correspondence and are
included in the enclosures.
GAO- 01- 301R Information on Federal Tax System 2 To summarize:
The IRC had about 700 provisions that affected individuals and over 1,500
provisions that affected businesses. The IRC also had about 1.4 million
words as of May 2000. As of June 2000, the regulations implementing the IRC
included close to 20, 000 pages and about 8.6 million words. (See enclosure
I for more information.) For tax year 1999, the tax system included 649
forms, schedules, and separate
instructions; about 160 worksheets; and about 340 publications with guidance
on specific requirements of the tax system. The forms and schedules included
about 16,100 lines and the publications included about 13,400 pages. (See
enclosure II for more information.)
The number of individuals listed as filers of tax returns rose from about
152 million in 1990 to about 160 million in 1997. In the same period, the
number of people claimed on federal income tax returns rose from about 228
million to 241 million. (See enclosure III for more information.)
Taxpayers contacted IRS for assistance on about 117 million occasions in
1999, up from about 105 million contacts in 1996. Taxpayers also have been
relying more on tax return preparers and tax return software to help prepare
tax returns. (See enclosure IV for more information.)
In recent years, the most common errors IRS found when processing individual
income tax returns involved the Earned Income Tax Credit and taxpayer
identification numbers. Similarly, IRS found errors (after returns were
processed) during audits of the returns. For individuals, errors varied by
income levels- errors in determining gross income for lower income levels
and errors in passing through tax items to shareholders for higher income
levels. (See enclosure V for more information.)
IRS? recent data on the most frequent types of tax issues that taxpayers
appealed were limited to large corporations, with the most frequent issue
involving the deduction of business expenses. The IRS data on issues
litigated were limited to tax court cases involving individual taxpayers,
with the most frequent issue in 1999 dealing with penalties. (See enclosure
VI for more information.)
IRS had no data to answer a question about incentive stock options. IRS had
limited data on the ?top- heavy? requirements for pension plans, and we
developed some relevant information for a separate report. (See enclosure
VII for more information.) Our scope and objectives were limited to
answering the 27 questions posed by the Committee and did not include an
overall assessment of the tax system?s scope and complexity. While our
responses quantify certain aspects of the tax system, such as the number of
words and
sections in the IRC, they do not address all the factors that might
contribute to complexity or attempt to weigh the contributions of any
factors. In addition, better understanding the relationship of the data to
tax system complexity may often require additional analyses, including
adjusting trends for other factors such as growth in the population or in
the number of businesses. In addition, time did not permit us to verify the
accuracy of the databases used in our tabulations and analyses, although we
did attempt to obtain the best data
GAO- 01- 301R Information on Federal Tax System 3 available. 1 The
enclosures discuss our data limitations in more detail. In answering the 27
questions, we
interviewed officials from IRS, Department of the Treasury, Securities and
Exchange Commission, Library of Congress, and National Archives and Records
Administration;
reviewed our prior tax reports as well as reports and studies from IRS,
Treasury, and the National Commission on Restructuring the IRS;
reviewed and categorized the contents of the IRC and summarized other
written data provided by IRS, Treasury, and the House Ways and Means
Committee; and
analyzed computerized data extracted from IRS? Statistics of Income database
and electronic versions of the IRC and IRS regulations published by Tax
Analysts.
We did our work between June 2000 and October 2000 in accordance with
generally accepted government auditing standards. On March 29, 2001, the
Commissioner of IRS provided written comments on our draft correspondence
(see enclosure VIII) that suggested two specific changes related to taxpayer
assistance data. We changed the letter accordingly. We also received oral
comments from the Department of the Treasury. Treasury?s comments addressed
the clarity or accuracy of certain passages and suggested adding some
information to provide context. We made changes, where appropriate, based on
these comments.
As agreed with your office, unless you publicly announce its contents
earlier, we plan no further distribution of this correspondence until 30
days from the above date. At that time, we will send copies to the Honorable
Paul H. O?Neill, Secretary of the Treasury, the Honorable Charles O.
Rossotti, Commissioner of IRS, the Honorable Mitchell E. Daniels, Jr.,
Director, Office of Management and Budget, and interested congressional
committees. The letter is also available on GAO?s home page at http:// www.
gao. gov. If you have any questions about this correspondence, you may
contact Tom Short or me on (202) 512- 9110. Key contributors to this letter
are listed in enclosure IX.
Sincerely yours, Michael Brostek Director, Tax Issues
1 Also, we frequently relied on IRS? Statistics of Income (SOI) database as
noted in the enclosures. The SOI data in this report, except for data on
large corporations, are based on probability samples of taxpayer returns and
thus subject to some imprecision due to sampling variability.
Enclosure I GAO- 01- 301R Information on Federal Tax System 4
IRC, IRS Guidance and Regulations, and Studies of the Tax System Question 1:
How many provisions (sections) are in the current IRC, categorized by those
that apply to individuals, businesses, and other entities?
In order to categorize and count every IRC section, we agreed with the Joint
Committee on Taxation (JCT) to use three main categories: (1) individuals;
(2) businesses, including small businesses and self- employed individuals as
well as larger businesses; and (3) tax- exempt organizations, employee plans
and benefits, and government entities (see table I. 1). As agreed
with JCT staff, we separately counted those sections that apply to small
business and selfemployed taxpayers. Many of the small business and self-
employed sections were identified using computer- based research and are
subject to limitations, such as the reliability of the search terms used in
the research. As a consequence, table I. 1 may not encompass all of the
applicable provisions in those categories.
We placed a provision in more than one category when applicable. For
example, we counted IRC provisions related to estate and gift taxes under
our business category. We included those provisions in the business category
since they evince some business characteristics (e. g., small business
owners? transfer of their businesses to others would be affected by these
provisions). However, we also counted these provisions in our individual
category since these provisions also clearly apply to, and are of concern
to, individual taxpayers. Similarly, those provisions that
relate to individuals but that involve international tax issues were counted
in both our individual and business categories for the same reasons. We also
included those provisions related to certain types of investments in more
than one category. For example, we included some of the provisions related
to Regulated Investment Companies in both the individual and business
categories because their shareholders are often
individuals whose tax treatment would also be determined by those
provisions. Similarly, we included some of the provisions related to
corporations in both the individual and business categories because of the
tax treatment of the shareholders. As a result of our approach, a number of
provisions were included in both the individual and business categories.
Our categorization of the IRC was inherently judgmental and may not
necessarily conform to the judgment of others. Further, to our knowledge,
IRS has not categorized the IRC by its four operating divisions. Our
categorizations are not intended to suggest that a specific IRS division
will or should address matters arising under the categories we used for this
letter.
Table I. 1: Number of IRC Sections, by Category Category Number of sections
a Individuals 693
Businesses (including small business and self- employed) 1501 Small business
13 Self- employed 11 Tax- exempt, employee plans, government entities 445
Other b 53 a Certain IRC sections are associated with more than one category
b Includes IRC sections that did not seem to fall within any of the above
categories. Source: GAO analysis of the IRC.
Enclosure I GAO- 01- 301R Information on Federal Tax System 5
Question 2: What is the length of the IRC based on number of words? The IRC,
title 26, contained 1,395,028 words as of May 2000. For the purpose of this
count, a word is defined as any string of characters or digits separated
from others by a space. The count is based on an electronic version of the
IRC published by Tax Analysts. The count does not include notes and cross-
references added by the publisher.
Question 3: How many tax- related studies have been mandated by Congress of
the Department of the Treasury and IRS since 1986? List the studies.
The Department of the Treasury and IRS have not systematically tracked the
number of taxrelated studies mandated of them by Congress. To respond to
this question, Treasury officials reviewed their available records and found
87 tax- related studies that Treasury or IRS was required to deliver to
Congress from January 1, 1986, through March 21, 2001. The Department of the
Treasury listing of these studies is shown in figure I. 1. Treasury
officials emphasized that the list is a draft document.
Enclosure I GAO- 01- 301R Information on Federal Tax System 6
Figure I. 1: Draft Department of the Treasury List of Tax- Related Studies
Mandated Since 1986 Public Law #Topic Congressional Requirement
Study Citations and Recent Date Due Mandate Text
Related SOI Publications
PL 106- 170
Taxable REITs
Section 547, Ticket to Work and Work Incentives Improvement Act of
1999 SEC. 547. STUDY RELATING TO TAXABLE REIT SUBSIDIARIES.
The Secretary of the Treasury shall conduct a study to determine how many
taxable REIT subsidiaries are in existence and the aggregate amount of taxes
paid by such subsidiaries. The Secretary shall submit a report to the
Congress describing the results of such study.
PL 105- 277
Depreciation
Section 2022, Tax and Trade Relief Extension Act "Report to the Congress on
Depreciation Recovery of 1998 Periods and Methods" Dept. of Treasury, July
2000.
132pp. 03/ 31/ 2000 SEC. 2022 DEPRECIATION STUDY. The Secretary of the
Treasury (or the Secretary's delegate)--( 1) shall conduct a comprehensive
study of the recovery
periods and depreciation methods under section 168 of the Internal Revenue
Code of 1986, and (2) not later than March 31, 2000, shall submit the
results of such study, together with recommendations for determining such
periods and methods in a more rational manner, to the Committee on Ways and
Means of
the House of Representatives and the Committee on Finance of the Senate. PL
105- 219
Credit Union Taxation
Sec. 401 Credit Union Membership Access Act "Comparing Credit Unions with
Other Depository Institutions." United States Department of the Treasury,
January 2001. 66pp. http:// www. treas. gov/ press/ releases/ docs/ CUReg.
doc
08/ 07/ 1999 SEC. 401. STUDY AND REPORT ON DIFFERING REGULATORY TREATMENT.
(a) STUDY- The Secretary shall conduct a study of-
(1) the differences between credit unions and other federally insured
financial institutions, including regulatory differences with respect to
regulations enforced by the Office of Thrift Supervision, the Office of the
Comptroller of the Currency, the Federal Deposit Insurance Corporation, and
the Administration;
and (2) the potential effects of the application of Federal laws, including
Federal tax laws, on credit unions in the same manner as those laws are
applied to other
federally insured financial institutions. (b) REPORT- Not later than 1 year
after the date of enactment of this Act, the Secretary shall submit a report
to the Congress on the results of the study
Enclosure I GAO- 01- 301R Information on Federal Tax System 7
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 105- 219
Small Bank Taxation
Sec. 403 Credit Union Membership Access Act "Comparing Credit Unions with
Other Depository Institutions." United States Department of the Treasury,
January 2001. 66pp. http:// www. treas. gov/ press/ releases/ docs/ CUReg.
doc
08/ 07/ 1999 SEC. 403. TREASURY REPORT ON REDUCED TAXATION AND VIABILITY OF
SMALL BANKS. The Secretary shall, not later than 1 year after the date of
enactment of this Act, submit a report to the Congress containing-
(1) recommendations for such legislative and administrative action as the
Secretary deems appropriate, that would reduce and simplify the tax burden
for- (A) insured depository institutions having less than $1,000,000,000 in
assets; and
(B) banks having total assets of not less than $1,000,000,000 nor more than
$10,000,000, 000; and (2) any other recommendations that the Secretary deems
appropriate that would preserve the viability and growth of small banking
institutions in the United
States. PL 105- 206
Administration of penalties and interest
Sec. 3801, IRS. Restructuring and Reform Act "Report to The Congress on
Penalty and Interest Provisions of the Internal Revenue Code", Dept. of
Treasury, Office of Tax Policy, October 1999. 161pp. 07/ 22/ 1999 SEC. 3801.
ADMINISTRATION OF PENALTIES AND INTEREST.
The Joint Committee on Taxation and the Secretary of the Treasury shall each
conduct a separate study- (1) reviewing the administration and
implementation by the Internal Revenue Service of the interest and penalty
provisions of the Internal Revenue Code of
1986 (including the penalty reform provisions of the Omnibus Budget
Reconciliation Act of 1989); and (2) making any legislative and
administrative recommendations the Committee or the Secretary deems
appropriate to simplify penalty or interest administration
and reduce taxpayer burden. Such studies shall be submitted to the Committee
on Ways and Means of the House of Representatives and the Committee on
Finance of the Senate not later
than 1 year after the date of the enactment of this Act.
Enclosure I GAO- 01- 301R Information on Federal Tax System 8
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 105- 206
Confidentiality of tax return information
Sec. 3802, IRS. Restructuring & Reform Act "Report to the Congress on Scope
and Use of Taxpayer Confidentiality and Disclosure Provisions: Volume I
Study
of General Provisions." Office of Tax Policy, Department of the Treasury,
October 2000. 114pp.
http:// www. treas. gov/ taxpolicy/ library/ confide. pdf 01/ 22/ 2000 SEC.
3802. CONFIDENTIALITY OF TAX RETURN INFORMATION.
The Joint Committee on Taxation and the Secretary of the Treasury shall each
conduct a separate study of the scope and use of provisions regarding
taxpayer confidentiality, and shall report the findings of such study,
together with such recommendations as the Committee or the Secretary deems
appropriate, to the Congress not later than 18 months after the date of the
enactment of this Act. Such study shall examine- (1) the present protections
for taxpayer privacy;
(2) any need for third parties to use tax return information; (3) whether
greater levels of voluntary compliance may be achieved by allowing the
public to know who is legally required to file tax returns, but does not
file tax returns; (4) the interrelationship of the taxpayer confidentiality
provisions in the Internal Revenue Code of 1986 with such provisions in
other Federal law, including
section 552a of title 5, United States Code (commonly known as the `Freedom
of Information Act'); (5) the impact on taxpayer privacy of the sharing of
income tax return information for purposes of enforcement of State and local
tax laws other than income
tax laws, and including the impact on the taxpayer privacy intended to be
protected at the Federal, State, and local levels under Public Law 105- 35,
the Taxpayer Browsing Protection Act of 1997; and
(6) whether the public interest would be served by greater disclosure of
information relating to tax exempt organizations described in section 501 of
the Internal Revenue Code of 1986.
PL 105- 206
Electronic filing
Sec. 2001( d), IRS Restructuring & Reform Act 06/ 30/ 1999 SEC. 2001.
ELECTRONIC FILING OF TAX AND INFORMATION RETURNS. (d) ANNUAL REPORTS- Not
later than June 30 of each calendar year after 1998, the
Chairperson of the Internal Revenue Service Oversight Board, the Secretary
of the Treasury, and the Chairperson of the electronic commerce advisory
Every June group established under subsection (b)( 2) shall report to the
Committees on Ways and Means, Appropriations, Government Reform and
Oversight, and Small
Business of the House of Representatives and the Committees on Finance,
Appropriations, Governmental Affairs, and Small Business of the Senate on-
(1) the progress of the Internal Revenue Service in meeting the goal of
receiving electronically 80 percent of tax and information returns by 2007;
(2) the status of the plan required by subsection (b); (3) the legislative
changes necessary to assist the Internal Revenue Service in meeting such
goal; and
(4) the effects on small businesses and the self- employed of electronically
filing tax and information returns.
Enclosure I GAO- 01- 301R Information on Federal Tax System 9
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 105- 206
Due date for certain information reports
Sec. 2002( b)( 2), IRS Restructuring & Reform Act 06/ 30/ 1999 SEC. 2002.
DUE DATE FOR CERTAIN INFORMATION RETURNS. (b) STUDY RELATING TO TIME FOR
PROVIDING NOTICE TO RECIPIENTS
(1) IN GENERAL- The Secretary of the Treasury shall conduct a study
evaluating the effect of extending the deadline for providing statements to
persons with respect to whom information is required to be furnished under
subparts B and C of part III of subchapter A of chapter 61 of the Internal
Revenue Code
of 1986 (other than section 6051 of such Code) from January 31 to February
15 of the year in which the return to which the statement relates is
required to be filed.
(2) REPORT- Not later than June 30, 1999, the Secretary of the Treasury
shall submit a report on the study under paragraph (1) to the Committee on
Ways PL 105- 206
Noncompliance
Sec. 3803, IRS Restructuring & Reform Act 07/ 22/ 1999 SEC. 3803. STUDY OF
NONCOMPLIANCE WITH INTERNAL REVENUE LAWS BY TAXPAYERS.
Not later than 1 year after the date of the enactment of this Act, the
Secretary of the Treasury and the Commissioner of Internal Revenue shall
jointly conduct a study, in consultation with the Joint Committee on
Taxation, of the noncompliance with internal revenue laws by taxpayers
(including willful noncompliance
and noncompliance due to tax law complexity or other factors) and report the
findings of such study to Congress. PL 105- 206
Payments made for detection of
Sec. 3804, IRS Restructuring & Reform Act
underpayments and fraud
07/ 22/ 1999 SEC. 3804. STUDY OF PAYMENTS MADE FOR DETECTION OF
UNDERPAYMENTS AND FRAUD. Not later than 1 year after the date of the
enactment of this Act, the Secretary of the Treasury shall conduct a study
and report to Congress on the use of
section 7623 of the Internal Revenue Code of 1986 including- (1) an analysis
of the present use of such section and the results of such use; and
(2) any legislative or administrative recommendations regarding the
provisions of such section and its application. PL 105- 206
Return- free tax system
Sec. 2004( b), IRS Restructuring & Reform Act 06/ 30/ 2000 SEC. 2004.
RETURN- FREE TAX SYSTEM.
(a) IN GENERAL- The Secretary of the Treasury or the Secretary's delegate
shall develop procedures for the implementation of a return- free tax system
Every June under which appropriate individuals would be permitted to comply
with the Internal Revenue Code of 1986 without making the return required
under section
through 2007 6012 of such Code for taxable years beginning after 2007. (b)
REPORT- Not later than June 30 of each calendar year after 1999, the
Secretary shall report to the Committee on Ways and Means of the House of
Representatives and the Committee on Finance of the Senate on- (1) what
additional resources the Internal Revenue Service would need to implement
such a system;
(2) the changes to the Internal Revenue Code of 1986 that could enhance the
use of such a system; (3) the procedures developed pursuant to subsection
(a); and
(4) the number and classes of taxpayers that would be permitted to use the
procedures developed pursuant to subsection (a).
Enclosure I GAO- 01- 301R Information on Federal Tax System 10
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 105- 206
Tax Law Complexity Analysis
Sec. 4022, IRS Restructuring & Reform Act "Annual Report of the Commissioner
of the Internal Revenue Service on Tax Law Complexity." Department of
Treasury, Internal Revenue Service, June 5, 2000. 83pp. 03/ 01/ 2001 SEC.
4022. TAX LAW COMPLEXITY ANALYSIS.
(a) COMMISSIONER STUDY Annually, 3/ 1 (1) IN GENERAL- The Commissioner of
Internal Revenue shall conduct each year after 1998 an analysis of the
sources of complexity in administration of the
Federal tax laws. Such analysis may include an analysis of- (A) questions
frequently asked by taxpayers with respect to return filing;
(B) common errors made by taxpayers in filling out their returns; (C) areas
of law which frequently result in disagreements between taxpayers and the
Internal Revenue Service;
(D) major areas of law in which there is no (or incomplete) published
guidance or in which the law is uncertain; (E) areas in which revenue
officers make frequent errors interpreting or applying the law;
(F) the impact of recent legislation on complexity; and (G) forms supplied
by the Internal Revenue Service, including the time it takes for taxpayers
to complete and review forms, the number of taxpayers who
use each form, and how recent legislation has affected the time it takes to
complete and review forms. (2) REPORT- The Commissioner shall not later than
March 1 of each year report the results of the analysis conducted under
paragraph (1) for the preceding
year to the Committee on Ways and Means of the House of Representatives and
the Committee on Finance of the Senate. The report shall include any
recommendations-
(A) for reducing the complexity of the administration of Federal tax laws;
and (B) for repeal or modification of any provision the Commissioner
believes adds undue and unnecessary complexity to the administration of the
Federal tax
laws. PL 105- 206
Access to Account Information
Sec. 2005( b), IRS Restructuring & Reform Act 12/ 31/ 2003 SEC. 2005. ACCESS
TO ACCOUNT INFORMATION.
(a) IN GENERAL- Not later than December 31, 2006, the Secretary of the
Treasury or the Secretary's delegate shall develop procedures under which a
taxpayer filing returns electronically (and their designees under section
6103( c) of the Internal Revenue Code of 1986) would be able to review the
taxpayer's account electronically, but only if all necessary safeguards to
ensure the privacy of such account information are in place. (b) REPORT- Not
later than December 31, 2003, the Secretary of the Treasury shall report on
the progress the Secretary is making on the development of
procedures under subsection (a) to the Committee on Ways and Means of the
House of Representatives and the Committee on Finance of the Senate. PL 105-
061
EITC Compliance Initiative
Treasury and General Governments Appropriation "IRS Tracking Earned Income
Tax Credit Appropriation" - Act for FY 1998 Department of the Treasury,
Internal Revenue Service,
Quarterly reports beginning in FY 1998 (typically 12 pages). http:// www.
fin. irs. gov/ revanal/ eitc_ menu. htm
IRS reports quarterly to the Appropriations committee regarding the level of
expenditures under the EITC compliance initiative and the effects on
compliance. Quarterly
Enclosure I GAO- 01- 301R Information on Federal Tax System 11
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 105- 034
Study of feasibility of moving collection
Sec. 909, Taxpayer Relief Act of 1997 "Report to the Congress on Options for
Moving the
point for distilled spirits excise tax
Collection Point for the Distilled Spirits Excise Tax." Department of the
Treasury, March 1998. 34pp.
03/ 31/ 1998 SEC. 909. STUDY OF FEASIBILITY OF MOVING COLLECTION POINT FOR
DISTILLED SPIRITS EXCISE TAX. (a) IN GENERAL- The Secretary of the Treasury
or his delegate shall conduct a study of options for changing the event on
which the tax imposed by section
5001 of the Internal Revenue Code of 1986 is determined. One such option
which shall be studied is determining such tax on removal from registered
wholesale warehouses. In studying each such option, such Secretary shall
focus on administrative issues including-
(1) tax compliance, (2) the number of taxpayers required to pay the tax,
(3) the types of financial responsibility requirements that might be
required, and (4) special requirements regarding segregation of non- tax-
paid distilled spirits from other products.
Such study shall review the effects of each such option on the Department of
the Treasury (including staffing and other demands on budgetary resources)
and the change in the period between the time such tax is currently paid and
the time such tax would be paid under each such option.
(b) REPORT- The report of such study shall be submitted to the Committee on
Finance of the Senate and the Committee on Ways and Means of the House of
Representatives not later than March 31, 1998.
PL 105- 034
Expanded SSA record for tax
Sec. 1090, Taxpayer Relief Act of 1997
enforcement
SEC. 1090. EXPANDED SSA RECORDS FOR TAX ENFORCEMENT. (a) EXPANSION OF
COORDINATED ENFORCEMENT EFFORTS OF IRS AND HHS OFFICE OF CHILD SUPPORT
ENFORCEMENT
(1) STATE REPORTING OF SSN OF CHILD- Section 454A( e)( 4)( D) of the Social
Security Act (42 U. S. C. 654a( e)( 4)( D)) is amended by striking `the
birth date of any child' and inserting `the birth date and, beginning not
later than October 1, 1999, the social security number, of any child'.
(2) FEDERAL CASE REGISTRY OF CHILD SUPPORT ORDERS- Section 453( h) of such
Act (42 U. S. C. 653( h)) is amended- (A) in paragraph (2), by adding at the
end the following: `Beginning not later than October 1, 1999, the
information referred to in paragraph (1) shall include
the names and social security numbers of the children of such individuals.
'; and (B) by adding at the end the following:
`( 3) ADMINISTRATION OF FEDERAL TAX LAWS- The Secretary of the Treasury
shall have access to the information described in paragraph (2) for the
purpose of administering those sections of the Internal Revenue Code of 1986
which grant tax benefits based on support or residence of children. '.
(3) COORDINATION BETWEEN SECRETARIES- The Secretary of the Treasury and the
Secretary of Health and Human Services shall consult regarding the
implementation issues resulting from the amendments made by this subsection,
including interim deadlines for States that may be able before October 1,
1999, to provide the data required by such amendments. The Secretaries shall
report to Congress on the results of such consultation. (4) EFFECTIVE DATE-
The amendments made by this subsection shall take effect on October 1, 1998.
Enclosure I GAO- 01- 301R Information on Federal Tax System 12
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 105- 034
Registration of confidential corporate
Conference Report on HR 2014, Taxpayer Relief "The White Paper: The Problem
of Corporate Tax Shelters:
tax shelters and substantial
Act of 1997, page H6548 Discussion, Analysis, and Legislative Proposals."
understatement penalty
Department of the Treasury, July 1999. 167pp. 02/ 28/ 1998 The House bill
also directs the Treasury Department, in consultation with the Department of
Justice, to issue a report to the tax- writing committees on the
following tax shelter issues: (1) a description of enforcement efforts under
section 7408 of the Code (relating to actions to enjoin promoters of abusive
tax shelters) with respect to corporate tax shelters and the lawyers,
accountants, and others who provide opinions (whether or not directly
addressed to the
taxpayer) regarding aspects of corporate tax shelters; (2) an evaluation of
whether the penalties regarding corporate tax shelters are generally
sufficient; and (3) an evaluation of whether confidential tax shelter
registration should be extended to transactions where the investor (or
potential investor) is not a
corporation. The report is due one year after the date of enactment. PL 104-
191
Income Tax Compliance by U. S. Citizens
Sec. 513, Health Insurance Portability Act "Income Tax Compliance by U. S.
Citizens and U. S. Lawful
and U. S. Lawful Permanent Residents
Permanent Residents Residing Outside the United States
Residing Outside the United States and
and Related Issues", Department of the Treasury, Office
Related Issues
of Tax Policy, May 1998. 47pp. 11/ 21/ 1996 SEC. 513. REPORT ON TAX
COMPLIANCE BY UNITED STATES CITIZENS AND RESIDENTS LIVING ABROAD.
Not later than 90 days after the date of the enactment of this Act, the
Secretary of the Treasury shall prepare and submit to the Committee on Ways
and Means of the House of Representatives and the Committee on Finance of
the Senate a report-
(1) describing the compliance with subtitle A of the Internal Revenue Code
of 1986 by citizens and lawful permanent residents of the United States
(within the meaning of section 7701( b)( 6) of such Code) residing outside
the United States, and
(2) recommending measures to improve such compliance (including improved
coordination between executive branch agencies). PL 104- 191
Medical Savings Accounts
Sec. 301, Health Insurance Portability and Accountability Act of 1996 (PL.
104- 191)
SEC. 301. MEDICAL SAVINGS ACCOUNTS. (k) MONITORING OF PARTICIPATION IN
MEDICAL SAVINGS ACCOUNTS- The Secretary of the Treasury or his delegate
shall- (1) during 1997, 1998, 1999, and 2000, regularly evaluate the number
of individuals who are maintaining medical savings accounts and the
reduction in
revenues to the United States by reason of such accounts, and (2) provide
such reports of such evaluations to Congress as such Secretary determines
appropriate.
PL 104- 188
Alternative Collection of Motorboat
Conference Report on Small Business Job "Report to The Congress on The
Taxation of Diesel Fuel
Diesel Fuel Tax
Protection Act (PL. 104- 188) page H9622 Used in Noncommercial Motorboats",
Department of the Treasury, June 1997. 13pp.
04/ 01/ 1997 In addition, the Senate Finance Committee requested that the
Treasury Department study possible alternatives to the current collection
regime for motoboat diesel fuel that will provide comparable compliance with
the law, and report to the House Committee on Ways and Means and the Senate
Committee on
Finance no later than April 1, 1997.
Enclosure I GAO- 01- 301R Information on Federal Tax System 13
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 104- 188
Adoption Tax Benefit
Small Business Job Protection Act (PL. 104- 188) "Report to Congress on Tax
Benefits for Adoption." Department of the Treasury, October 2000. 69pp.
http:// www. treas. gov/ taxpolicy/ library/ adoption. pdf 01/ 01/ 2000
`SEC. 137. ADOPTION ASSISTANCE PROGRAMS.
(d) STUDY AND REPORT- The Secretary of the Treasury shall study the effect
on adoptions of the tax credit and gross income exclusion established by the
amendments made by this section and shall submit a report regarding the
study to the Committee on Finance of the Senate and the Committee on Ways
and
Means of the House of Representatives not later than January 1, 2000 PL 104-
168
Interest on Tax Overpayments and
Sec. 1208, The Taxpayer Bill of Rights "Report to the Congress on Netting of
Interest on Tax
Underpayments
Overpayments and Underpayments." Department of the Treasury, April 1997.
44pp.
Secretary of the Treasury shall submit a report to the Committee on Ways and
Means of the House of Representatives and the Committee on Finance of the
Senate, a study of (1) the legal and policy issues related to the netting of
interest on federal tax overpayments and underpayments; and (2) the Internal
Revenue Service?s adminstrative practices in that regard. PL 104- 168
Joint Return Related Issues, Innocent
Sec. 401 Taxpayer Bill of Rights 2 "Report tot he Congress on Joint
Liability and Innocent
Spouse
Spouse Issues." Department of the Treasury, February 1998. 58pp.
01/ 30/ 1997 TITLE IV-- JOINT RETURNS SEC. 401. STUDIES OF JOINT RETURN-
RELATED ISSUES.
The Secretary of the Treasury or his delegate and the Comptroller General of
the United States shall each conduct separate studies of- (1) the effects of
changing the liability for tax on a joint return from being joint and
several to being proportionate to the tax attributable to each spouse,
(2) the effects of providing that, if a divorce decree allocates liability
for tax on a joint return filed before the divorce, the Secretary may
collect such liability only in accordance with the decree,
(3) whether those provisions of the Internal Revenue Code of 1986 intended
to provide relief to innocent spouses provide meaningful relief in all cases
where such relief is appropriate, and
(4) the effect of providing that community income (as defined in section 66(
d) of such Code) which, in accordance with the rules contained in section
879( a) of such Code, would be treated as the income of one spouse is exempt
from a levy for failure to pay any tax imposed by subtitle A by the other
spouse for a
taxable year ending before their marriage. The reports of such studies shall
be submitted to the Committee on Ways and Means of the House of
Representatives and the Committee on Finance of the
Senate within 6 months after the date of the enactment of this Act. PL 103-
066
Feasibility of IRS Collecting Repayments
Conference Report on the Omnibus Budget "Study of the Feasibility of the IRS
Collecting Repayments
of Federal Student Loans
Reconciliation Act of 1993 of Federal Student Loans." Department of the
Treasury, Department of Education, June 1995. 14pp.
The Treasury Department, in consultation with the Department of Education,
to conduct a study of the feasibility of implementing a system for the
repayment of Federal student loans through wage withholding or other means
involving the IRS.
Enclosure I GAO- 01- 301R Information on Federal Tax System 14
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
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Mandate Text Related SOI Publications
PL 103- 066
Excess Passive Assets Rules and the
Conference Report to the Omnibus Budget "Report to the Congress on Adjusting
the Excess Passive
Passive Foreign Investment Company
Reconciliation Act of 1993 Assets Rules and the Passive Foreign Investment
Rules to Account for Marketing
Company Rules to Account for Marketing Intangibles." Department of the
Treasury, November 1994. 23pp.
Department of Treasury to study whether the excess passive assets rules for
the current taxation of certain earning of controlled foreign corporations
and the passive foreign investment company rules should be amended to
account for intangivle assets created by marketing expenditures, in a manner
similar to
that used to account for assets created by research or experimental
expenditures. PL 103- 066
Effects of Notification of EITC advance
Conference Report on HR 2264, Omnibus Budget "Advance Earned Income Tax
Credit: 1994 and 1997"
payment option
Reconciliation Act of 1993 page H5928 Department of the Treasury, Internal
Revenue Service, October 1999. 24 pp.
H5928 C. Expansion and Simplification of Earned Income Tax Credit (sec.
14131 of the House bill, sec. 8131 of the Senate amendment, sec. 13131 of
the Conference agreement, and secs. 32, 162, 213, and 3507 of the Code)
The Internal Revenue Service (IRS) is required to provide notice to
taxpayers with qualifying children who receive a refund on account of the
EITC that the credit may be available on an advance payment basis. To
prevent taxpayers from incurring an unexpectedly large tax liability due to
receipt of the EITC on an
advance payment basis, the amount of advance payment allowable in a taxable
year is limited to 60 percent of the maximum credit available to a taxpayer
with one qualifying child. After providing these notices to taxpayers for
two taxable years, the Secretary of the Treasury is directed to study the
effect of
the notice program on utilization of the advance payment mechanism. Based on
the results of this study, the Secretary may recommend modifications to the
notice program to the Committee on Ways and Means and the Committee on
Finance.
PL 103- 066
Section 212 Expenses and the
Conference Report on the Omnibus Budget "Report to the Congress on Section
212 Expenses and
Alternative Minimum Tax
Reconciliation Act of 1993, Section 13113 The Alternative Minimum Tax."
Department of the Treasury, December 1994. 15pp.
03/ 01/ 1994 Department of the Treasury should study whether the present-
law treatment of section 212 expenses under the alternative minimum tax
(AMT) createsa disincentive for "the long- term investments that Congress
has intended to foster through the capital gains exclusion."
PL 103- 066
Vaccine Injury Compensation Program
Conference Report on Omnibus Budget "National Vaccine Injury Compensation
Program: Reconciliation Act of 1993 Financing the Post- 1988 Program and
Other Issues."
Department of the Treasury, August 1994. 26pp. 08/ 10/ 1994 The Secretary of
the Treasury, in consultation with the Secretary of Health and Human
Services, shall conduct a study of the Vaccine Injury Compensation
Trust Fund and several related matters.
Enclosure I GAO- 01- 301R Information on Federal Tax System 15
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
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Mandate Text Related SOI Publications
PL 103- 066
Investments in U. S. Non- Corporate
Conference Report on HR 2264, Omnibus Budget
Obligations
Reconciliation Act of 1993 page H5958 12/ 31/ 1993 Study on investments in
U. S. property
The conferees understand that a controlled foreign corporation is not
treated as holding U. S. property under section 956 if it invests in an
obligation ofan unrelated U. S. corporation. A similar rule, however, is not
applicable to an investment in an obligation of an unrelated U. S. person
other than a corporation.
The conferees intend that the Treasury Department study the tax treatment of
investments by controlled foreign corporations in obligations of U. S.
persons other than corporations, and provide the House Committee on Ways and
Means and the Senate Committee on Finance with a report of such study by
December 31, 1993. The study should include the Treasury's views and
recommendations as to whether the rules of section 956 should be amended
insofar as they relate to the treatment of investments by controlled foreign
corporations in the obligations of unrelated U. S. persons other than
corporations, along
with a discussion of the merits and consequences of any such amendment. PL
103- 066
Treatment of Certain Financing and
Conference Report on HR 2264, Omnibus Budget
Credit Services Businesses
Reconciliation Act of 1993 page H5957 03/ 01/ 1994 Study on treatment of
certain financing and credit services businesses
The conference agreement provides that certain income derived in the conduct
of a banking or insurance business, or, in the case of U. S. shareholders of
a controlled foreign corporation, a securities business, may be excluded
from the definition of passive income for purposes of the PFIC rules and the
excess
passive assets rules. These rules, however, do not apply to income derived
in the conduct of financing and credit services businesses. The conferees
intend that the Treasury Department study the tax treatment of income
derived in the conduct of financing and credit services businesses, and
provide the
House Committee on Ways and Means and the Senate Committee on Finance with a
report of such study by March 1, 1994. The study should include the
Treasury's views and recommendations as to whether the PFIC rules and the
excess passive assets rules should be amended insofar as they relate to the
treatment of such income, along with a discussion of the merits and
consequences of any such amendment. In addition, the study should address
any special considerations that might pertain in this regard with respect to
a foreign corporation that is not a controlled foreign corporation, and
discuss the
extent to which appropriate anti- abuse rules would be sufficient to address
special concerns that might arise in this context. PL 103- 066
Advance Valuation Procedure
Omnibus Budget Reconciliation Act of 1993 08/ 01/ 1994 Develop an advance
valuation procedure whereby taxpayer could enter agreement with Secretary
regarding value of tangible personal property prior to
donation to charitable organization. PL 103- 066
Mergers and Acquisitions
Omnibus Budget Reconciliation Act of 1993 12/ 01/ 1995 Examine effect of
legislation on pricing of acquisitions and on the value of different types
of intangibles.
Enclosure I GAO- 01- 301R Information on Federal Tax System 16
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Mandate Text Related SOI Publications
PL 102- 240
Report on Non- highway Recreational
Sec. 8003 of the Highway Reauthorization Act of Note: No FY1996 report was
issued because the relevant
Fuel Taxes
1991 trust fund was repealed by Section 9011 of the Transportation Equity
Act for the 21st Century, PL
105- 178, prior to the report's release. "Report to the Congress on
Nonhighway Recreational Fuel
Taxes: Fiscal Years 1994 and 1995". Department of the Treasury, April 1997.
9pp.
"Report to the Congress on Nonhighway Recreational Fuel Taxes: Fiscal Years
1992 and 1993". Department of the
Treasury, June 1994. 8pp. SEC. 8003. NATIONAL RECREATIONAL TRAILS TRUST
FUND. (d) REPORT ON NONHIGHWAY RECREATIONAL FUEL TAXES- The Secretary of the
Treasury
shall, within a reasonable period after the close of each of fiscal years
1992 through 1996, submit a report to the Committee on Ways and Means of the
After close of FY, House of Representatives and the Committee on Finance of
the Senate specifying his estimate of the amount of non- highway
recreational fuel taxes (as
92- 96 defined in section 9503( c)( 6) of the Internal Revenue Code of 1986,
as added by this Act) received in the Treasury during such fiscal year. PL
101- 508
Tax Provisions of Micronesia Compact
Sec. 11831( b) Omnibus Budget Reconciliation Act Study completed December
1990. Citation unavailable.
of Free Association
of 1990 as it amends Sec. 407. The Compact of Free Association Act of 1985.
48 USC 1681 (PL
99- 239) 01/ 01/ 1991 Online summary states:
Title IV: Clarification of Certain Trade and Tax Provisions of the Compact -
Requires the Secretary of the Treasury to conduct a study on the effects of
the Compact's tax provisions and to report such results to specified
congressional committees.
PL 101- 508
Minimum Participation Rule
Sec. 11831( b) Omnibus Budget Reconciliation Act "Study of the Effect of the
Minimum Participation of 1990 as it amends Sec. 6056. The Technical
Requirements on Government Contractors." Department
and Misc. Revenue Act of 1988 (PL 100- 647) of the Treasury, March 1991.
13pp. 02/ 15/ 1991 Online summary states:
Directs the Secretary of the Treasury to study and report to specified
congressional committees on the application of specified participation
requirements to Government contractors who establish separate plans to meet
requirements that they provide certain employee retirement benefits.
Enclosure I GAO- 01- 301R Information on Federal Tax System 17
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Mandate Text Related SOI Publications
PL 101- 508
Treatment of Certain Technical
Sec. 11831( b) Omnibus Budget Reconciliation Act "Taxation of Technical
Service Personnel: Report on
Personnel
of 1990 as it amends Sec. 6072. The Technical Section 1706 of the Tax Reform
Act of 1986." Department and Misc. Revenue Act of 1988 (PL 100- 647) of the
Treasury, February 1991. 80pp.
02/ 15/ 1991 Online text unavailable. Letter accompanying report states:
Section 6072 of Public Law 100- 647, the Technical and Miscellaneous Revenue
Act of 1988, provides that the Secretary of the Treasury shall conduct a
study of the treatment provided by section 1706 of the Tax Reform Act of
1986.
PL 101- 508
Return Requirement Where Cash
Sec. 11318 Omnibus Budget Reconciliation Act "Operation of Section 6050I of
the Internal Revenue Code:
Received in Trade or Business
1990 A study conducted pursuant to section 11318 of the Omnibus Budget
Reconciliation Act of 1990." Department
of the Treasury, Internal Revenue Service, April 1991. 03/ 31/ 1991 TITLE
XI-- REVENUE PROVISIONS Subtitle C-- Other Revenue Increases Part II--
Compliance Provisions
SEC. 11318. RETURN REQUIREMENT WHERE CASH RECEIVED IN TRADE OR BUSINESS. (d)
STUDY- The Secretary of the Treasury or his delegate shall conduct a study
on the operation of section 6050I of the Internal Revenue Code of 1986.
Such study shall include an examination of- (1) the extent of compliance
with the provisions of such section,
(2) the effectiveness of the penalties in ensuring compliance with the
provisions of such section, (3) methods to increase compliance with the
provisions of such section and ways Form 8300 could be simplified, and
(4) appropriate methods to increase the usefulness and availability of
information submitted under the provisions of such section. Not later than
March 31, 1991, the Secretary shall submit to the Committee on Ways and
Means of the House of Representatives and the Committee on
Finance of the Senate a report on the study conducted under this subsection,
together with such recommendations as he may deem advisable. PL 101- 508
Depreciation of Business- Use Light
Sec. 11831( b) Omnibus Budget Reconciliation Act "Report to Congress on the
Depreciation of Business- Use
Trucks
of 1990 as it amends Sec. 7612( f). Omnibus Light Trucks." Department of the
Treasury, September Budget Reconciliation Act of 1989 (PL 101- 239) 1991.
37pp.
04/ 15/ 1991 SEC. 7612. OTHER MODIFICATIONS TO MINIMUM TAX. (f) STUDY OF
DEPRECIATION TREATMENT OF CERTAIN VEHICLES (1) IN GENERAL- The Secretary of
the Treasury or his delegate shall conduct a study on the proper class life
for cars and light trucks.
(2) REPORT- Not later than the day 1 year after the date of the enactment of
this Act, the Secretary shall submit a report to the Committee on Ways and
Means of the House of Representatives and the Committee on Finance of the
Senate on the report conducted under paragraph (1), together with such
recommendations as he may deem advisable.
Enclosure I GAO- 01- 301R Information on Federal Tax System 18
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 101- 508
Pensions Plans Full Funding Limitation
Sec. 11831( b) Omnibus Budget Reconciliation Act "Report to Congress on the
Effect of the Full Funding Limit of 1990 as it amends Sec. 9301( c)( 3),
Title IX, on Pension Benefit Security." Department of the Treasury,
Omnibus Budget Reconciliation Act of 1987 (PL May 1991. 96pp. 100- 203)
04/ 15/ 1991 Online summary states: Subtitle D: Pension Provisions - Part I:
Full- Funding Limitation - Amends the IRC and the Employee Retirement Income
Security Act of 1974 (ERISA) to revise
the definition of "full funding limitation" in connection with an employer's
deductible contributions to a qualified defined benefit plan. Directs the
Secretary of the Treasury, by August 15, 1988, to: (1) prescribe regulations
to implement these new full- funding limitation provisions; and (2)
study and report to specified congressional committees on the effect of the
change on benefit security under defined benefit pension plans. PL 101- 508
Depreciation of Business- Use
Sec. 11831( b) Omnibus Budget Reconciliation Act "Report to Congress on the
Depreciation of Business- Use
Passenger Cars
of 1990 as it amends Sec. 7612( f). Omnibus Passenger Cars." Department of
the Treasury, April 1991. Budget Reconciliation Act of 1989 (PL 101- 239)
37pp.
04/ 15/ 1991 SEC. 7612. OTHER MODIFICATIONS TO MINIMUM TAX. (f) STUDY OF
DEPRECIATION TREATMENT OF CERTAIN VEHICLES (1) IN GENERAL- The Secretary of
the Treasury or his delegate shall conduct a study on the proper class life
for cars and light trucks.
(2) REPORT- Not later than the day 1 year after the date of the enactment of
this Act, the Secretary shall submit a report to the Committee on Ways and
Means of the House of Representatives and the Committee on Finance of the
Senate on the report conducted under paragraph (1), together with such
recommendations as he may deem advisable. PL 101- 508
Source Rule on Sales of Personal
Sec. 11831( b) Omnibus Budget Reconciliation Act "Report to the Congress on
The Sales Source Rules."
Property
of 1990 as it amends Sec. 1211( d). Title XII. Tax Department of the
Treasury, January 1993. 33pp. Reform Act of 1986 (PL 99- 514)
01/ 01/ 1992 Online text unavailable. Letter accompanying report states:
Requires evaluation of title passage rules in light of lower rates. Treasury
isalsodirected to take into account the trade concerns of Congress.
PL 101- 508
Treatment of Certain Family Services
Sec. 11831( b) Omnibus Budget Reconciliation Act Congressional Letter
Response, January 1992.
Providers
of 1990 as it amends Sec. 6305 (e). The Technical and Misc. Revenue Act of
1988 (PL
100- 647) 01/ 01/ 1992 Online summary states:
Title VI: Other Substantive Revenue Provisions Subtitle M: Miscellaneous
Provisions Sets forth criteria to govern the employment status of dependent
care services providers for employment tax purposes. Directs the Secretary
of the
Treasury to report to specified congressional committees on the tax status
of day care providers paid under enumerated programs.
Enclosure I GAO- 01- 301R Information on Federal Tax System 19
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 101- 508
Spin- off of Defined Benefit Plan Assets
Sec. 11831( b) Omnibus Budget Reconciliation Act "Study on the Allocation of
Excess Pension Plan Assets in
to Bridge Banks
of 1990 as it amends Sec. 6067( b). The the Case of Bridge Banks."
Department of the Treasury, Technical and Misc. Revenue Act of 1988 (PL
January 1992. 9pp.
100- 647) 01/ 01/ 1992 Online summary states:
Subtitle C: Pensions and Employee Benefits Adds provisions to cover mergers
and consolidations of plans or transfers of plan assets in connection with
bridge banks. Directs the Secretary of the
Treasury to study and report to specified congressional committees on
appropriate methods of allocating assets under these new rules. PL 101- 508
Limiting Policyholder Dividend
Sec. 11831( b) Omnibus Budget Reconciliation Act "Report to the Congress on
Property and Casualty
Deduction for Mutual P& C Companies
of 1990 as it amends Sec. 1025. Title X. Tax Insurance Company Taxation."
Department of the Reform Act of 1986 (PL 99- 514) Treasury, April 1991.
45pp.
01/ 01/ 1992 Online summary states: Title X: Insurance Products and
Companies - Subtitle C: Property and Casualty Insurance Companies
Requires the Secretary to study the tax treatment of policyholder dividends
by mutual property and casualty insurance companies. Directs that such study
be submitted to specified congressional committees no later than January 1,
1989. Gives the Secretary the authority to require the furnishing of such
information as may be necessary to conduct the study. PL 101- 508
Deferred Compensation under Sec. 457
Sec. 11831( b) Omnibus Budget Reconciliation Act "Report to the Congress on
The Tax Treatment of of 1990 as it amends Sec. 6064 (d)( 4) The Deferred
Compensation Under Section 457." Department
Technical and Misc. Revenue Act of 1988 (PL of the Treasury, January 1992.
10pp. 100- 647)
01/ 01/ 1992 Online summary states: Subtitle C: Pensions and Employee
Benefits
Directs the Secretary of the Treasury to study and report to specified
congressional committees on tax treatment of deferred compensation paid by
State and local governments and tax- exempt organizations.
PL 101- 508
Reform of Subchapter C
Sec. 11831( b) Omnibus Budget Reconciliation Act "Report of the Department
of the Treasury on Integration of 1990 as it amends Sec. 634 Title VI. Tax
of The Individual and Corporate Tax Systems: Taxing
Reform Act of 1986 (PL 99- 514) Business Income Once." Department of the
Treasury, January 1992. 268pp.
01/ 01/ 1992 Online summary states: Title VI: Corporate Provisions -
Subtitle D: Recognition of Gain and Loss on Distributions of Property in
Liquidation
Requires the Secretary to conduct a study of provisions relating to
subchapter C corporations and to report results to specified Congressional
committees by January 1, 1988.
Enclosure I GAO- 01- 301R Information on Federal Tax System 20
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
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PL 101- 508
Study of Section 482- Transfer Pricing
Sec. 11316 Omnibus Budget Reconciliation Act of "Report on the Application
and Administration of Section 1990 482." Department of the Treasury,
Internal Revenue
Service, April 1992. 03/ 01/ 1992 SEC. 11316. STUDY OF SECTION 482.
(a) GENERAL RULE- The Secretary of the Treasury or his delegate shall
conduct a study of the application and administration of section 482 of the
Internal Revenue Code of 1986. Such study shall include examination of-
(1) the effectiveness of the amendments made by this part in increasing
levels of compliance with such section 482, (2) use of advanced
determination agreements with respect to issues under such section 482,
(3) possible legislative or administrative changes to assist the Internal
Revenue Service in increasing compliance with such section 482, and (4)
coordination of the administration of such section 482 with similar
provisions of foreign tax laws and with domestic nontax laws.
(b) REPORT- Not later than March 1, 1992, the Secretary of the Treasury or
his delegate shall submit to the Committee on Ways and Means of the House of
Representatives and the Committee on Finance of the Senate a report on the
study conducted under subsection (a), together with such recommendations as
he may deem advisable. PL 101- 508
Study of Certain Fraternal Beneficiary
Sec. 11831( b) Omnibus Budget Reconciliation Act "Report to Congress on
Fraternal Benefit Societies."
Societies
of 1990 as it amends Sec. 1012( c)( 2). Title X. Department of the Treasury,
January 1993. 81pp. Tax Reform Act of 1986 (PL 99- 514)
07/ 01/ 1992 Online text/ summary unavailable. Letter accompanying report
states: Requires study of the use of revenues from the insurance activities
of section 501( c)( 8) fraternal beneficiary societies that have gross
premiums in excess of $25 MM.
PL 101- 508
Report on Special Valuation Rules
Sec 11602( d) Omnibus Budget Reconciliation Act of 1990 (PL. 101- 508)
12/ 31/ 1992 SEC. 11602. SPECIAL VALUATION RULES. (d) STUDY- The Secretary
of the Treasury shall conduct a study of- (1) the prevalence and types of
options and agreements used to distort the valuation of property for
purposes of subtitle B of the Internal Revenue Code of
1986, and (2) other methods using discretionary rights to distort the value
of property for such purposes.
The Secretary shall, not later than December 31, 1992, report the results of
such study, together with such legislative recommendations as the Secretary
considers necessary, to the Committee on Finance of the Senate and the
Committee on Ways and Means of the House of Representatives.
Enclosure I GAO- 01- 301R Information on Federal Tax System 21
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
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PL 101- 508
Low- Income Housing Credit
Sec. 11407 Omnibus Budget Reconciliation Act 1990
01/ 01/ 1993 TITLE XI-- REVENUE PROVISIONS Subtitle D-- 1- Year Extension of
Certain Expiring Tax Provisions SEC. 11407. LOW- INCOME HOUSING CREDIT. (b)
ADDITIONAL AMENDMENTS- (10) EFFECTIVE DATES- (D) STUDY- The Inspector
General of the Department
of Housing and Urban Development and the Secretary of the Treasury shall
jointly conduct a study of the effectiveness of the amendment made by
paragraph (5) in carrying out the purposes of section 42 of the Internal
Revenue Code of 1986. The report of such study shall be submitted not later
than
January 1, 1993, to the Committee on Ways and Means of the House of
Representatives and the Committee on Finance of the Senate. PL 101- 508
Taxation of Americans Working
Sec. 11833( a) Omnibus Budget Reconciliation Act "Individual Foreign- Earned
Income and Foreign Tax Credit,
Overseas
of 1990 as it amends Sec. 114 Economic 1996." Internal Revenue Service, SOI
Bulletin, vol. 19: 1, Recovery Tax Act of 1981 (PL 97- 34) as it Summer
1999. pp. 130- 151
amends Foreign Earned Income Act, 1978 (PL 95- 615) "Individual Foreign-
Earned Income and Foreign Tax Credit,
1991." Internal Revenue Service, SOI Bulletin, vol. 14: 2, Fall 1994. pp.
113- 122.
"Taxation of Americans Working Overseas: The Operation of the Foreign Earned
Income Exclusion in
1987." Department of the Treasury, January 1993. 29pp. "Taxation of
Americans Working Overseas: The
Operation of the Foreign Earned Income Exclusion in 1983." Department of the
Treasury, March 1989. 31pp.
"Taxation of Americans Working Overseas: Revenue Aspects of Recent
Legislative Changes and Proposals."
Deapartment of the Treasury, February 1978. 78pp. 12/ 31/ 2004 Online text
unavailable. Letter accompanying report states: Section 114 of the Economic
Recovery Tax Act of 1981 provides that the Secretary of the
Treasury shall transmit a report to the Committee on Ways and Means of the
House of Representatives and to the Committee on Finance of the Senate on
the Quintennial operation and effects of sections 911 and 912 of the
Internal Revenue Code. The Omnibus Budget Reconciliation Act of 1990 amended
the reporting
provisions of section 114 to require that a report be submitted for the 1993
tax year and every fifth year thereafter.
Enclosure I GAO- 01- 301R Information on Federal Tax System 22
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Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 101- 073
Government Sponsored Enterprises
Sec. 1404 (d) Financial Institutions Refrom, "Report of the Secretary of the
Treasury on Recovery, and Enforcement Act of 1989 Government- Sponsored
Enterprises." Department of the
Treasury, April 1991. 53pp. "Report of the Secretary of the Treasury on
Government- Sponsored Enterprises." Department of the Treasury, May 1990.
various pagings.
05/ 15/ 1991 TITLE XIV-- TAX PROVISIONS SEC. 1404. STUDIES OF RELATIONSHIP
BETWEEN PUBLIC DEBT AND ACTIVITIES OF GOVERNMENT- SPONSORED ENTERPRISES.
(a) IN GENERAL- In order to better manage the bonded indebtedness of the
United States, the Secretary shall conduct 2 annual studies to assess the
financial safety and soundness of the activities of all Government-
sponsored enterprises and the impact of their operations on Federal
borrowing.
(d) REPORTS TO CONGRESS- The Secretary shall submit to the Congress- (1) by
May 15, 1990, a report setting forth the results of the 1st annual study
conducted under this section; and
(2) by May 15, 1991, a report setting forth the results of the 2nd annual
study conducted under this section. PL 101- 073
Federally Assisted Transactions
Sec. 1403( a) Financial Institutions Reform, "Report on Tax Issues Relating
to 1988/ 89 Federal Recovery, and Enforcement Act of 1989 Savings and Loan
Insurance Corporation Assisted
Transactions." Department of the Treasury, March 1991. 18pp.
SEC. 1403. ANNUAL REPORTS ON TRANSACTIONS IN WHICH FEDERAL FINANCIAL
ASSISTANCE PROVIDED. Annually (a) IN GENERAL- The Secretary of the Treasury
or his delegate shall submit to the Senate and to the Committee on Ways and
Means of the House of
Representatives annual reports on- (1)( A) the transactions which occur
during the year for which the report is made and with respect to which
Federal financial assistance is provided;
(B) the aggregate amount of Federal financial assistance provided with
respect to such transactions; and (C) any tax benefits available by reason
of such transactions; and
(2) the aggregate amount of Federal financial assistance provided during
such year, and the aggregate tax benefits utilized during such year, which
are attributable to such transactions in prior years.
(b) DEFINITION- For purposes of this section, the term `Federal financial
assistance' means any assistance to which section 597 of the Internal
Revenue Code of 1986 applies.
Enclosure I GAO- 01- 301R Information on Federal Tax System 23
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Mandate Text Related SOI Publications
PL 100- 647
Depreciation of Clothing Held for Rental
Sec. 201 Tax Reform Act of 1986 PL 99- 514, as "Report to Confress on the
Depreciation of Clothing Held amended by Sec. 6253 Technical and Misc. for
Rental." Department of the Treasury, August 18, 1989.
Revenue Act of 1988 54pp. Online text unavailable. Letter accompanying
report states: Section 201( a) of Public Law 99- 514, the Tax Reform Act of
1986, required the Treasury to
establish an office to study the depreciation of all depreciable assets, and
when appropriate, to assign or modify the existing class lives of assets.
The General Explanation of the 1986 Act stated, "Initial studies are
expected to concentrate on property that now has no ADR midpioint.
Additionally, clothing held
for rental and scientific instruments (especially those used in connection
with a computer) should be studied to determine whether a change in class
life is appropriate."
PL 100- 647
Depreciation of Scientific Instruments
Sec. 201 Tax Reform Act of 1986 (PL 99- 514) as "Report to Congress on the
Depreciation of Scientific amended by Sec. 6253. Technical and Misc.
Instruments." Department of the Treasury, March 1990.
Revenue Act of 1988 52pp. Online text unavailable. Letter accompanying
report states: Section 201( a) of Public Law 99- 514, the Tax Reform Act of
1986, required the Treasury to
establish an office to study the depreciation of all depreciable assets, and
when appropriate, to assign or modify the existing class lives of assets.
General Explanation of the 1986 Act stated, "Initial studies are expected to
concentrate on property that now has no ADR midpioint. Additionally,
clothing held for
rental and scientific instruments (especially those used in connection with
a computer) should be studied to determine whether a change in class life is
appropriate."
PL 100- 647
Depreciation of Horses
Sec. 201 Tax Reform Act of 1986 (PL 99- 514) as "Report to Congress on the
Depreciation of Horses." amended by Sec. 6253. Technical and Misc.
Department of the Treasury, March 1990. 40pp.
Revenue Act of 1988 Online text unavailable. Letter accompanying report
states: Section 201( a) of Public Law 99- 514, the Tax Reform Act of 1986,
required the Treasury to
establish an office to study the depreciation of all depreciable assets, and
when appropriate, to assign or modify the existing class lives of assets.
General Explanation of the 1986 Act stated, "Initial studies are expected to
concentrate on property that now has no ADR midpioint. Additionally,
clothing held for
rental and scientific instruments (especially those used in connection with
a computer) should be studied to determine whether a change in class life is
appropriate."
PL 100- 647
Depreciation of Fruit and Nut Trees
Sec. 201 Tax Reform Act of 1986 (PL 99- 514) as "Report to Congress on the
Depreciation of Fruit and Nut amended by Sec. 6253. Technical and Misc.
Trees." Department of the Treasury, March 1990. 57pp.
Revenue Act of 1988 Online text unavailable. Letter accompanying report
states: Section 201( a) of Public Law 99- 514, the Tax Reform Act of 1986,
required the Treasury to
establish an office to study the depreciation of all depreciable assets, and
when appropriate, to assign or modify the existing class lives of assets.
General Explanation of the 1986 Act stated, "Initial studies are expected to
concentrate on property that now has no ADR midpioint. Additionally,
clothing held for
rental and scientific instruments (especially those used in connection with
a computer) should be studied to determine whether a change in class life is
appropriate."
Enclosure I GAO- 01- 301R Information on Federal Tax System 24
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 100- 647
Definition of United States Resident
Sec. 6138. The Technical and Misc. Revenue Act Congressional Letter
Response, September 1991. of 1988
05/ 01/ 1989 Online summary states: Subtitle F: Foreign Provisions
Directs the Secretary of the Treasury to study and report to specified
congressional committees concerning determinations of U. S. resident status
for Federal tax law purposes.
PL 100- 647
The Taxation of Life Insurance Company
Sec. 5014( b). The Technical and Misc. Revenue "Report to the Congress on
the Taxation of Life Insurance
Products
Act of 1988 Company Products." Department of the Treasury, March 1990. 56pp.
06/ 01/ 1989 Online summary states: Title V: Revenue Increase Provisions
Subtitle B: Insurance Provisions
Directs the Secretary of the Treasury and the Comptroller General each to
study and report to specified congressional committees concerning: (1) the
effectiveness of revised tax treatment of life insurance and annuity
products in preventing the sale of such products primarily for investment
purposes; and
(2) the policy justification for, and practical implications of, tax
treatment of the earnings on the cash surrender value of life insurance and
annuity contracts in light of recent reform legislation.
Enclosure I GAO- 01- 301R Information on Federal Tax System 25
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 100- 647
Domestic International Sales
Sec. 506 Revenue Act of 1971 (PL 92- 178) as "Foreign Sales Corporations,
1996." Internal Revenue
Corporation (DISC) / Foreign Sales
amended by Sec. 804, Deficit Reduction Act of Service, SOI Bulletin, Vol.
19: 4, Spring 2000. pp. 87- 122. 1984 (PL 98- 369), as amended by Sec.
6252( b)( 2) Technical and Misc. Revenue Act of "The Operation and Effect of
the Foreign Sales 1988 (PL 100- 647) Corporation Legislation: July 1, 1992
to June 30, 1993",
Department of the Treasury, November 1997. 31pp. "The Operation and Effect
of the Foreign Sales
Corporation Legislation: January 1, 1985 to June 30, 1988", Department of
the Treasury, January 1993. 35pp.
?The Operation and Effect of the Domestic International Sales Corporation
Legislation, July 1, 1981 to June 30,
1983.? Department of the Treasury, February 1988. 36pp.
?The Operation and Effect of the Domestic International Sales Corporation
Legislation: 1981.? Department of the
Treasury, July 1983. 39pp. "The Operation and Effect of the Domestic
International
Sales Corporation Legislation: 1980 Annual Report." Department of the
Treasury, December 1982. 38pp.
"The Operation and Effect of the Domestic International Sales Corporation
Legislation: 1979 Annual Report."
Department of the Treasury, April 1981. 40pp. "The Operation and Effect of
the Domestic International
Sales Corporation Legislation: 1978 Annual Report." Department of the
Treasury, April 1980. 53pp.
"The Operation and Effect of the Domestic International Sales Corporation
Legislation: 1977 Annual Report."
Department of the Treasury, April 1979. 55pp. "The Operation and Effect of
the Domestic International
Sales Corporation Legislation: 1976 Annual Report." Department of the
Treasury, April 1978. 58pp.
"The Operation and Effect of the Domestic International
Enclosure I GAO- 01- 301R Information on Federal Tax System 26
Sales Corporation Legislation: 1975 Annual Report." Department of the
Treasury, April 1977. 51pp.
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
Corporations (FSC)
"The Operation and Effect of the Domestic International Sales Corporation
Legislation: 1974 Annual Report."
Department of the Treasury, April 1976. 37pp. "The Operation and Effect of
the Domestic International
Sales Corporation Legislation: 1973 Annual Report." Department of the
Treasury, April 1975. 30pp.
"The Operation and Effect of the Domestic International Sales Corporation
Legislation: 1972 Annual Report."
Department of the Treasury, April 1974. 20pp. Online summary states:
Subtitle K: Other Administrative Provisions Quadrennial Amends the Tax
Reform Act of 1984 to require reporting concerning possessions corporations
and foreign sales corporations every four years rather than
beginning annually. 12/ 31/ 90
Enclosure I GAO- 01- 301R Information on Federal Tax System 27
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 100- 647
Possessions Corporation
Sec. 441. Deficit Reduction Act of 1984 (PL "U. S. Possessions Corporations,
1995." Internal Revenue 98- 369) as it amends W& M and Senate Finance
Service, SOI Bulletin, vol. 19: 1, Summer 1999. pp.
Reports on Tax Reform Act of 1976 (PL 94- 55), 168- 184. as amended by Sec.
6252( b) of Technical and
Misc. Revenue Act of 1988 (PL 100- 647) "U. S. Possessions Corporations,
1993." Internal Revenue Service, SOI Bulletin, vol. 17: 2, Fall 1997. pp.
144- 157.
"U. S. Possessions Corporations, 1989." Internal Revenue Service, SOI
Bulletin, vol. 12: 2, Fall 1992. pp. 97- 103.
"U. S. Possessions Corporations, 1987." Internal Revenue Service, SOI
Bulletin, vol. 11: 1, Summer 1991. pp. 51- 60.
"The Operation and Effect of the Possessions Corporation System of Taxation:
Sixth Report (1983)." Department of
the Treasury, March 1989. 109pp. "The Operation and Effect of the
Possessions Corporation
System of Taxation: Fifth Report (1982)." Department of the Treasury, July
1985. 107pp.
"The Operation and Effect of the Possessions Corporation System of Taxation:
Fourth Report (1979- 1980)."
Department of the Treasury, February 1983. 163pp. "The Operation and Effect
of the Possessions Corporation
System of Taxation: Third Report (1978)." Department of the Treasury, June
1980. 140pp.
"The Operation and Effect of the Possessions Corporation System of Taxation:
Second Report (1977)." Department
of the Treasury, June 1979. "The Operation and Effect of the Possessions
Corporation
System of Taxation: First Report (1976)." Department of the Treasury, June
1978. 90pp.
12/ 31/ 2001 Online summary states: Subtitle K: Other Administrative
Provisions
Quadrennial Amends the Tax Reform Act of 1984 to require reporting
concerning possessions corporations and foreign sales corporations every
four years rather than annually.
Enclosure I GAO- 01- 301R Information on Federal Tax System 28
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Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 100- 360
Financing Health and Long- Term Care
Requested by President 2/ 11/ 87 and Sec. 113. "Financing Health and Long-
term Care: Report to the The Medicare Catastrophic Coverage Act of 1988
President and to the Congress." Department of the
Treasury, March 1990. 120pp. 11/ 30/ 1988 Online summary states:
Title I: Provisions Relating to Part A of Medicare Program and Supplemental
Medicare Premium- Subtitle B: Supplemental Medicare Premium Directs the
Secretary of the Treasury to conduct a study and report to the Congress by
November 30, 1988, on Federal tax policies to promote private
financing of long- term care. PL 100- 203
Insurance Syndicate Study
Sec. 10244, Title X, HR 3545, Omnibus Budget "Report to Congress on the
Taxation of Income Earned by Reconciliation Act of 1987 Members of Insurance
or Reinsurance Syndicates."
Department of the Treasury, February 1989. 62pp. 04/ 01/ 1988 Online summary
states:
Title X: Revenue Provisions - Subtitle B: Business Provisions - Part V:
Insurance Provisions - Directs the Secretary of the Treasury to: (1) study
the proper Federal income tax treament of income earned by members of
insurance or reinsurance syndicates and report findings to specified
congressional
committees by April 1, 1988; and (2) renegotiate by January 1, 1990, a
specified closing agreement with underwriters participating in certain
insurance or reinsurance syndicates.
PL 100- 203
Widely Held Partnerships: Compliance
Sec. 10215. Title X. Omnibus Budget "Widely Held Partnerships: Compliance
and Administration
and Administration Issues
Reconciliation Act of 1987 Issues." Department of the Treasury, March 1990.
85pp. plus Appendices.
01/ 01/ 1989 Online summary states: Title X: Revenue Provisions Subtitle B:
Business Provisions Part II: Partnership Provisions
Directs the Secretary of the Treasury to study and report to specified
congressional committees by January 1, 1989, (with an interim report due May
1, 1988) on: (1) the issue of treating publicly traded limited partnerships
and other corporation- like partnerships as corporations for income tax
purposes, including
the issues of disincorporation and opportunities for avoidance of the
corporate tax; and (2) administrative and compliance issues related to the
tax treatment of publicly traded partnerships and other large partnerships.
Enclosure I GAO- 01- 301R Information on Federal Tax System 29
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Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 100- 203
Effect of Tax Refund Offset Program on
Sec. 9402( c). Title IX, Omnibus Bdget "Refund Offset Program Benefits
Appear to Exceed
Voluntary Compliance
Reconciliation Act of 1987 Costs: Report to Congressional Requesters."
General Accounting Office, May 1991. 47pp. GAO/ GGD- 91- 64
04/ 01/ 1989 Online summary states: Title IX: Income Security and Related
Programs - Subtitle E: Miscellaneous Provisions - Amends the Deficit
Reduction Act of 1984 to extend through June 30,
1988, provisions under which overpayments of Federal taxes may be used to
offset non- tax debts owed to Federal agencies. (Currently, such offsets are
permitted with respect to refunds payable before 1988.)
Expresses the intent of the Congress that, to the extent practivable, the
amendments made by the Deficit Reduction Act of 1984 with respect to the
collection of non- tax debts owed to Federal agencies shall extend to all
Federal agencies. Directs the Secretary of the Treasury to issue regulations
to carry out the
purposes of this paragraph. Directs the Comptroller General to study the
operation and effectiveness of these provisions and to report findings to
specified congressional committees no
later than April 1, 1989. PL 100- 203
Tax Gap
Sec. 10622 Revenue Act of 1987 "Income tax compliance research: net tax gap
estimates." Department of the Treasury, Internal Revenue Service,
April 1990." 18pp. 04/ 15/ 1989 Online summary states: Title X: Revenue
Provisions Subtitle F: Other Revenue Provisions Part III: Compliance SEC.
10622 Requires the IRS:( 1) toissuea
report by April 15, 1989, on the extent of the tax gap and possible measures
to decrease it; and (2) to report annually on the improvements being made in
the audit rate, taxpayer assistance, and enforcement efforts.
PL 100- 202
Installment Sales Income Study
Sec. 105, Title I. The Treasury, Postal Service, Congressional Letter
Response, August 1988. and General Appropriations Act (1988) (Sec.
101( m), HJ Res 395) 08/ 15/ 1988 Online text unavailable. Study of economic
impact and admnistrative complexity of IRC Sec. 453C (Installment Method),
including effect on fiscal year
taxpayers; recommending revenue neutral alternative to the method PL 099-
514
Report on Evasion of the Federal
Title XVII, Tax Reform Act of 1986 "Report to the Congress on Evasion of the
Federal
Gasoline Excise Tax
Gasoline Excise Tax." U. S. Department of the Treasury, Office of Tax
Policy, December 1987. 20pp.
12/ 31/ 1986 Online text unavailable. Letter accompanying report states:
Section 1703( g) of Public Law 99- 514, the Tax Reform Act of 1986, provides
that the Secretary of the Treasury "shall conduct a study of incidence of
evasion of the gasoline tax."
Enclosure I GAO- 01- 301R Information on Federal Tax System 30
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 099- 514
Report on Return- free Tax System
Title XV, Tax Reform Act of 1986 "Current Feasibility of a Return- Free Tax
System." Department of the Treasury, Internal Revenue Service,
October 1987. 57 pp. 04/ 07/ 1987 Online summary states: Title XV:
Compliance and Tax Administration - Subtitle H: Miscellaneous Provisions -
Requires the Secretary to report to the Congress
on a return- free system for the Federal income tax of individuals. PL 099-
514
Effect on U. S. Reinsurance Corporations
Sec. 1244, Title XII. Tax Reform Act of 1986 "Report to Congress on the
Effect on U. S. Reinsurance
of the Waiver by Treaty of the Excise Tax
Corporations of the Waiver by Treaty of the Excise Tax on
on Certain Reinsurance Premiums
Certain Reinsurance Premiums." Department of the Treasury, March 1990. 24pp.
12/ 31/ 1987 Online summary states: Title XII: Foreign Tax Provisions -
Subtitle E: Treatment of Foreign Taxpayers Requires the Secretary of the
Treasury to conduct a study to determine whether
U. S. reinsurance corporations are placed at a significant competitive
disadvantage with foreign reinsurance corporations by existing treaties
between the United States and foreign countries.
PL 099- 514
Worthlessness of Bad Debts
Tax Reform Act of 1986. Conference Report "Report to the Congress on the Tax
Treatment of Bad 99- 841. P. 11- 316 Debts by Financial Institutions."
Department of the
Treasury, September 1991. 48pp. 07/ 15/ 1991 No statutory requirement.
Letter accompanying report directed: the Treasury Department to study and
report on the appropriate criteria to be used in
determining whether a debt is worthless for Federal income tax purposes, and
specifically to consider the circumstances under which it would be
appropriate to provide a conclusive or rebuttable presumption of
worthlessness.
PL 099- 509
Telephone Excise Tax Exemptions
Sec. 8061, Omnibus Budget Reconciliation Act of "Report to Congress on
Communication Services Not 1986 Subject to Federal Excise Tax." Department
of the
Treasury, August 1987. 31pp. 06/ 30/ 1987 Online summary states: Title VIII:
Revenues, Trade, and Related Programs - Subtitle A: Revenue Provisions -
Part VII: Study of Communication Services Not
Subject to Federal Excise Tax - Requires the Secretary of the Treasury to
conduct a study of communication services not subject to Federal excise tax.
Requires the Secretary to submit a report of such study to specified
committees of the Congress not later than June 30, 1987.
Secretary of the Treasury, in consultation with the Secretary of Commerce
and the Chairman of the Federal Communications Commission, ?shall conduct a
study of communication services which are exempt from the tax imposed by
section 4251 of the Internal Revenue Code of 1954 by reason of being a
private
communication service (as defined in section 4252( d) of such Code) or by
reason of a specific exemption from such tax under section 4253 of such
Code.?
Enclosure I GAO- 01- 301R Information on Federal Tax System 31
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 099- 499
Tax on Certain Imported Substances
Sec. 515( d) Superfund Revenue Act of 1986
under Secs. 4671 and 4661( e)( 2)( A)( ii)( II) of the Internal Revenue Code
01/ 01/ 1988 SEC. 515. (d) STUDY. (1) In general. The Secretary of the
Treasury or his delegate shall conduct a study of issues relating to the
implementation of
(A) the tax imposed by the section 4671 of the Internal Revenue Code of 1986
(as added by this section), and (B) the credit for exports of taxable
substances under section 4661( e)( 2)( A)( ii)( II) of such Code.
In conducting such study, the Secretary of the Treasury or his delegate
shall consult with the Environmental Protection Agency and the International
Trade Commission.
(2) Report. The report of the study under paragraph (1) shall be submitted
not later than January 1, 1988, to the Committee on Ways and Means of the
House of Representatives and the Committee on Finance of the Senate."
PL 098- 369
Gross Income Tax
Sec. 1081, Deficit Reduction Act of 1984 "Report to Congress on an Economic
Analysis of Gross Income Taxes." Department of the Treasury, Office of the
Secretary, Office of Tax Analysis, November 1986. The Secretary of the
Treasury or his delegate shall conduct a study of, and submit to the House
Ways and Means Committee and the Senate Finance
Committee, a report on " a simplified income tax based on gross income." PL
098- 369
Taxicab Fuel
Sec. 935 Deficit Reduction Act of 1984 (PL ?A Report to the Congress on the
Reduced Rate of Fuels 98- 369) as it amends Sec. 511( e)( 4) of Surface
Taxes for Taxicabs.? Department of the Treasury, June
Transportation Assistance Act of 1982 (PL 1988. 7pp. 01/ 01/ 1985 Title IX:
Highway Revenue Provisions - Subtitle D: Studies - Requires the Secretary of
the Treasury to conduct a study of the reduced rate of fuel taxes
provided for taxicabs. Requires such study to be submitted to the Congress
no later than January 1, 1985. PL 098- 369
Weight- Distance Taxes
Deficit Reduction Act of 1984 (PL 98- 369) 10/ 01/ 1987 Online summary
states: Title IX: Highway Revenue Provisions - Subtitle D: Studies -
Requires the Secretary of Transportation, in consultation with the
Secretary of the Treasury, to conduct a study (3) to evaluate the
feasibility and ability of weight- distance truck taxes to provide the
greatest degree of equity among highway users, to ease the costs of
compliance of such taxes, and to improve the efficiency by which such taxes
might be administered. Requires
the Secretary of Transportation to submit a report on each study to
specified committees of Congress not later than October 1, 1987. PL 098- 369
Trans- Border Trucking
Sec. 932 and 934 Deficit Reduction Act of 1984 10/ 01/ 1987 Online summary
states: Title IX: Highway Revenue Provisions - Subtitle D: Studies -
Requires the Secretary of Transportation, in consultation with the
Secretary of the Treasury, to conduct a study to determine the significance
of the excise tax on highway motor vehicles on trans- border trucking
operations
Enclosure I GAO- 01- 301R Information on Federal Tax System 32
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
Congressional Requirement Study Citations and Recent Date Due
Mandate Text Related SOI Publications
PL 098- 369
Heavy Vehicle Cost Responsibility Study
Sec. 931 and 934, Deficit Reduction Act of 1984 10/ 01/ 1987 Online summary
states: Title IX: Highway Revenue Provisions - Subtitle D: Studies -
Requires the Secretary of Transportation, in consultation with the
Secretary of the Treasury, to conduct a study: (1) of whether highway motor
vehicles with taxable gross weights of 80, 000 pounds or more bear a
proportionate share of the cost of the highway system;
PL 098- 369
Final Report of Life Insurance Company
Sec. 231( b)( 3). Deficit Reduction Act of 1984 "Final Report to the
Congress on Life Insurance Company
Taxation
Taxation." Department of the Treasury, August 11, 1989. 56pp.
"Interim Report to the Congress on Life Insurance Company Taxation."
Department of the Treasury, June
1988. 93pp. 01/ 01/ 1989 Online summary states:
Title II: Life Insurance Provisions - Subtitle C: Studies - Requires the
Secretary to make annual reports in the years 1986, 1987, 1988, and 1989
concerning the impact of this Act on specified segments and products of the
life insurance industry.
PL 098- 369
Private Foundation Grant- Making
Deficit Reduction Act of 1984, Conference Report
Expenses
98- 861, p. 1087 01/ 01/ 1990 No statutory requirement
Enclosure I GAO- 01- 301R Information on Federal Tax System 33
DRAFT as of Wednesday, March 21, 2001 Public Law #Topic
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Mandate Text Related SOI Publications
PL 098- 369
International Boycott Provision
Sec. 1067 Tax Reform Act of 1976 (PL 94- 455) "The Operation and Effect of
the International Boycott as amended by Sec. 411 Deficit Reduction Act of
Provisions of the Internal Revenue Code: Seventh Report."
1984 (PL 98- 369) Department of the Treasury, Internal Revenue Service,
August 1997. 33pp. Document 10032, Catalog #24442Q.
"The Operation and Effect of the International Boycott Provisions of the
Internal Revenue Code: Sixth Report."
Internal Revenue Service, December 1993. "The Operation and Effect of the
International Boycott
Provisions of the Internal Revenue Code: Fifth Report." Department of the
Treasury, February 1991. 38pp.
"The Operation and Effect of the International Boycott Provisions of the
Internal Revenue Code: Fourth Report."
Department of the Treasury, 1985. 32pp. "The Operation and Effect of the
International Boycott
Provisions of the Internal Revenue Code: Third Annual Report (1978)."
Department of the Treasury, May 1982.
20pp. "The Operation and Effect of the International Boycott
Provisions of the Internal Revenue Code: Second Annual Report (1977)."
Department of the Treasury, December
1980. 20pp. "The Operation and Effect of the International Boycott
Provisions of the Internal Revenue Code: First Annual Report (1976)."
Department of the Treasury, March 1979.
20pp. 12/ 31/ 1993 Title IV: Tax Simplification Subtitle D: Miscellaneous
Treasury Administrative Provisions - Requires the submission of the
international boycott report every
four years. 4- year cycle
Enclosure I GAO- 01- 301R Information on Federal Tax System 34
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Mandate Text Related SOI Publications
PL 098- 021
Taxation of Social Security and Railroad
Sec. 121 1983 Social Security Act (PL 98- 21) p. "Report on the Taxation of
Social Security and Railroad
Retirement Benefits
97 Stat. 84 Retirement Benefits in Calendar Years 1994, 1995, and 1996."
Department of the Treasury, January 2001. 30pp.
"Report on The Taxation of Social Security and Railroad Retirement Benefits
in Calendar Year 1993." Department
of the Treasury, July 1998. 15+ pp. "Report on The Taxation of Social
Security and Railroad
Retirement Benefits in Calendar Year 1992." Department of the Treasury,
January 1997. 22pp.
"Report on the Taxation of Social Security and Railroad Retirement Benefits
in Calendar Year 1991." Department
of the Treasury, September 1994. 16pp. "Report on The Taxation of Social
Security and Railroad
Retirement Benefits in Calendar Year 1990." Department of the Treasury,
January 1993. 15pp.
"Report on The Taxation of Social Security and Railroad Retirement Benefits
in Calendar Year 1989." Department
of the Treasury, March 1992. 15pp. "Report on The Taxation of Social
Security and Railroad
Retirement Benefits in Calendar Years 1987 and 1988." Department of the
Treasury, March 1991. 35pp.
"Report on The Taxation of Social Security and Railroad Retirement Benefits
in Calendar Year 1986." Department
of the Treasury, February 1989. 15pp. "Report on the Taxation of Social
Security and Railroad
Retirement Benefits in Calendar Year 1985." Department fo the Treasury, July
1987. 10pp.
Online summary states: Title I: Provisions Affecting the Financing of the
Social Security System - Part C: Revenue Provisions - Appropriates to the
Federal Old- Age and Survivors
Annual Insurance Trust Fund and to the Federal Disability Insurance Trust
Fund the revenues generated under this title. Requires that such
appropriations be transferred at least quarterly from the Treasury to the
trust funds. Requires the Secretary of the Treasury to report to Congress,
the Secretary of Health and
Human Services, and the Railroad Retirement Board on such transfers.
Enclosure I GAO- 01- 301R Information on Federal Tax System 35
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Mandate Text Related SOI Publications
PL 097- 248
Tip Compliance
Sec. 314 (c) HR 4961 Tax Equity and Fiscal "Tip Income Study." Department of
the Treasury, Internal Responsibility Act of 1982 Revenue Service, December
1990. 48pp
01/ 01/ 1987 Online text unavailable PL 097- 034
Americans Working Abroad
Sec. 208. Foreign Earned Income Act of 1978 (PL 95- 615) as amended by Sec.
114 Economic
Recovery Tax Act of 1981 (PL 97- 34) and OBRA, 1990, Sec. 11833
12/ 31/ 1994 Online summary states: Title I: Individual Income Tax
Provisions - Subtitle B: Income Earned Abroad - Amends the Foreign Earned
Income Act of 1978 to revise reporting requirements
to require the Secretary and certain Federal Government agencies to report
to specified congressional committees on the operation and effects of the
foreign earned income exclusion quadrennially beginning after the enactment
of this Act.
PL 096- 451
Motorboat Fuel Excise Tax
Sec. 204 National Recreational Boating Safety "Report to Congress on the
Gasoline Excise Tax Improvement Act of 1980 Revenues Attributable to Fuel
Used in Recreational
Motorboats." Department of the Treasury, Office of Tax Analysis, 1986. 33pp.
10/ 14/ 1982 Online summary states: Title II: Establishment of Fund SEC. 204
Directs the Secretary of the Treasury (after consultation with the Secretary
of the department in which the Coast Guard is operating) to conduct a study
to determine the portion of motorboat fuel taxes attributable to fuel used
in recreational
motorboats and to report such findings to Congress within two years of the
enactment of this Act. PL 096- 223
Windfall Profits Tax
Sec. 102( e), Crude Oil Windfall Profit Tax Act of Congressional Letter
Response (1986), August 1988. 1980
Congressional Letter Response (1984, 1985), December 1986.
The Secretary of the Treasury will report annually to Congress, beginning in
fiscal year 1982, on the net revenue derived from the windfall profit tax
for the preceding fiscal year and the actual disposition of these revenues.
Annual PL 095- 600
Targeted Jobs Tax Credit
Sec. 554 Revenue Act of 1978 ?The Use of Tax Subsidies for Employment. A
Report to Congress by the Departments of Labor and Treasury.?
Department of the Treasury, May 1986. 119pp. Secretary of the Treasury and
the Secretary of Labor jointly submit a report on the Targeted Jobs Tax
Credit.
Enclosure I GAO- 01- 301R Information on Federal Tax System 36
Question 4: How much taxpayer guidance did IRS? Office of Chief Counsel
provide in 1990- 99, including guidance provided in IRS? Cumulative
Bulletin,
Actions on Decisions (AODs), Private Letter Rulings (PLRs),
Technical Advice Memoranda (TAMs),
Field Service Advice (FSAs),
Office Memoranda (OMs), and General Counsel Memoranda (GCMs)?
The Internal Revenue Cumulative Bulletin is an annual compilation of items
from the weekly Internal Revenue Bulletins. The Cumulative Bulletins we
reviewed contained 21 different categories of information. Table I. 2 shows
the number of issues for each type of guidance in calendar years 1990- 98,
the most recent Cumulative Bulletin available at the time we did our work.
Table I. 2: Amount of IRS Guidance Published in Cumulative Bulletins,
Calendar Years 1990- 98 Type of guidance 1990 1991 1992 1993 1994 1995 1996
1997 1998 Total
Revenue Rulings 112 70 112 94 82 85 65 57 62 739
Revenue Procedures 67 74 108 53 81 58 66 61 65 633
Notices 75 44 61 60 103 67 68 77 67 622
Treasury Decisions 47 54 74 49 72 58 58 52 50 514
Proposed Regulations 48 83 67 57 53 49 49 46 53 505
Announcements 114 114
Delegation Orders 8 9 13 6 10 2 5 3 56
Tax Conventions 10 7 1 1 1 4 1 1 26
Railroad Retirement Quarterly Rates 2 2 2 3 3 3 2 2 2 21
Public Laws 4 3 7 1 1 2 2 20
Court Decisions 4 3 4 3 2 3 19
Social Security Contribution & Benefit Base 1 1 1 1 1 1 1 1 8
Summaries of Disciplinary Actions a 3 1 4
Treasury Directives 1 2 3
Treasury Orders 1 1 1 3
Statement of Procedural Rules 1 1 2
Committee Reports (Conference) 1 1 2
Executive Orders 1 1
Bank Secrecy Act Regulations 1 1
Committee Reports (House) 1 1
Social Security Coverage Threshold
1 1 Total 378 357 450 329 408 330 321 305 417 3295
a According to IRS officials, these are summaries of public hearings held to
decide whether tax practitioners should be disciplined for mishandling
taxpayer accounts Source: GAO analysis of IRS Cumulative Bulletins.
Enclosure I GAO- 01- 301R Information on Federal Tax System 37 Table I. 3
shows IRS data for calendar years 1990- 99 on selected types of guidance not
included in IRS Cumulative Bulletins, as agreed with JCT staff.
Table I. 3: Number of Issuances for Selected Types of Guidance, Calendar
Years 1990- 99 Amount of guidance issued Year AODs PLRs TAMs FSAs OMs GCMs
1999 a 2060 115 423 0 0
1998 7 2222 119 258 0 0 1997 7 2052 149 292 0 0 1996 10 2022 154 220 1 2
1995 10 2036 153 300 0 2 1994 7 2068 161 397 0 2 1993 7 2211 173 491 1 1
1992 5 2273 253 399 4 14 1991 7 2586 201 150 8 33 1990 20 3456 124 195 25 30
Total 80 22986 1602 3125 39 84
a Data not available.
Source: IRS Office of Chief Counsel data.
Question 5: How many words and pages are contained in the most recent set of
regulations? IRS Regulations contained 8,551,444 words and 19, 653 pages as
of June 2000. We defined a word as any string of characters or digits
separated from others by a space. We used an electronic version of the
regulations published by Tax Analysts, which did not include page numbers.
Our page count was derived by converting the Tax Analysts version into
Microsoft Word format, with a font setting of 10.
Enclosure II GAO- 01- 301R Information on Federal Tax System 38
IRS Forms, Schedules, Publications, and Worksheets Question 6: What IRS
forms and schedules existed in 1999? Provide a list broken down by IRS? four
divisions and including the number of lines for each form or schedule and
the length of the instructions (by number of pages) for each form or
schedule. Also,
list all IRS publications, including the number of pages for each
publication in 1999. The complexity of the tax system is to some degree
reflected in the number of IRS tax forms, schedules, instructions,
publications, and the pages or lines they contain. However, these numbers
are not necessarily indicative of the compliance burden on a particular
taxpayer. For example,
certain forms, such as form 1040EZ, add to the total numbers but are
intended to simplify compliance for some taxpayers. IRS tax forms are not
arranged in a consistent manner throughout. Thus, it was not possible to
develop a consistent procedure for determining the
number of lines requesting information from taxpayers on each form. However,
most forms are broken out into distinct sections that are often labeled
"Part" or "Schedule." The sections are normally followed by a series of
numbers or letters that designate each piece of information
requested on the form. In turn, the letters or numbers may have a
subcategory of letters or numbers where information is requested, and so on.
In effect, the letters or numbers create "levels" of information. We only
counted only down to the second level of requested information. For
instance, if a form had part I with a line 3, line 3a and line 3a( 1), we
only counted the lines marked 3 or 3a. Some forms contained no parts,
schedules,
letters, or numbers and asked for only few pieces of information from
taxpayers. In these cases, we determined and counted the distinct types
information requested. We did not count (1) identifier types of information,
such as name, address, and social security number, or (2) the signature
block on each form unless the form was a request for a signature.
Table II. 1 provides a list of 649 IRS forms with associated instructions
and schedules for the tax year 1999. Foreign language forms have been
omitted. The table also includes information on the number of pages in
separately published instructions, the number of lines per form (about
16,100 in total), whether instructions are included in forms and schedules
rather than published separately, and the IRS divisions to which the forms
or schedules apply
. We did not attempt to count the number of pages of instructions included
in forms and schedules because they were
often interspersed throughout the documents.
Table II. 1 Tax Year 1999 Forms, Instructions, and Schedules
IRS Division: Wage & Investment (WI), Small Business (SB), Large Business
(LB), Tax Exempt/ Government Entity (TE)
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
1 Form CT- 1 Employer's Annual Railroad Retirement Tax Return 21 SB, TE 2
Instr CT- 1 Instructions 6 3 Form CT- 2 Employee Representative's Quarterly
Railroad Tax Return 6 X WI 4 Form SS- 4 Application for Employer
Identification Number 22 X WI, SB, LB, TE
Enclosure II GAO- 01- 301R Information on Federal Tax System 39
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
5 Form SS- 8 Determination of Employee Work Status for Purposes of Federal
Employment Taxes and Income Tax Withholding
64 WI, SB, LB, TE 6 Form SS- 16 Certificate of Election of Coverage 1 X TE
7 Form T (Timber) Forest Activities Schedules 104 X WI, SB, LB 8 Form W- 2
Wage and Tax Statement 27 WI, SB, LB, TE
9 Instr W- 2 Instructions 12 10 Instr W- 2 and W- 3 Instructions 12 11 Form
W- 2C Corrected Wage and Tax Statement 26 X WI, SB, LB, TE 12 Instr W- 2c
and W- 3c Instructions 4 13 Form W- 2G Certain Gambling Winnings 14 WI, SB,
LB, TE
14 Instr W- 2G & 5754 Instructions 4 15 Form W- 3 Transmittal of Income and
Tax Statements 24 WI, SB, LB, TE 16 Form W- 3C Transmittal of Corrected
Income and Tax Statements 32 WI, SB, LB, TE
17 Form W- 3SS Transmittal of Wage and Tax Statements 24 X WI, SB, LB, TE 18
Form W- 4 Employee's Withholding Allowance Certificate 37 X WI 19 Form W- 4P
Withholding Certificate for Pension or Annuity Payments 29 X WI 20 Form W-
4S Request for Federal Income Tax Withholding from Sick Pay 12 X WI 21 Form
W- 4V Voluntary Withholding Request 7 X WI 22 Form W- 5 Earned Income Credit
Advance Payment Certificate 5 X WI 23 Form W- 7 Application for IRS
Individual Taxpayer Identification Number 6 X WI 24 Form W- 7A Application
for Taxpayer Identification Number for Pending U. S.
Adoptions 5 X WI 25 Form W- 7P Application for Preparer Tax Identification
Number 3 X
a 26 Form W- 8 Certificate of Foreign Status 2 X WI, SB, LB, TE
27 Instr W- 8 Instructions for the Requester of forms W- 8BEN, W- 8ECI, W
8EXP, W- 8IMY 5
WI, SB, LB, TE 28 Form W- 8BEN Certificate of Foreign Status of Beneficial
Owner for United
States Tax Withholding 15 a
29 Instr W- 8BEN Instructions 5 30 Form W- 8ECI Certificate of Foreign
Person's Claim for Exemption From Withholding on Income Effectively
Connected With the Conduct of a Trade or Business in the US 9
a 31 Instr W- 8ECI Instructions 5 32 Form W- 8EXP Certificate of Foreign
Government or Other Foreign
Organization for United States Tax Withholding 15 a
33 Instr W- 8EXP Instructions 5 34 Form W- 8IMY Certificate of Foreign
Intermediary, Foreign Partnership, or 23 a
Enclosure II GAO- 01- 301R Information on Federal Tax System 40
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
Certain U. S. Branches for United States Tax Withholding 35 Instr W- 8IMY
Instructions 36 Form W- 9 Request for Taxpayer Identification Number and
Certification 3 WI, SB, LB, TE 37 Instr W- 9 Instructions 2 38 Form W- 9S
Request for Student's or Borrower's Social Security Number
and Certification 3 X WI 39 Form W- 10 Dependent Care Provider's
Identification and Certification 2 X WI, SB, LB
40 Form 11C Occupational Tax and Registration Return for Wagering 9 X WI,
SB, LB, TE 41 Form 23 Application for Enrollment to Practice Before the
Internal
Revenue Service 30 a
42 Form 56 Notice Concerning Fiduciary Relationship 17 X WI, SB, LB, TE 43
Form 56F Notice Concerning Fiduciary Relationship of Financial
Institution 29 X TE
44 Form TD F 90- 22. 1 Report of Foreign Bank and Financial Accounts 37 X a
45 Form TD F 90- 22. 47 Suspicious Activity Report 71 X a
46 Form TD F 90- 22. 53 Designation of Exempt Person 25 X a
47 Form 433- A Collection Information for Individuals 77 a
48 Form 433- B Collection Information for Business 48 a
49 Form 637 Application for Registration (For Certain Excise Tax Activities)
81 X WI, SB, LB, TE 50 Form 656 Offer in Compromise 10 X
a 51 Form 656- A Additional Basis for Compromise 1 X
a 52 Form 673 Statement for Claiming Benefits Provided by Section 911 of the
Internal Revenue Code 3 X a
53 Form 706 United States Estate (and Generation- Skipping Transfer) Tax
Return 118 WI 54 Instr 706 Instructions 26 55 Form 706A United States
Additional Estate Tax Return 44 WI 56 Instr 706A Instructions 4 57 Form
706CE Certification of Payment of Foreign Death Tax 9 X TE 58 Form 706GS( D)
Generation- Skipping Transfer Tax Return for Distributions 20 WI 59 Instr
706GS( D) Instructions 3 60 Form 706GS( D- 1) Notification of Distribution
From a Generation- Skipping Trust 14 SB
61 Instr 706GS( D- 1) Instructions 5 62 Form 706GS( T) Generation- Skipping
Transfer Tax Return for Terminations 17 SB 63 Instr 706GS( T) Instructions 6
64 Form 706NA United States Estate (and Generation- Skipping Transfer) Tax
Return 71 WI
Enclosure II GAO- 01- 301R Information on Federal Tax System 41
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
65 Instr 706NA Instructions 4 66 Form 706QDT United States Estate Tax Return
for Qualified Domestic Trusts 83 SB 67 Instr 706QDT Instructions 4 68 Form
709 United States Gift (and Generation- Skipping Transfer) Tax
Return 98 WI 69 Instr 709 Instructions 8 70 Form 709A United States Short
Form Gift Tax Return 14 X WI 71 Form 712 Life Insurance Statement 65 X SB,
TE 72 Form 720 Quarterly Federal Excise Tax Return 135 WI, SB, LB
73 Instr 720 Instructions 12 74 Sched 720 (Sched C) Supporting Statements
for Adjustments and Claims 35 a
75 Form 730 Tax on Wagering 8 X WI, SB, LB, TE 76 Form 843 Claim for Refund
and Request for Abatement 7 WI, SB, LB
77 Instr 843 Instructions 2 78 Form 907 Agreement to Extend the Time to
Bring Suit 1 X a
79 Form 926 Return by a U. S. Transferor of Property to a Foreign
Corporation
17 WI, SB, LB, TE 80 Instr 926 Instructions 2 81 Form 928 Fuel Bond 3 X
a 82 Form 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 28
WI, SB, LB, TE
83 Instr 940 Instructions 6 84 Form 940 EZ Employer's Annual Federal
Unemployment (FUTA) Tax Return 16 WI, SB, LB, TE 85 Instr 940 EZ
Instructions 5 86 Form 941 Employer's Quarterly Federal Tax Return 24 WI,
SB, LB, TE
87 Instr 941 Instructions 4 88 Sched 941 (Sched B) Employer's Record of
Federal Tax Liability 3 X WI, LB, TE 89 Form 941C Supporting Statement to
Correct Information 25 X WI, SB, LB, TE
90 Form 941M Employer's Monthly Federal Tax Return 22 X WI, SB, LB, TE 91
Form 941SS Employer's Quarterly Federal Tax Return 17 X WI, SB, LB, TE
92 Form 943 Employer's Annual Tax Return for Agricultural Employees 15 WI,
SB, LB, TE 93 Instr 943 Instructions 3 94 Form 943A Agricultural Employer's
Record of Federal Tax Liability 13 X WI, SB, LB, TE
95 Form 945 Annual Return of Withheld Federal Income Tax 20 WI, SB, LB, TE
96 Instr 945 Instructions 4 97 Form 945A Annual Record of Federal Tax
Liability 13 X WI, SB, LB, TE
98 Form 952 Consent to Extend Period of Limitation on Assessment of 1 X SB,
TE
Enclosure II GAO- 01- 301R Information on Federal Tax System 42
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
Income Taxes 99 Form 966 Corporate Dissolution or Liquidation 15 X SB, LB
100 Form 970 Application to Use Lifo Inventory Method 20 X WI, SB, LB, TE
101 Form 972 Consent of Shareholder to Include Specific Amount in Gross
Income 4 X WI, SB, LB, TE 102 Form 973 Corporation Claim for Deduction for
Consent Dividends 4 X SB, LB
103 Form 976 Claim for Deficiency Dividends Deductions by a Personal Holding
Company, Regulated Investment Company, or Real Estate Investment Trust
17 X SB, LB 104 Form 982 Reduction of Tax Attributes Due to Discharge of
Indebtedness
(and Section 1082 Basis Adjustment) 19 X WI, SB, LB
105 Form 990 Return of Organization Exempt from Income Tax 207 TE 106 Instr
990, 990EZ Instructions 40 107 Sched 990 (Sched A) Organization Exempt Under
Section 501( c)( 3) 146 TE
108 Instr 990 (Sched A) Instructions 8 109 Form 990BL Information and
Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related
Persons
55 TE 110 Instr 990BL Instructions 4 111 Form 990C Farmers' Cooperative
Association Income Tax Return 202 SB, LB, TE
112 Instr 990C Instructions 16 113 Form 990EZ Short Form Return of
Organization Exempt from Income Tax 72 TE 114 Form 990PF Return of Private
Foundation or Section 4947( a)( 1) Nonexempt
Charitable Trust Treated as a Private Foundation 293 TE
115 Instr 990PF Instructions 28 116 Form 990T Exempt Organization Business
Income Tax Return (and proxy tax under section 6033( e))
134 SB, LB, TE 117 Instr 990T Instructions 19 118 Form 990W Estimated Tax on
Unrelated Business Taxable Income for Tax
Exempt Organizations 72 X SB, LB, TE
119 Form 1000 Ownership Certificate 2 WI, SB, LB, TE 120 Form 1001
Ownership, Exemption, or Reduced Rate Certificate 20 X WI, SB, LB, TE
121 Form 1028 Application for Recognition of Exemption Under Section 521 of
the Internal Revenue Code 98 SB, LB, TE
122 Instr 1028 Instructions 2 123 Form 1040 U. S. Individual Income Tax
Return 79 WI, SB 124 Instr 1040 Instructions 72 125 Instr 1040 (Tax Tables)
Instructions 13
Enclosure II GAO- 01- 301R Information on Federal Tax System 43
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
126 Instr 1040 General Instructions 59 127 Sched 1040 (Sched A& B) Itemized
Deductions and Interest & Dividend Income 37 WI, SB
128 Instr 1040 (Sched A& B) Instructions 13
129 Sched 1040 (Sched C) Profit or Loss from Business (Sole Proprietorship)
69 WI, SB 130 Instr 1040 (Sched C) Instructions 9 131 Sched 1040 (Sched C
EZ)
Net Profit from Business (Sole Proprietorship) 26 WI, SB
132 Sched 1040 (Sched D) Capital Gains and Losses 65 WI, SB 133 Instr 1040
(Sched D) Instructions 7 134 Sched 1040 (Sched D- 1) Continuation Sheet for
Schedule D (Form 1040) 14 WI, SB
135 Sched 1040 (Sched E) Supplemental Income and Loss 63 WI, SB 136 Instr
1040 (Sched E) Instructions 6 137 Sched 1040 (Sched EIC) Earned Income
Credit 7 X WI, SB
138 Sched 1040 (Sched F) Profit or Loss From Farming 74 WI, SB 139 Instr
1040 (Sched F) Instructions 7 140 Sched 1040 (Sched H) Household Employment
Taxes 40 WI, SB
141 Instr 1040 (Sched H) Instructions 8 142 Sched 1040 (Sched J) Farm Income
Averaging 22 WI, SB 143 Instr 1040 (Sched J) Instructions 4 144 Sched 1040
(Sched R) Credit for the Elderly or the Disabled 24 WI, SB
145 Instr 1040 (Sched R) Instructions 4 146 Sched 1040 (Sched SE) Self-
Employment Tax 28 WI, SB 148 Form 1040A U. S. Individual Income Tax Return
55 WI 149 Instr 1040A Instructions 65 150 Sched 1040A (Sched 1) Interest and
Ordinary Dividends for Form 1040A Filers 6 WI 151 Sched 1040A (Sched 2)
Child and Dependent Care Expenses for Form 1040A Filers 29 WI 152 Sched
1040A (Sched 3) Credit for the Elderly or the Disabled for Form 1040A Filers
24 WI 153 Instr 1040A (Sched 3) Instructions 5 154 Form 1040C U. S.
Departing Alien Income Tax Return 75 WI 155 Instr 1040C Instructions 6 156
Form 1040ES Estimated Tax for Individuals 26 X WI, SB
157 Form 1040ES (NR) U. S. Estimated Tax for Nonresident Alien Individuals
28 X WI 158 Form 1040EZ Income Tax Return for Single and Joint Filers With
No Dependents 14 WI
Enclosure II GAO- 01- 301R Information on Federal Tax System 44
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
159 Instr 1040EZ Instructions 32 160 Form 1040NR U. S. Nonresident Alien
Income Tax Return 129 a 161 Instr 1040NR Instructions 32 162 Form 1040NR EZ
U. S. Income Tax Return for Certain Nonresident Aliens With No Dependents
40 WI 163 Instr 1040NR EZ Instructions 12 164 Form 1040SS U. S. Self-
Employment Tax Ret 122 X a
165 Form 1040 V Payment Voucher 5 X a
166 Form 1040 X Amended U. S. Individual Income Tax Return 38 a
167 Instr 1040X Instructions 6 168 Form 1041 U. S. Income Tax Return for
Estates and Trusts 166 SB 169 Instr 1041 Instructions 32 170 Sched 1041
(Sched D) Capital Gains and Losses 66 SB
171 Sched 1041 (Sched J) Accumulation Distribution for a Complex Trust 37 SB
172 Sched 1041 (Sched K- 1) Beneficiary's Share of Income, Deductions,
Credits, etc. 38 X SB
173 Form 1041A U. S. Information Return Trust Accumulation of Charitable
Amounts
58 X SB 174 Form 1041ES Estimated Income Tax for Estates and Trusts 57 SB
175 Instr 1041ES (OCR) Instructions 4 176 Form 1041 QFT U. S. Income Tax
Return for Qualified Funeral Trusts 26 X SB 177 Form 1041 T Allocation of
Estimated Tax Payments to Beneficiaries 7 X SB
178 Form 1042 Annual Withholding Tax Return for U. S. Source Income of
Foreign Persons 74 X WI, SB, LB
179 Form 1042 S Foreign Person's U. S. Source Income Subject to Withholding
22 WI, SB, LB 180 Instr 1042 S Instructions 7 181 Form 1045 Application for
Tentative Refund 251 WI, SB
182 Instr 1045 Instructions 6 183 Form 1065 U. S. Partnership Return of
Income 162 SB, LB 184 Instr 1065 Instructions 32 185 Sched 1065 (Sched D)
Capital Gains and Losses 23 SB, LB
186 Sched 1065 (Sched K1) Partner's Share of Income, Credits, Deductions,
etc. 60 SB, LB 187 Instr 1065 (Sched K1) Instructions 11 188 Form 1065 B U.
S. Return of Income for Electing Large Partnerships 190 SB, TE
189 Instr 1065 B Instructions 25 190 Sched 1065 B (Sched K1)
Partner's Share of Income (Loss) From an Electing Large Partnership 9 SB, TE
Enclosure II GAO- 01- 301R Information on Federal Tax System 45
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
191 Instr 1065 B (Sched K1)
Instructions 9 192 Form 1066 U. S. Real Estate Mortgage Investment Conduit
(REMIC)
Income Tax Return 97 SB, TE
193 Instr 1066 Instructions 8 194 Sched 1066 (Sched Q) Quarterly Notice to
Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation 22 X
SB, TE
195 Form 1078 Certificate of Alien Claiming Residence in the U. S 1 X WI 196
Form 1096 Annual Summary and Transmittal of U. S. Information Returns 6 X
WI, SB, LB, TE 197 Form 1098 Mortgage Interest Statement 4 WI, SB, LB, TE
198 Instr 1098 Instructions 4 199 Form 1098 E Student Loan Interest
Statement 1 SB, LB, TE 200 Instr 1098 E & 1098 T Instructions 2 201 Form
1098 T Tuition Payments Statement 4 X TE
202 Instr 1099 General Instructions 16 203 Form 1099A Acquisition or
Abandonment of Secured Property 6 WI, SB, LB, TE 204 Instr 1099A & 1099C
Instructions 4 205 Form 1099B Proceeds from Broker and Barter Exchange
Transactions 9 WI, SB, LB
206 Instr 1099B Instructions 2 207 Form 1099C Cancellation of Debt 7 X SB,
LB, TE 208 Form 1099DIV Dividends and Distributions 9 SB, LB
209 Instr 1099DIV Instructions 2 210 Form 1099G Certain Government and
Qualified State Tuition Program Payments 8
a 211 Instr 1099G Instructions 2 212 Form 1099INT Interest Income 7 WI, SB,
LB, TE
213 Instr 1099INT & 1099OID Instructions 4
214 Form 1099LTC Long Term Care and Accelerated Death Benefits 4 WI, SB, LB,
TE 215 Instr 1099LTC Instructions 2 216 Form 1099MISC Miscellaneous Income
13 WI, SB, LB, TE
217 Instr 1099MISC Instructions 6 218 Form 1099MSA Distributions From an MSA
or Medicare+ Choice MSA 5 SB, LB, TE 219 Instr 1099MSA &
5498MSA Instructions 2
220 Form 1099OID Original Issue Discount 7 WI, SB, LB, TE 221 Form 1099PATR
Taxable Distributions Received From Cooperatives 9 SB, LB, TE
Enclosure II GAO- 01- 301R Information on Federal Tax System 46
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
222 Instr 1099PATR Instructions 1 223 Form 1099R Distributions From
Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance
Contracts, etc.
15 WI, SB, LB, TE 224 Instr 1099R & 5498 Instructions 19 225 Form 1099S
Proceeds from Real Estate Transactions 5 WI, SB, LB, TE
226 Instr 1099S Instructions 4 227 Form 1116 Foreign Tax Credit (Individual,
Estate, Trust, or Nonresident Alien Individual) 51 WI, SB, LB
228 Instr 1116 Instructions 12 229 Form 1118 Foreign Tax Credit -
Corporations 147 SB, LB, TE 230 Instr 1118 Instructions 12 231 Sched 1118
(Sched I) Reduction of Oil and Gas Extraction Taxes 20 SB, LB, TE
232 Sched 1118 (Sched J) Adjustments to Separate Limitation Income (Loss)
Categories for Determining Numerators of Limitation Fractions, Year- End
Recharacterization Balances, and Overall Foreign Loss Account Balances 47
SB, LB, TE
233 Form 1120 U. S. Corporation Income Tax Return 188 SB, LB 234 Instr 1120/
1120A Instructions 24 235 Sched 1120 (Sched D) Capital Gains and Losses 18
SB, LB
236 Sched 1120 (Sched PH) U. S. Personal Holding Company (PHC) Tax 51 SB, LB
237 Instr 1120 (Sched PH) Instructions 4 238 Form 1120A U. S. Corporation
Short- Form Income Tax Return 98 SB
239 Form 1120F U. S. Income Tax Return of a Foreign Corporation 276 SB, LB
240 Instr 1120F Instructions 20 241 Form 1120FSC U. S. Income Tax Return of
a Foreign Sales Corporation 242 SB, LB
242 Instr 1120FSC Instructions 16 243 Sched 1120 (Sched P) Transfer Price or
Commission 35 SB, LB 244 Instr 1120 (Sched P) Instructions 2 245 Form 1120H
U. S. Income Tax Return for Homeowners Associations 37 SB
246 Sched 1120 (Sched H) Section 280H Limitations for a Personal Service
Corporation (PSC) 23 a
247 Form 1120IC DISC Interest Charge Domestic International Sales
Corporation Return 231 SB, LB
248 Instr 1120IC DISC Instructions 16 249 Sched 1120IC DISC (Sched K)
Shareholder's Statement of IC- DISC Distributions
13 SB, LB 250 Sched 1120IC DISC Inter- company Transfer Price or Commission
42 SB, LB
Enclosure II GAO- 01- 301R Information on Federal Tax System 47
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
(Sched P) 251 Sched 1120IC DISC (Sched Q) Borrower's Certificate of
Compliance With the Rules for
Producer's Loan 1 SB, LB
252 Form 1120L U. S. Life Insurance Company Income Tax Return 341 SB, TE 253
Instr 1120L Instructions 18 254 Form 1120ND Return for Nuclear
Decommissioning Funds and Certain
Related Persons 65 SB, TE
255 Instr 1120ND Instructions 4 256 Form 1120PC U. S. Property and Casualty
Insurance Company Income Tax Return 316 SB, TE 257 Instr 1120PC Instructions
18 258 Form 1120POL U. S. Income Tax Return for Certain Political
Organizations 35 X SB
259 Form 1120REIT U. S. Income Tax Return for Real Estate Investment Trusts
169 SB, LB 260 Instr 1120REIT Instructions 16 261 Form 1120RIC U. S. Income
Tax Return for Regulated Investment Companies 169 SB, LB
262 Instr 1120RIC Instructions 11 263 Form 1120S Income Tax Return for an S
Corporation 171 SB, LB 264 Instr 1120S Instructions 28 265 Sched 1120S
(Sched D) Capital Gains and Losses and Built- in Gains 32 SB, LB
266 Instr 1120S (Sched D) Instructions 4 267 Sched 1120S (Sched K1)
Shareholder's Share of Income, Credits, Deductions, etc. 52 SB, LB
268 Instr 1120S (Sched K1) Instructions 8
269 Form 1120 SF U. S. Income Tax Return for Settlement Funds (Under Section
468B)
46 SB, LB 270 Instr 1120 SF Instructions 4 271 Form 1120 W Estimated Tax for
Corporations 72 X SB, LB
272 Form 1120X Amended U. S. Corporation Income Tax Return 18 X SB, LB 273
Form 1122 Authorization and Consent of Subsidiary Corporation to be Included
in a Consolidated Income Tax Return 1
SB, TE 274 Form 1127 Application for Extension of Time for Payment of Tax 1
X
a 275 Form 1128 Application to Adopt, Change or Retain a Tax Year 60 WI, SB,
LB, TE
276 Instr 1128 Instructions 4 277 Form 1138 Extension of Time For Payment of
Taxes By a Corporation Expecting a Net Operating Loss Carryback
8 X SB, LB
Enclosure II GAO- 01- 301R Information on Federal Tax System 48
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
278 Form 1139 Corporation Application for Tentative Refund 51 SB, LB 279
Instr 1139 Instructions 4 280 Form 1310 Statement of Person Claiming Refund
Due a Deceased Taxpayer
7 X WI 281 Form 1363 Export Exemption Certificate 1 X WI, SB, LB, TE 282
Form 1914 Computation of Allowable MACRS/ ACRS/ Depreciation Deduction
1 a
283 Form 2032 Contract Coverage Under Title II of the Social Security Act 5
X WI, SB, LB, TE 284 Form 2063 U. S. Departing Alien Income Tax Statement 17
WI 285 Form 2106 Employee Business Expenses 42 WI 286 Instr 2106
Instructions 4 287 Form 2106 EZ Unreimbursed Employee Business Expenses 17 X
WI 288 Form 2120 Multiple Support Declaration 1 X WI 289 Form 2210
Underpayment of Estimated Tax by Individuals, Estates and
Trusts 71 WI, SB 290 Instr 2210 Instructions 6 291 Form 2210F Underpayment
of Estimated Tax By Farmers and Fishermen 20 X WI, SB
292 Form 2220 Underpayment of Estimated Tax By Corporations 82 X SB, LB, TE
293 Form 2290 Heavy Highway Vehicle Use Tax Return 10 WI, SB, LB, TE
294 Instr 2290 Instructions 8 295 Form 2350 Application for Extension of
Time to File U. S. Income Tax Return 11 X WI, SB
296 Form 2438 Undistributed Capital Gains Tax Return 14 X SB, LB 297 Form
2439 Notice to Shareholder of Undistributed Long Term Capital
Gains 5 X SB, LB 298 Form 2441 Child and Dependent Care Expenses 24 WI 299
Instr 2441 Instructions 3 300 Form 2553 Election by a Small Business
Corporation 19 SB, LB
301 Instr 2553 Instructions 2 302 Form 2555 Foreign Earned Income 63 WI 303
Instr 2555 Instructions 4 304 Form 2555 EZ Foreign Earned Income Exclusion
28 WI 305 Instr 2555 EZ Instructions 3 306 Form 2587 Application for Special
Enrollment Examination 8 X a
307 Form 2678 Employer Appointment of Agent 10 X a
308 Form 2688 Application for Additional Extension of Time To File U. S.
Individual Income Tax Return 4 X WI, SB
Enclosure II GAO- 01- 301R Information on Federal Tax System 49
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
309 Form 2758 Application for Extension of Time To File Certain Excise,
Income, information, and Other Returns
8 X WI, SB, LB, TE 310 Form 2848 Power of Attorney and Declaration of
Representative 13 WI, SB, LB, TE
311 Instr 2848 Instructions 4 312 Form 3115 Application for Change in
Accounting Method 160 WI, SB, LB, TE 313 Instr 3115 Instructions 4 314 Form
3206 Information Statement By United Kingdom Withholding Agents
Paying Dividends from U. S. Corporations to Residents of the United States
and Certain Treaty Countries 15 X SB, LB
315 Form 3468 Investment Credit 28 a
316 Instr 3468 Instructions 4 WI, SB, LB 317 Form 3491 Consumer Cooperative
Exemption Application 10 X TE
318 Form 3520 Annual Return To Report Transactions With Foreign Trusts and
Receipt of Certain Foreign Gifts
89 WI, SB, LB, TE 319 Instr 3520 Instructions 13 320 Form 3520 A Annual
Information Return of Foreign Trust With a U. S. Owner 146 SB
321 Instr 3520 A Instructions 4 322 Form 3621 Net Operating Loss
Computation- Individuals, Corporations, and Estates and Trusts 30
a 323 Form 3621 A Computation of Net Operating Loss Deduction for
Intervening Years Modifications
15 a
324 Form 3800 General Business Credit 64 WI, SB, LB, TE 325 Instr 3800
Instructions 2 326 Form 3903 Moving Expenses 5 X WI 327 Form 3911 Taxpayer
Statement Regarding Refund 13
a 328 Form 3975 Tax Professionals Annual Mailing List Application and Order
Blank 6 a
329 Form 4029
Application for Exemption From Social Security and Medicare Taxes and Waiver
of Benefits 2
X WI
330 Form 4136 Credit For Federal Tax Paid On Fuels 25 X WI, SB, LB, TE 331
Form 4137 Social Security and Medicare Tax On Unreported Tip Income 14 X WI
332 Form 4224 Exemption From Withholding of Tax On Income Effectively
Connected With the Conduct of Trade or Business in the U. S. 1 X WI, SB, LB,
TE 333 Form 4255 Recapture of Investment Credit 14 X WI, SB, LB, TE
334 Form 4361 Application for Exemption From Self- Employment Tax for Use B
y Ministers, Members of Religious Orders and Christian 7 X WI
Enclosure II GAO- 01- 301R Information on Federal Tax System 50
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
Science Practitioners 335 Form 4419 Application for Filing Information
Returns
Magnetically/ Electronically 10 X a
336 Form 4461 Application for Approval of Master or Prototype and Regional
Prototype Defined Contribution Plan 45 X TE 337
Form Application for Approval of Master or Prototype and Regional Prototype
Defined Benefit Plan 44 X TE
338 Form 4461 B Application for Approval of Master or Prototype Plan or
Regional Prototype Plan (Mass Submitter Adopting Sponsor) 16 X TE
339 Form 4466 Corporation Application for Quick Refund of Overpayment of
Estimated Tax
9 X SB, LB 340 Form 4506 Request for Copy or Transcript of Tax Form 14 X WI,
SB, LB, TE
341 Form 4506 A Request for Public Inspection or Copy of Exempt Organization
Tax Form 8 X WI, SB, LB, TE
342 Form 4562 Depreciation and Amortization 42 WI, SB, LB, TE 343 Instr 4562
Instructions 11 344 Form 4563 Exclusion of Income for Bona Fide Residents of
American
Samoa 17 X WI 345 Form 4626 Alternative Minimum Tax - Corporations 39 SB, TE
346 Instr 4626 Instructions 11 347 Form 4684 Casualties and Thefts 40 WI,
SB, LB, TE 348 Instr 4684 Instructions 4 349 Form 4720 Return of Certain
Excise Taxes on Charities and Other Persons
Under Chapters 41 and 42 of the Internal Revenue Code 113 TE
350 Instr 4720 Instructions 8 351 Form 4768
Application for Extension of Time To File a Return and/ or Pay U. S. Estate
(and Generation- Skipping Transfer) Taxes
8 X WI, SB
352 Form 4782 Employee Moving Expense Information 4 X a
353 Form 4789 Currency Transaction Report 49 X SB, LB 354 Form 4790 Report
of International Transportation of Currency or Monetary
Instruments 27 X a
355 Form 4797 Sales of Business Property 53 WI, SB, LB, TE 356 Instr 4797
Instructions 4 357 Form 4802 Transmittal of Information Returns Reported
Magnetically/ Electronically (Continuation of Form 4804) 5 a
Enclosure II GAO- 01- 301R Information on Federal Tax System 51
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
358 Form 4804 Transmittal of Information Returns Reported Magnetically/
Electronically
10 X a
359 Form 4835 Farm Rental Income and Expenses 47 X WI, SB, LB 360 Form 4852
Substitute for Form W- 2, Wage and Tax Statement, or Form 1099R,
Distributions From Pensions, Annuities, Retirement or
Profit- Sharing Plans, IRA's Insurance Contracts, Etc. 20 a
361 Form 4868 Application for Automatic Extension of Time to File U. S.
Individual Income Tax Return 10 X WI, SB
362 Form 4876 A Election to Be Treated as an Interest Charge DISC 23 X SB,
LB 363 Form 4952 Investment Interest Expense Deduction 13 X WI, SB
364 Form 4970 Tax on Accumulation Distribution of Trusts 51 X WI, SB, LB 365
Form 4972 Tax on Lump- Sum Distributions 39 WI 366 Instr 4972 Instructions 4
367 Form 4996 Electronic/ Magnetic Media Filing Transmittal for Wage and
Withholding Tax Returns 11 a
368 Form 5074 Allocation of Individual Income Tax to Guam or the
Commonwealth of the Northern Mariana Islands (CNMI)
32 X WI 369 Form 5213 Election to Postpone Determination As To Whether the
Presumption Applies That an Activity is Engaged in for Profit 3 X WI, SB
370 Form 5227 Split- Interest Trust Information Return 98 SB 371 Instr 5227
Instructions 8 372 Form 5300 Application for Determination for Employee
Benefit Plan 50 TE
373 Instr 5300 Instructions 4 374 Sched 5300 (Sched Q) Nondiscrimination
Requirements 41 TE 375 Instr 5300 (Sched Q) Instructions 7 376
Form 5303 Application for Determination for Collectively Bargained Plan
(Info Copy Only) 47
TE 377 Instr 5303 Instructions 4 378 Form 5304 Simple Savings Incentive
Match Plan for Employees of Small
Employers (SIMPLE) 7 X TE
379 Form 5305 Traditional Individual Retirement Trust Account 8 X TE 380
Form 5305 E Education Individual Retirement Trust Account 10 X TE
381 Form 5305 EA Education Individual Retirement Custodial Account 10 X TE
382 Form 5305 R Roth Individual Retirement Trust Account 9 X TE
383 Form 5305 RA Roth Individual Retirement Custodial Account 9 X TE 384
Form 5305 RB Roth Individual Retirement Annuity Endorsement 9 X
a
Enclosure II GAO- 01- 301R Information on Federal Tax System 52
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
385 Form 5035 S SIMPLE Individual Retirement Trust Account 8 X TE 386 Form
5305 A Traditional Individual Retirement Custodial Account 8 X TE
387 Form 5305 SA SIMPLE Individual Retirement Custodial Account 8 X TE 388
Form 5305A SEP Salary Reduction and Other Elective Simplified Employee
Pension -Individual Retirement Accounts Contribution Agreement 7 X a
389 Form 5305 SEP Simplified Employee Pension - Individual Retirement
Accounts Contribution Agreement 2 X TE
390 Form 5305 SIMPLE Savings Incentive Match Plan for Employees of Small
Employers (SIMPLE)
7 X TE 391 Form 5306 Application for Approval of Prototype or Employer
Sponsored Individual Retirement Account 28 X TE
392 Form 5306 SEP Application for Approval of Prototype Simplified Employee
Pension 18 X TE
393 Form 5307 Application for Determination for Adopters of Master or
Prototype, Regional Prototype or Volume Submitter Plans
40 TE 394 Instr 5307 Instructions 3 395 Form 5308 Request for Change in
Plan/ Trust Year 10 X TE
396 Form 5309 Application for Determination of Employee Stock Ownership Plan
25 X TE
397 Form 5310 Application for Determination Upon Termination (Info Copy
Only)
113 TE 398 Instr 5310 Instructions 4 399 Form 5310 A Notice of Plan Merger
or Consolidation, Spinoff, or Transfer of
Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
28 TE
400 Instr 5310 A Instructions 4 401 Form 5329 Additional Taxes Attributable
to IRAs, Other Qualified Retirement Plans, Annuities, Modified Endowment
Contracts,
and MSAs 45 WI 402 Instr 5329 Instructions 6 403 Form 5330 Return of Excise
Taxes Related to Employee Benefit Plans 70 TE
404 Instr 5330 Instructions 6 405 Form 5452 Corporate Report of Nondividend
Distributions 5 SB, LB 406 Form 5471 Information Return of U. S. Persons
With Respect To Certain
Foreign Corporations 111 WI, SB, LB, TE 407 Instr 5471 Instructions 15
Enclosure II GAO- 01- 301R Information on Federal Tax System 53
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
408 Sched 5471 (Sched J) Accumulated Earnings and Profits (E& P) of
Controlled Foreign Corporation
10 WI, SB, LB, TE 409 Sched 5471 (Sched M) Transactions Between Controlled
Foreign Corporation and
Shareholders or Other Related Persons 100 WI, SB, LB, TE
410 Sched 5471 (Sched N) Return of Officers, Directors, and 10% Or More
Shareholders of a Foreign Personal Holding Company 22 WI, SB, LB, TE
411 Sched 5471 (Sched O) Organization or Reorganization of Foreign
Corporation, and Acquisitions and Dispositions of Its Stock
34 WI, SB, LB, TE 412 Form 5472 Information Return of a 25% Foreign- Owned
U. S. Corporation
or a Foreign Corporation Engaged in a U. S. Trade or Business 63 X SB, LB
413 Form 5498 IRA Contribution Information 10 X SB, LB 414 Form 5498 MSA MSA
or Medicare+ Choice MSA Information 6 X SB, LB
415 Form 5500 Annual Return/ Report of Employee Benefit Plan (with 100 or
more participants) 142 TE
416 Instr 5500 Instructions 22 417 Sched 5500 (Sched A) Insurance
Information 31 TE 418 Sched 5500 (Sched B) Actuarial Information 105 TE
419 Instr 5500 (Sched B) Instructions 8 420 Sched 5500 (Sched C) Service
Provider and Trustee Information 14 TE 421 Sched 5500 (Sched E) ESOP Annual
Information 29 TE
422 Sched 5500 (Sched F) Fringe Benefit Plan Annual Information Return 10 TE
423 Sched 5500 (Sched G) Financial Schedules 53 TE
424 Sched 5500 (Sched P) Annual Return of Fiduciary of Employee Benefit
Trust 8 TE 425 Sched 5500 (Sched SSA)
Annual Registration Statement Identifying Separated Participants With
Deferred Vested Benefits 19 TE
426 Form 5500 C/ R Return/ Report of Employee Benefit Plan (With fewer than
100 participants)
166 TE 427 Instr 5500 C/ R Instructions 20 428 Form 5500 EZ Annual Return of
One Participant (Owners and Their Spouses)
Retirement Plan 37 TE
429 Instr 5500 EZ Instructions 8 430 Form 5558 Application for Extension of
Time to File Certain Employee Plan Returns 5 X TE
431 Form 5578 Annual Certification of Racial Nondiscrimination for a Private
School Exempt From Federal Income Tax 7 X TE
432 Form 5712 A Election and Verification of the Cost Sharing or Profit
Split Method Under Section 936( h)( 5) 18 X SB, LB
Enclosure II GAO- 01- 301R Information on Federal Tax System 54
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
433 Form 5713 International Boycott Report 54 SB, LB 434 Instr 5713
Instructions 7 435 Sched 5713 (Sched A) International Boycott Factor
(Section 999( c)( 1)) 11 SB, LB
436 Sched 5713 (Sched B) Specifically Attributable Taxes and Income (Section
999( c)( 2)) 7 SB, LB 437 Sched 5713 (Sched C) Tax Effect of the
International Boycott Provisions 10 SB, LB
438 Form 5735 Possessions Corporation Tax Credit (Under Sections 936 and
30A) 65 SB, LB
439 Instr 5735 Instructions 4 440 Sched 5735 (Sched P) Allocation of Income
and Expenses Under Section 936( h)( 5) 34 SB, LB 441 Form 5754 Statement by
Person( s) Receiving Gambling Winnings 2 X WI 442 Form 5768 Election/
Revocation of Election By an Eligible Section 501( c)( 3)
Organization to Make Expenditures To Influence Legislation 2 X TE
443 Form 5884 Work Opportunity Credit 26 SB, LB 444 Form 6069 Return of
Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section
4953 and Computation of Section
192 Deduction 19 X TE
445 Form 6088 Distributable Benefits From Employee Pension Benefit Plans 8 X
TE 446 Form 6118 Claim for Refund of Income Tax Return Preparer Penalties 10
X SB, LB
447 Form 6177 General Assistance Program Determination 5 X a
448 Form 6197 Gas Guzzler Tax 5 X SB, TE 449 Form 6198 At- Risk Limitations
25 WI, SB, LB
450 Instr 6198 Instructions 8 451 Form 6199 Certification of Youth
Participating in a Qualified Cooperative Education Program 5 X a
452 Form 6251 Alternative Minimum Tax - Individuals 64 WI, SB 453 Instr 6251
Instructions 8 454 Form 6252 Installment Sale Income 42 WI, SB, LB
455 Instr 6252 Instructions 2 456 Form 6406 Short Form Application for
Determination for Minor Amendment of Employee Benefit Plan
19 TE 457 Instr 6406 Instructions 3 458 Form 6466 Transmittal of Forms W- 4
Reported Magnetically/ Electronically 10 X
a 459 Form 6467 Transmittal of Forms W- 4 Reported Magnetically/
Electronically
(Continuation) 3 a
460 Form 6478 Credit for Alcohol Used as Fuel 36 X SB, LB 461 Form 6497
Information Return of Nontaxable Energy Grants or Subsidized
Energy Financing 11 X TE
Enclosure II GAO- 01- 301R Information on Federal Tax System 55
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
462 Form 6559 Transmitter Report and Summary of Magnetic Media 11 X a
463 Form 6559 A Continuation Sheet for Form 6559 1 X a
464 Form 6627 Environmental Taxes 17 SB, LB 465 Instr 6627 Instructions 4
466 Form 6765 Credit for Increasing Research Activities 58 SB, LB
467 Instr 6765 Instructions 4 468 Form 6781 Gains and Losses From Section
1256 Contracts and Straddles 33 X WI, SB, LB 469 Form 7004 Application for
Automatic Extension of Time to File Corporation
Income Tax Return 12 X SB, LB
470 Form 7018 Employer's Order Blank for Forms 1 X a
471 Form 8023 Corporate Qualified Stock Purchase Elections 49 SB, LB 472
Instr 8023 Instructions 5 473 Form 8023 A Corporate Qualified Stock
Purchases 30 SB, LB
474 Form 8027 Employer's Annual Information Return of Tip Income and
Allocated Tips 9 SB, LB
475 Instr 8027 Instructions 4 476 Form 8027 T Transmittal of Employer's
Annual Information Return of Tip Income and Allocated Tips
1 SB, LB 477 Form 8038 Information Return for Tax- Exempt Private Activity
Bond Issues 69 TE
478 Instr 8038 Instructions 4 479 Form 8038G Information Return for Tax-
Exempt Governmental Obligations 45 TE 480 Instr 8038G Instructions 2 481
Form 8038GC Information Return for Small Tax- Exempt Governmental Bond
Issues, Leases and Installment Sales
2 13 X TE 482 Form 8038T Arbitrage Rebate and Penalty in Lieu of Arbitrage
Rebate 39 X TE
483 Form 8082 Notice of Inconsistent Treatment or Amended Return 15 X WI,
SB, LB 484 Instr 8082 Instructions 2 485 Form 8160 Tax Package Postcard WI
486 Form 8160 A Form 1120/ 1120- A Tax Package Postcard SB, LB
487 Form 8160 B Form 1120S Tax Package Postcard SB, LB 488 Form 8160 C Form
1065 Package Postcard SB, LB
489 Form 8160 E Form 8160- E Tax Package Postcard (E- File) a 490 Form 8233
Exemption From Withholding on Compensation for
Independent Personal Services of a Nonresident Alien Individual
12 WI 491 Instr 8233 Instructions 2 492 Form 8264 Application for
Registration of a Tax Shelter 114 SB, LB
Enclosure II GAO- 01- 301R Information on Federal Tax System 56
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
493 Instr 8264 Instructions 8 494 Form 8271 Investor Reporting of Tax
Shelter Registration Number 3 X WI, SB, LB 495 Form 8274 Certification by
Churches and Qualified Church- Controlled
Organizations Electing Exemption From Employer Social Security and Medicare
Taxes 1 X TE
496 Form 8275 Disclosure Statement 14 WI, SB, LB 497 Instr 8275 Instructions
2 498 Form 8275 R Regulation Disclosure Statement 15 WI, SB, LB
499 Instr 8275 R Instructions 2 500 Form 8279 Election To Be Treated as a
FSC or as a Small FSC 12 X SB, LB 501 Form 8281 Information Return for
Publicly Offered Original Issue Discount
Instruments 15 X SB, LB
502 Form 8282 Donee Information Return (Sale, Exchange or Other Disposition
of Donated Property)
19 X WI, SB, LB 503 Form 8283 Noncash Charitable Contributions 29 WI, SB, LB
504 Instr 8283 Instructions 4 505 Form 8288 U. S. Withholding Tax Return for
Dispositions by Foreign Persons of U. S. Real Property Interests
13 X SB, LB 506 Form 8288A Statement of Withholding on Dispositions by
Foreign Persons of U. S. Real Property Interests 6 X SB, LB
507 Form 8288B Application for Withholding Certificate for Dispositions by
Foreign Persons of U. S. Real Property Interests 18 X SB, LB
508 Form 8300 Report of Cash Payments Over $10,000 Received In a Trade or
Business 45 SB, LB
509 Instr 8300 SP Instructions 4 510 Form 8308 Report of a Sale or Exchange
of Certain Partnership Interests 3 X WI, SB, LB 511 Form 8328 Carryforward
Election of Unused Private Activity Bond Volume Cap
20 X TE 512 Form 8329 Lender's Information Return for Mortgage Credit
Certificates (MCCs)
9 X SB, LB 513 Form 8330 Issuer's Quarterly Information Return for Mortgage
Credit
Certificates (MCCs) 9 X SB, LB
514 Form 8332 Release of Claim to Exemption for Child of Divorced or
Separated Parents
2 X WI 515 Form 8362 Currency Transaction Report by Casinos 70 X SB, TE 516
Form 8379 Injured Spouse Claim and Allocation 17 WI 517 Form 8390
Information Return For Determination of Life Insurance 118 SB, TE
Enclosure II GAO- 01- 301R Information on Federal Tax System 57
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
Company Earnings Rate Under Section 809 518 Instr 8390 Instructions 2 519
Form 8396 Mortgage Interest Credit 19 X WI 520 Form 8404 Interest Charge on
DISC- Related Deferred Tax Liability 12 X SB, LB
521 Form 8453 U. S. Individual Income Tax Declaration for Electronic Filing
6 X WI 522 Form 8453 E Employee Benefit Plan Declaration and Signature for
Electronic/ Magnetic Media Filing
8 X TE 523 Form 8453 F U. S. Estate or Trust Income Tax Declaration and
Signature for
Electronic and Magnetic Media Filing 5 X SB
524 Form 8453 NR U. S. Nonresident Alien Income Tax Declaration for Magnetic
Media Filing 9 X WI 525 Form 8453 OL U. S. Individual Income Tax Declaration
for On- Line Services
Electronic Filing 6 X WI 526 Form 8453 P U. S. Partnership Declaration and
Signature for Electronic and
Magnetic Media Filing 5 X SB, LB
527 Form 8498 Program Sponsor Agreement for Continuing Education for
Enrolled Agents
6 X a
528 Form 8508 Request for Waiver From Filing Information Returns on Magnetic
Media (Forms W- 2, W- 2G, 1042S, 1098, 1099 Series, 5498, 5498- MSA, and
8027)
10 X a
529 Form 8554 Application for Renewal of Enrollment to Practice Before the
Internal Revenue Service
6 X a
530 Form 8582 Passive Activity Loss Limitations 17 WI, SB 531 Instr 8582
Instructions 11 532 Form 8582 CR Passive Activity Credit Limitations 49 WI,
SB
533 Instr 8582 CR Instructions 16 534 Form 8586 Low- Income Housing Credit
29 X WI, SB, LB 535 Form 8594 Asset Acquisition Statement 9 X SB, LB
536 Form 8596 Information Return for Federal Contracts 13 X TE 537 Form 8596
A Quarterly Transmittal of Information Returns for Federal Contracts
6 X TE 538 Form 8606 Nondeductible IRAs 39 WI 539 Instr 8606 Instructions 8
540 Form 8609 Low- Income Housing Credit Allocation Certification 21 X SB,
LB, TE
541 Sched 8609 (Sched A) Annual Statement 18 X SB, LB 542 Form 8610 Annual
Low- Income Housing Credit Agencies Report 16 X TE
543 Form 8611 Recapture of Low- Income Housing Credit 14 X SB, LB
Enclosure II GAO- 01- 301R Information on Federal Tax System 58
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
544 Form 8612 Return of Excise Tax on Undistributed Income of Real Estate
Investment Trusts 19 X SB, LB 545 Form 8613 Return of Excise Tax on
Undistributed Income of Regulated
Investment Company 19 X SB, LB
546 Form 8615 Tax for Children Under Age 14 Who Have Investment Income of
More Than $1, 400 19 X WI 547 Form 8621 Return by a Shareholder of a Passive
Foreign Investment Company or Qualified Electing Fund 46 WI, SB, LB
548 Instr 8621 Instructions 7 549 Form 8633 Application to Participate in
the IRS e- file Program 39 X a
550 Form 8645 Soil and Water Conservation Plan Certificate 3 X a
551 Form 8689 Allocation of Individual Income Tax to the Virgin Islands 40 X
WI 552 Form 8693 Low- Income Housing Credit Disposition Bond 11 X SB, LB 553
Form 8697 Interest Computation Under the Look- Back Method for
Completed Long Term Contracts 24 SB, LB
554 Instr 8697 Instructions 6 555 Form 8703 Annual Certification of a
Residential Rental Project 11 X SB, LB 556 Form 8709 Exemption From
Withholding On Investment Income of Foreign
Governments and International Organizations 9 X TE
557 Form 8716 Election to Have a Tax Year Other Than a Required Tax Year 5 X
SB, LB 558 Form 8717 User Fee for Employee Plan Determination Letter Request
21 X TE
559 Form 8718 User Fee for Exempt Organization Determination Letter Request
5 X TE 560 Form 8725 Excise Tax on Greenmail 16 X WI, SB, LB
561 Form 8736 Application for Automatic Extension of Time to File U. S.
Return for a Partnership, REMIC, or for Certain Trusts 8 X SB, LB
562 Form 8743 Information on Fuel Inventories and Sales 22 X a
563 Form 8752 Required Payment or Refund Under Section 7519 17 X SB, LB 564
Form 8800 Application for an Additional Extension of Time to File a U. S.
Return for a Partnership, REMIC or for Certain Trusts
6 X SB, LB 565 Form 8801 Credit for Prior Year Minimum Tax - Individuals,
Estates, and Trusts 48 X WI, SB
566 Form 8804 Annual Return for Partnership Withholding Tax (Section 1446)
21 SB, LB 567 Instr 8804 Instructions 8 568 Form 8805 Foreign Partner's
Information Statement of Section 1446
Withholding tax 18 SB, LB
569 Form 8809 Request for Extension of Time to File Information Returns 9 X
SB, LB
Enclosure II GAO- 01- 301R Information on Federal Tax System 59
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
570 Form 8810 Corporate Passive Activity Loss and Credit Limitations 17 X
SB, LB 571 Form 8811 Information Return for Real Estate Mortgage Investment
Conduits (REMICs) and Issuers of Collateralized Debt
Obligations 14 X SB, LB 572 Form 8812 Additional Child Tax Credit 9 X WI 573
Form 8813 Partnership Withholding Tax Payment (Section 1446) 3 SB, LB
574 Form 8814 Parent's Election to Report Child's Interest and Dividends 11
X WI 575 Form 8815 Exclusion of Interest From Series EE and I U. S. Savings
Bonds Issued After 1989
15 X WI 576 Form 8816 Special Loss Discount Account and Special Estimated
Tax Payments for Insurance Companies 21 X SB, TE
577 Form 8817 Allocation of Patronage and Non- patronage Income and
Deductions
41 X a
578 Form 8818 Optional Form To Record Redemption of Series EE and I U. S.
Savings Bonds Issued After 1989
12 X WI 579 Form 8819 Dollar Election Under Section 985 16 X SB, LB 580 Form
8820 Orphan Drug Credit 25 X SB, LB
581 Form 8821 Tax Information Authorization 11 X WI, SB, LB, TE 582 Form
8822 Change of Address 18 X WI, SB, LB, TE
583 Form 8823 Low- Income Housing Credit Agencies Report of Noncompliance or
Building Disposition
20 X TE 584 Form 8824 Like- Kind Exchanges 38 X WI, SB, LB
585 Form 8825 Rental Real Estate Income and Expenses of a Partnership or an
S Corporation 22 X SB, LB
586 Form 8826 Disabled Access Credit 29 X SB, LB 587 Form 8827 Credit for
Prior Year Minimum Tax - Corporations 9 X SB, LB
588 Form 8828 Recapture of Federal Mortgage Subsidy 23 WI 589 Instr 8828
Instructions 3 590 Form 8829 Expenses for Business Use of Your Home 42 SB
591 Instr 8829 Instructions 4 592 Form 8830 Enhanced Oil Recovery Credit 25
X SB, LB
593 Form 8831 Excise Taxes on Excess Inclusions of REMIC Residual Interests
14 X SB, LB
594 Form 8832 Entity Classification Election 5 X SB, LB 595 Form 8833
Treaty- Based Return Position Disclosure Under Section 6114 or 7701( b)
6 X WI, SB, LB 596 Form 8834 Qualified Electric Vehicle Credit 29 X WI, SB,
LB
Enclosure II GAO- 01- 301R Information on Federal Tax System 60
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
597 Form 8835 Renewable Electricity Production Credit 35 X SB, LB 598 Form
8837 Notice of Adoption of Revenue Procedure Model Amendments 10 X TE
599 Form 8838 Consent to Extend the Time to Assess Tax Under Section 367 -
Gain Recognition Agreement
7 X WI, SB, LB 600 Form 8839 Qualified Adoption Expenses 36 WI 601 Instr
8839 Instructions 4 602 Form 8840 Closer Connection Exception Statement for
Aliens 32 X WI 603 Form 8842 Election to Use Different Annualization Periods
for Corporation
Estimated Tax 1 X SB, LB
604 Form 8843 Statement for Exempt Individuals and Individuals with a
Medical Condition
23 X WI 605 Form 8844 Empowerment Zone Employment Credit 36 X SB, LB 606
Form 8845 Indian Employment Credit 27 X SB, LB
607 Form 8846 Credit for Employer Social Security and Medicare Taxes Paid on
Certain Employee Tips 27 X SB, LB
608 Form 8847 Credit for Contributions to Selected Community Development
Corporations 25 X WI, SB, LB
609 Sched 8847 (Sched A) Receipt for Contribution to Selected Community
Development Corporation (CDC)
2 X WI, SB, LB 610 Form 8848 Consent to Extend the Time to Assess the Branch
Profits Tax
Under Regulations Sections 1.884- 2T( a) and (c) 7 X SB, TE
611 Form 8849 Claim for Refund of Excise Taxes 2 SB, LB 612 Instr 8849
Instructions 3 613 Sched 8849 (Sched 1) Nontaxable Use of Fuels 5 X
a 614 Sched 8849 (Sched 2) Sales by Registered Ultimate Vendors of Un- dyed
Diesel Fuel
and Un- dyed Kerosene 3 X a
615 Sched 8849 (Sched 3) Gasohol Blending 3 X a
616 Sched 8849 (Sched 4) Sales by Gasoline Wholesale Distributors 1 X a
617 Sched 8849 (Sched 5) Section 4081( e) Claims 6 X a
618 Sched 8849 (Sched 6) Other Claims 2 X a
619 Form 8850 Pre- Screening Notice and Certification Request for the Work
Opportunity and Welfare- to- Work Credits
4 SB, LB 620 Instr 8850 Instructions 2 621 Form 8851 Summary of Medical
Savings Account 8 X SB, LB
622 Form 8852 Currency Transaction Report by Casinos- Nevada 65 X SB, TE 623
Form 8853 Medical Savings Accounts & Long Term Care Insurance Contracts 32
WI
Enclosure II GAO- 01- 301R Information on Federal Tax System 61
No. Product
type Code number Name of form, instruction, or schedule
Number of pages of instructions Number of
lines per form Instructions in
form/ schedule IRS division
624 Instr 8853 Instructions 8 625 Form 8854 Expatriation Information
Statement 42 WI 626 Instr 8854 Instructions 3 627 Form 8857 Request for
Innocent Spouse Relief 9 X WI 628 Form 8859 District of Columbia First- Time
Homebuyer Credit 12 X WI 629 Form 8860 Qualified Zone Academy Bond Credit 18
X SB, TE 630 Form 8861 Welfare- to- Work Credit 26 X SB, LB
631 Form 8862 Information To Claim Earned Income Credit After Disallowance
25 WI 632 Instr 8862 Instructions 2 633 Form 8863 Education Credits (Hope
and Lifetime Learning Credits) 25 X WI 634 Form 8865 Return of U. S. Persons
With Respect to Certain Foreign Partnerships
29 a
635 Instr 8865 Instructions 23 a 636 Sched 8865 (Sched K- 1) Partner's Share
of Income, Credits. Deductions, etc. 54
a 637 Sched 8865 (Sched O) Transfer of Property to a Foreign Partnership 16
a 638 Sched 8865 (Sched P) Acquisitions, Dispositions, and Changes of
Interests in a
Foreign Partnership 19 a
639 Form 8866 Interest Computation Under the Look- Back Method for Property
Depreciated Under the Income Forecast Method
13 a
640 Instr 8866 Instructions 4 641 Form 8867 Paid Preparer's Earned Income
Credit Checklist 13 a
642 Form 8888 Direct Deposit of Refund 5 X a
643 Form 9041 Application for Electronic/ Magnetic Media Filing of Business
and Employee Benefit Plan Returns
10 X a
644 Form 9325 Acknowledgement and General Information for Taxpayers Who File
Returns Electronically
1 a
645 Form 9423 Collection Appeal Request 19 X a
646 Form 9452 Filing Assistance Program 7 X a
647 Form 9465 Installment Agreement Request 13 X WI 648 Form 12153 Request
for a Collection Due Process 1 X a
649 Form 12196 Small Business Office Order Blank 2
Total pages and lines
11481485 b
485 16142 a
a IRS data do not show any division.
b Total for separately published instructions only, does not include
instructions contained in forms and schedules.
Source: IRS 1999 Federal Tax Products on CD- ROM.
Enclosure II GAO- 01- 301R Information on Federal Tax System 62 Table II. 2
shows a list of 342 IRS publications and the number of pages in each (about
13,400), as of 1999 or 2000, depending on the most recent information
available. Foreign language publications have been excluded from the list.
Also, the list is limited to publications that appear- based on their titles
and limited published descriptions- to include guidance for taxpayers on
meeting the requirements of the tax system. According to IRS officials, no
single
IRS listing identifies all IRS publications that provide guidance for
taxpayers separately from other types of publications, such as those
intended for IRS? internal use. As a result, we used several sources (see
end of table II. 2) to gather the list.
Table II. 2: IRS Publications as of November 1999 to April 2000 No.
Publication Number of pages
1 Your Rights as a Taxpayer 2 3 Armed Forces' Tax Guide 25 4 Student's Guide
to Federal Income Tax 17 5 Appeal Rights and Preparation of Protests for
Unagreed Cases 2 15 Circular E, Employer's Tax Guide 64 15- A Employer's
Supplemental Tax Guide (Supplement to Circular E, Employers Tax Guide,
Publication 15) 64
17 Your Federal Income Tax 275 21 Understanding Taxes (Resource Kit) 288 51
Circular A, Agricultural Employer's Tax Guide 48 54 Tax Guide for U. S.
Citizens and Resident Aliens Abroad 45 80 Circular SS - Federal Tax Guide
for Employers in the U. S. Virgin Islands, Guam, American Samoa, and the
Commonwealth of the Northern Mariana Islands 20
216 Conference and Practice Requirements 12 225 Farmer's Tax Guide 116 334
Tax Guide for Small Business (For Individuals Who Use Schedule C or C- EZ)
56 349 Federal Highway Use Tax on Heavy Vehicles 12 378 Fuel Tax Credits and
Refunds 16 393 Federal Employment Tax Forms 32 454 Your Business Tax Kit 116
463 Travel, Entertainment, Gift, and Car Expenses 52 487 How to Prepare
Application Requesting the US to Release Its Right to Redeem Property
Secured by a Federal Tax Lien 2
501 Exemptions, Standard Deduction, and Filing Information 20 502 Medical
and Dental Expenses 19 503 Child and Dependent Care Expenses 20 504 Divorced
or Separated Individuals 26 505 Tax Withholding and Estimated Tax 48 508 Tax
Benefits for Work- Related Education 11 509 Tax Calendars for 2000 12 510
Excise Taxes for 2000 43 513 Tax Information for Visitors to the U. S. 12
514 Foreign Tax Credit for Individuals 30 515 Withholding of Tax on
Nonresident Aliens and Foreign Corporations 43 516 U. S. Government Civilian
Employees Stationed Abroad 11 517 Social Security and Other Information for
Members of the Clergy & Religious Workers 20 519 U. S. Tax Guide for Aliens
52 520 Scholarships and Fellowships 7 521 Moving Expenses 16 523 Selling
Your Home 39 524 Credit for the Elderly or the Disabled 15 525 Taxable and
Nontaxable Income 31 526 Charitable Contributions 16 527 Residential Rental
Property (Including Rental of Vacation Homes) 20
Enclosure II GAO- 01- 301R Information on Federal Tax System 63
No. Publication Number of pages
529 Miscellaneous Deductions 20 530 Tax Information for First- Time
Homeowners 12 531 Reporting Tip Income 8 533 Self- Employment Tax 18 534
Depreciating Property Placed In Service Before 1987 20 535 Business Expenses
67 536 Net Operating Losses 19 537 Installment Sales 18 538 Accounting
Periods and Methods 18 541 Partnerships 27 542 Corporations 24 544 Sales and
other Dispositions of Assets 38 547 Casualties, Disasters, and Thefts
(Business and Nonbusiness) 15 550 Investment Income and Expenses 70 551
Basis of Assets 11 552 Recordkeeping for Individuals 8 553 Highlights of
1999 Tax Changes 16 554 Older Americans' Tax Guide 29 555 Community Property
12 556 Examination of Returns, Appeal Rights, and Claims for Refund 16 557
Tax- Exempt Status for Your Organization 55 559 Survivors, Executors and
Administrators 40 560 Retirement Plans for Small Business (SEP, SIMPLE and
Keogh Plans) 22 561 Determining the Value of Donated Property 12 564 Mutual
Fund Distributions 15 570 Tax Guide for Individuals With Income from U. S.
Possessions 14 571 Tax- Sheltered Annuity Programs for Employees of Public
Schools and Certain TaxExempt Organizations 24 575 Pension and Annuity
Income 40 578 Tax Information for Private Foundations and Foundation
Managers 36 583 Starting a Business and Keeping Records 24 584 Casualty,
Disaster, and Theft Loss Workbook (Personal- Use Property) 24 587 Business
Use of Your Home (Including Use by Day- Care Providers) 27 590 Individual
Retirement Arrangements (IRAs)( Including Roth IRAs and Education IRAs) 84
593 Tax Highlights for U. S. Citizens and Residents Going Abroad 11 594 The
IRS Collection Process 12 595 Tax Highlights for Commercial Fishermen 12 596
Earned Income Credit 56 597 Information on the United States- Canada Income
Tax Treaty 4 598 Tax on Unrelated Business Income of Exempt Organizations 23
686 Certification for Reduced Tax Rates in Tax Treaty Countries 2 721 Tax
Guide to U. S. Civil Service Retirement Benefits 28 723 C Actuarial Values I
Valuation of Last Survivor Charitable Remainders - Part C 292 723 D
Actuarial Values I Valuation of Last Survivor Charitable Remainders - Part D
296 723 E Actuarial Values II - Factors at 10 Percent Involving One and Two
Lives 68 724 Help Other People With Their Tax Returns 2 733 Rewards for
Information Provided by Individuals to the Internal Revenue Service 2 742
Why Your Return Is Being Examined 2 783 Instructions on How to Apply for
Certificate of Discharge of Property From Federal Tax
Lien 4
784 How to Prepare Application for Certificate of Subordination of Federal
Tax Lien 2 786 Instructions for Preparing Notice of Non- Judicial Sale of
Property & Application for
Consent to Sale 2 794 Favorable Determination Letter 4 818 IRS, The Whole
Picture 28
Enclosure II GAO- 01- 301R Information on Federal Tax System 64
No. Publication Number of pages
850 English- Spanish Glossary of Words and Phrases 25 892 Exempt
Organization Appeal Procedures for Unagreed Issues 4 901 U. S. Tax Treaties
44 905 Unemployment Compensation: It's Taxable! 2 907 Tax Highlights for
Persons With Disabilities 11 908 Bankruptcy Tax Guide 25 910 Guide to Free
Tax Services 40 911 Direct Sellers 20 915 Social Security and Equivalent
Railroad Retirement Benefits 26 919 How Do I Adjust My Tax Withholding? 18
925 Passive Activity and At- Risk Rules 23 926 Household Employer's Tax
Guide 14 929 Tax Rules for Children and Dependents 20 936 Home Mortgage
Interest Deduction 14 938 Real Estate Mortgage Investment Conduits (REMICS)
Reporting Information (And Other Collateralized Debt Obligations (CDOs))
48 939 General Rule for Pensions and Annuities 79 946 How to Depreciate
Property 104 947 Practice Before the IRS and Power of Attorney 16 950
Introduction to Estate and Gift Taxes 8 952 Sick Pay Reporting 12 954 Tax
Incentives for Empowerment Zones and Other Distressed Communities 15 957
Reporting Back Pay and Special Wage Payments to the Social Security
Administration 10 963 Federal- State Reference Guide 184 966 Electronic
Federal Tax Payment System (Answers to the most commonly asked
questions) 9
967 The IRS Will Figure Your Tax 6 968 Tax Benefits for Adoption 4 969
Medical Savings Accounts 7 970 Tax Benefits for Higher Education 19 971
Innocent Spouse Relief 12 972 Child Tax Credit 7 1004 Identification Numbers
Under ERISA 8 1020 Appeal Procedures Employee Plans Examinations 4 1024 How
to Prepare for Certificate of Nonattachment of Federal Tax Lien 2 1035
Extending the Tax Assessment Period 2 1045 Information for Tax Practitioners
15 1049B Tax Supplement 1999 20 1057 Small Business Tax Education Program
(Brochure) 8 1066 Small Business Tax Workshop Workbook 128 1075 Tax
Information Security Guidelines for Federal, State and Local Agencies 58
1101 Application Package and Guidelines for Managing a TCE Program 49 1114
Tax Counseling for the Elderly (Brochure) 2 1137 Toll Free and Tele- Tax
Telephone Numbers 16 1141 General Rules and Specifications for Private
Printing of Substitute Forms W- 2 and W- 3 16 1149 Magnetic Tape Reporting
for Windfall Profit Tax Information Returns 20 1150 Tax Havens and Their Use
By United States Taxpayers: An Overview 248 1153 How to Prepare Application
for Certification of Subordination of Federal Tax Lien Under
Section 63259( d)( 3) of the Internal Revenue Code 2 1162 Group Exemption
Procedures 4 1167 Substitute Printed, Computer- Prepared, and Computer-
Generated Tax Forms and
Schedules 104 1179 Rules and Specifications for Private Printing of
Substitute Forms 1096, 1098, 1099, 5498,
and W- 2G 31
Enclosure II GAO- 01- 301R Information on Federal Tax System 65
No. Publication Number of pages
1187 Specifications for Filing Form 1042S, Foreign Person's U. S. Source
Income Subject to Withholding, Magnetically or Electronically
105 1194 B Business Taxpayer Information Publications 448 1194 Vol 1 A
Selection of IRS Tax Information Publications 348 1194 Vol 2
A Selection of IRS Tax Information Publications 364 1211 Partnerships, S--
Corporations-- That Desire to change its Tax Year 8 1212 List of Original
Issue Discount Instruments 16 1220 Specifications for Filing Forms 1098,
1099, 5498 and W- 2G Magnetically or Electronically 140 1223 Specifications
for Private Printing of Substitute Forms W- 2c and W- 3c 8 1235 Advance
Earned Income Tax Credit Brochure 6 1244 Employee's Daily Record of Tips and
Report to Employer 10 1245 Specifications for Filing Form W- 4, Employees
Withholding Allowance Certificate
Magnetically or Electronically 32
1264 Form 941, Employer's Quarterly Federal Tax Return 36 1273 A An Overview
of the IRS 2 1281 Backup Withholding on Missing and Incorrect TINs 52 1314
Form 940, Employer's Federal Unemployment (FUTA) Tax Return (File
Specifications etc.) 48 1315 Requirements and Instructions for Reporting
Agents who Submit Employment FTD Payment Information
20 1320 Operation LINK 24 1321 Special Instructions for Bona Fide Residents
of Puerto Rico Who Must File a U. S. Individual Income Tax Return 4
1345 Handbook for Electronic Filers of Individual Income Tax Returns 61 1346
Electronic Return File Specifications and Record Layouts for Individual Tax
Returns (Tax
Year 1999) 672 1355 Requirements and Conditions for Reproduction, Private
Design and Printing of Substitute Forms 1040 ES
12 1374 Requirements and Instructions for Certain Banks and Fiduciaries to
Submit Quarterly
Estimated Income Tax Payment Information 20
1375 Procedures for Issuing Rulings, Determination Letters, and Information
Letters, and for entering into Closing Agreements on Specific Issues Under
the Jurisdiction of the Associate Chief Counsels
72 1391 Deductibility of Payments Made to Charities Conducting Fund- Raising
Events 8 1409 Tax Supplement 1999 International 7 1413 Federal Tax Forms Are
Available 2 1431 Telephone Assistance 2 1437 Procedures For Electronic and
Magnetic Media Filing of U. S. Income Tax Return for
Estates and Trusts - Form 1041 Tax Year 1999 54
1438 File Specifications, Validation Criteria, Record Layouts for Electronic
and Magnetic Media Filings of US Income Tax Returns for Estates and Trusts,
Form 1041
336 1450 A Certificate of Release of Federal Tax Lien 2 1457 Actuarial
Values Book Aleph 880 1458 Actuarial Values Book Beth 880 1459 Actuarial
Values Book Gimel 112 1463 Small Business Tax Education Program (Pocket
Folder) 4 1466 Supp
Small Business Tax Education Program Kit Supplement - CD- ROM 2 1469
Service: Its Our Name (Folder) 4 1473 Service: Its Our Name 12 1474
Technical Specifications Guide For Reporting Agent, Authorization for
Magnetic Tape/ Electronic Filers 26
1488 Favorable Notification Letter 2 1494 Table for Figuring Amount Exempt
From Levy On Wages, Salary, and Other Income (Forms 668- W & W( c)) 2
Enclosure II GAO- 01- 301R Information on Federal Tax System 66
No. Publication Number of pages
1495 Earned Income Credit Stuffer 2 1502 Depositing Taxes 4 1506 Backup
Withholding Questions and Answers 2 1508 File Specifications, Validation
Criteria, Record Layouts for Electronic and Magnetic Med 194 1510 Federal
Tax Deposit (FTD) Checklist for Tellers and Taxpayers 2 1516 Specifications
for Filing Forms 8596 28 1518 Tax Tips-- A Calendar for Small Business 36
1524 Procedures For Electronic and Magnetic Media Filing of Form 1065, U. S.
Partnership
Return of Income (Including The "Paper- Parent Option") 34
1525 Validation Criteria and Record Layouts for Electronic Filing of Form
1065 413 1527 IRP- BBS IRS Information Reporting Program Bulletin Board
System 24 1542 Per Diem Rates 26 1544 Reporting Cash Payments of Over
$10,000 8 1546 The Taxpayer Advocate Service of the IRS 2 1565 Looking Out
for #2 A Married Couple's Guide to Understanding Your Benefit Choices at
Retirement from a Defined Contribution Plan 42 1566 Looking Out for #2 A
Married Couple's Guide to Understanding Your Benefit Choices at
Retirement from a Defined Benefit Plan 36 1577 Applying for Educational
Financial Aid 1 1582 Information Returns Vendor List 53 1586 Reasonable
Cause Regulations and Requirements as They Apply to Missing and Incorrect
Name/ TINs
52 1600 Disaster Losses-- The IRS Can Help 2 1620 Earned Income Tax Credit
(Folder) 4 1622 Earned Income Tax Credit (Brochure) 6 1635 Understanding
Your EIN 42 1643 A Married Couple's Guide to Understanding Your Benefit
Choices at Retirement 2 1660 Collection Appeal Rights 4 1678 Project 1040PC
(Handbook for 1040PC Format Preparers) 40 1679 A Guide to Backup Withholding
for Missing and Incorrect Name/ TINs 36 1693 SSA / IRS Reporter 4 1715 It's
Never Too Late 6 1716 Backup Withholding Questions and Answers for Missing
and Incorrect TINs 10 1730 International Business Getting Started With:
FIRPTA 6 1771 Charitable Contributions - Substantiation and Disclosure
Requirements 2 1796 CD ROM IRS Federal Tax Products 2 1798 Retiring Q' and
A's 8 1803 Click Once Federal/ State Brochure 6 1819 Divorce an IRS
Perspective 6 1824 IRS Tips for Withholding on Nonresident Aliens 2 1828 Tax
Guide for Churches and Other Religious Organizations 40 1853 Small Business
Talk 12 1854 How to Prepare a Collection Information Statement (Form 433- A)
2 1855 Technical Specification Guide for The Electronic Filing of Form
941Employer's Quarterly
Federal Tax Return (941 ELF) 168 1857 Filing Your Taxes Brochure 4 1861A Q&
A Electronic Tax Filing for Taxpayers 2 1861B Q& A Electronic Tax Filing for
Professionals 2 1861C Q& A Federal/ State Electronic Tax Filing for
Taxpayers 2 1861D Q& A Federal/ State Electronic Tax Filing for Tax
Professionals 2 1861E Q& A Telefile 2 1961F Q& A Electronic Tax Filing On-
line for Taxpayers 2 1861G Q& A Electronic Tax Filing On- line for Companies
2 1861H Q& A 1040PC for Taxpayers 2
Enclosure II GAO- 01- 301R Information on Federal Tax System 67
No. Publication Number of pages
1861I Q& A 1040PC for Practitioners and Software Developers 2 1861J Q& A
Electronic Filing Walk- In Electronic Filing 2 1861K Q& A Electronic Tax
Filing VITA/ TCE for Sponsors and Site Coordinators 2 1861L Q& A Electronic
Tax Filing Organizations Sponsoring Electronic Filing 2 1861M Q& A Third
Party Processor 2 1861N Q& A Form 1065, US Partnership Return of Income 2
1861O Q& A Form 1041, Income Tax Return for Estates and Trusts 2 1861P Q& A
Magnetic Tape Reporting 2 1861Q Q& A Electronic Tax Filing 941 ELF 4 1862A
Fact Sheet Electronic Tax Filing for Taxpayers 2 1862B Fact Sheet Electronic
Tax Filing for Tax Professionals 2 1862C Fact Sheet Federal/ State
Electronic Tax Filing 2 1862D Fact Sheet Telefile 4 1862E Fact Sheet
Electronic Tax Filing On- line Filing 2 1862F Fact Sheet 1040PC 2 1862G Fact
Sheet Electronic Tax Filing Walk- in Electronic Tax Filing 2 1862I Fact
Sheet Electronic Tax Filing Organizations Sponsoring Electronic Filing 2
1862J Fact Sheet Third Party Processor 2 1862K Fact Sheet Form 1065 2 1862L
Fact Sheet Form 1041 2 1862M Fact Sheet Magnetic Tape Reporting 2 1862N Fact
Sheet 941 ELF 2 1862O Fact Sheet Employee Benefit Plan 5500 Series Return 2
1866 1994 IRS Customer Satisfaction Report 120 1866A 1995 IRS Customer
Satisfaction Survey: Final Report 136 1866B 1997 IRS Customer Satisfaction
Survey: Final Report 114 1872 Tips on Tips-- A Guide to Tip Income Reporting
for Employees in the Food and Beverage Industry 8
1875 Employer/ Tip Income Reporting 8 1896 1995 IRS Small Business Customer
Satisfaction Survey: Final Report 110 1911 Instructions for Preparing and
Submitting Form 8655 4 1912 Requirements for Magnetic Tape Reporting of Form
940 16 1915 Understanding Your IRS Individual Taxpayer Identification Number
8 1966 Tax Help (Philadelphia Service Center) 62 1976 Independent Contractor
or Employee? 1 2010 Do You Owe Tax? 2 2011 How Restaurant and Employees
Compute the Tip Rates 2 2017 Tips to Shorten Your Audit Information Guide 2
2024 How to Pay Your Taxes 2 2035 1999 Arkansas - Oklahoma Guide to Free Tax
Help 20 2036 Power of Attorney - Everything You Need to Know and More About
Filing Form 2848 at
IRS Service Centers 2 2043 1999 ELF Peak Refund Cycle Chart 1 2053 Quick and
Easy Access to IRS Tax Help and Forms/ Fax Forms List 4 2053A Quick and Easy
Access to IRS Tax Help and Forms 1 2055 IRS TCE -AARP Tax Aide 1999 Georgia
State List 28 2092 Highlights of the Taxpayer Relief Act of 1997 16 2094 Tax
Issues for the Advanced Preparer 48 2105 Why Do I Have to Pay Taxes? 2 2122
How to Request Employer Identification Number 2 2181 Teaching About Taxes 2
2186 Tax Item. Penalties 5 2187 Tax Item. Support Test and Worksheet for
Dependency Exemption 6 2188 Tax Item. Request for IRS to Figure Taxable Part
of Annuity 4
Enclosure II GAO- 01- 301R Information on Federal Tax System 68
No. Publication Number of pages
2189 Tax Item. Worksheets to Figure Taxable Social Security and Equivalent
Railroad Retirement Benefits 5
2190 Tax Item. Deduction or Credit for Amounts You Repaid 4 2191 Tax Item.
Unemployment Compensation 3 2193 Too Good to be True Trusts 2 2194 Disaster
Losses Kit 216 3005 E- File Practitioner Kit 16 3062 Requirements for ELF
Program 12 3079 Gaming Publication for Tax- Exempt Organizations 36 3085
Information of Self- Employment Tax 6 3106 Overview of Imaging
Reimbursements Program for Gasoline Station Owners 2 3107 EITC Tax
Professional Kit 47 3111A EFTPS Folder 2 3112 The IRS E- File Application
Package 15 3113 Testimonials Brochure 2 3114 Compliance Checks 2 3115
Opportunities for Development of Tax Administrators, Year 2000 Programs 1
3125 An Important Message For Taxpayers With IRAs 2 3136 People 15 to 23
Years Old: You May Not be Required To Have Federal Tax Withheld 6 3137
People on a Pension: You May Not be Required To Have Federal Tax Withheld 8
3144 Tips on Tips-- A Guide to Tip Income Reporting for Employer 12 3148
Tips on Tips-- A Guide to Tip Income Reporting for Employees 12 3150 IRS
Corporate Partnership Program 4 3167 New Tax Law Brochure Save $400 for each
Child 8 3168 New Tax Law Brochure New Ways to Save on Your 1998 Taxes 12
3169 New Tax Law Brochure New IRA Benefits 8 3171 New Tax Law Brochure Save
Up to $1500 8 3187 Electronic Tax Administration Strategic Plan 64 3195
Reduce Unnecessary Filing Package for the Elderly 8 3204 Automotive
Manufacturers Incentive Program 2 3211 EITC Q& A 6 3216 AEITC Brochure 6
3228 Credit Card Brochure 2 3229 Direct Debit Brochure 2 3319 Low- Income
Taxpayer Clinics 1999 Grant Application Package 48 3367 Tax Tips for Tax
Professionals from the Fresno Service Center 39 3373 Disclosure of
Information to Federal, State and Local Agencies 44 3385 Internal Revenue
Service Annual Report Fiscal Year 1998 107 3386 Tax Guide-- Veteran's
Organizations 52 3390 US Tax Treaty Agreement Between the Government of the
US and the Government of the
Peoples Republic of China 32 3391 US Tax Treaty Agreement the Convention
Between the US and Japan and for the
Avoidance of Double Taxation 36 3406 Business E- file Fact Sheets 30 3410 US
Tax Treaty-- Convention Between the Government of the US and France 48 3416
Electronic Filing Form of 1065 108 3425 Four Easy Ways to Use EFTPS 12 3439
Transfer Pricing Seminar Course Announcement 4 3440 Training Center
Management and Administration Seminar Course Announcement 4 3441
International Financial Fraud Training Program Course Announcement 1 3442
Computer Audit Specialist Training Program Course Announcement 4 3443
International Computer Evidence Analysis Training Program Course
Announcement 4 3444 Financial Products Seminar Announcement 4 3452 Q& A For
Tax Professionals Brochure 2 3453 Thank You for Not Filing 6
Enclosure II GAO- 01- 301R Information on Federal Tax System 69
No. Publication Number of pages
3512 Innocent Spouse Relief (Brochure) 2 3518 Beauty Industry Federal Tax
Guidelines 2 3528 Attention! Form 1040 and 1040A Filers Poster 1 3559 The
New IRS Stands UP What the Modernized Agency Means for You 102 3614
Application for Memorandum of Agreement Debt Indicator 11 3618 Taxpayer
Advocate Service- FY2001 Objectives 13 8300 Report of Cash Payments Over
$10,000 Received in a Trade or Business 6
Total pages 13,352
Sources: IRS? 1999 Federal Tax Products on CD- ROM (release 99.2), IRS Forms
and Publications Internet site, IRS? Published Product Catalog (rev. 11-
99), and Research Institute of America list of official IRS publications (4-
18- 2000).
Question 7: What worksheets were contained in the instructions to IRS forms
as of 1999?
IRS provided the following list and categorization of 159 worksheets
contained in IRS instructions as of August, 1999. IRS officials said the
list includes all worksheets contained in the instructions to public- use
forms and schedules.
INDIVIDUAL WORKSHEETS Form 1040 US Individual Income Tax Return State and
local income tax refund worksheet Simplified method worksheet (pensions and
annuities) Social Security benefits worksheet IRA deduction worksheet
Student loan interest deduction
Self- employed health insurance deduction worksheet Standard deduction
worksheet for dependents
Deduction for exemptions worksheet Capital gains tax worksheet Child tax
credit questionnaire Child tax credit worksheet
Worksheet to determine whether filer should fill in Form 6251 (Alternative
Minimum Tax) Earned income credit questionnaire Worksheet A-- earned income
credit (EIC) Worksheet B-- earned income credit (EIC) Schedule A (Form 1040)
Itemized Deductions Itemized deductions worksheet Schedule C- EZ (Form 1040)
Net Profit for Business (Sole Proprietorship) Optional worksheet for line 2
Schedule D (Form 1040) Capital Gains and Losses Capital loss carryover
worksheet-- line 18 Unrecaptured section 1250 gain worksheet-- line 25
Schedule R (Form 1040) Credit for the Elderly or the Disabled Credit limit
worksheet-- line 20
Enclosure II GAO- 01- 301R Information on Federal Tax System 70 Form 1040A
U. S. Individual Income Tax Return Simplified method worksheet for pensions
and annuities
Social Security benefits worksheet IRA deduction worksheet Student loan
interest deduction worksheet Standard deduction worksheet for dependents
Child tax credit questionnaire Child tax credit worksheet
Alternative minimum tax worksheet
Earned income credit questionnaire Earned income credit worksheet Schedule 3
(Form 1040A) Credit for the Elderly or the Disabled for Form 1040A Filers
Credit limit worksheet-- line 20 Form 1040- C (2000) U. S. Departing Alien
Income Tax Return Itemized deductions worksheet Deduction for exemptions
worksheet Form 1040- ES (OCR) (2000) Estimated Tax for Individuals Record of
estimated tax payments Estimated tax worksheet
Form 1040- ES (NR) (2000) U. S. Estimated Tax for Nonresident Alien
Individuals Record of estimated tax payments Estimated tax worksheet for
nonresident alien individuals Form 1040- ES (2000), Estimated Tax for
Individuals Estimated tax worksheet
Record of estimated tax payments Form 1040EZ Income Tax for Single and Joint
Filers With No Dependents Social Security benefits worksheet EIC
qualification EIC worksheet Form 1040NR U. S. Nonresident Alien Income Tax
Return Simplified Method worksheet Student loan interest deduction worksheet
Self- employed health insurance deduction worksheet Deduction for exemptions
worksheet Capital gains tax worksheet Itemized deductions worksheet Form
l040NR- EZ U. S. Income Tax Return for Certain Nonresident Aliens With No
Dependents Student loan interest deduction worksheet Form 1045 Application
for Tentative Refund Itemized deductions limitation worksheet Form 1116
Foreign Tax Credit (Individual, Estate, Trust, or Nonresident Alien
Individual) Worksheet for lump- sum distributions
Enclosure II GAO- 01- 301R Information on Federal Tax System 71
Worksheet A (capital gains) Worksheet B (capital losses) Worksheet for
unrecaptured section 1250 gain Worksheet for home mortgage interest
Worksheet for line 17 Form 2106 Employee Business Expense Employer
reimbursement worksheet
Form 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts
List your payments for 1999 Part I -- annualized income installments, line 6
worksheet Part I -- annualized income installments, line 10 worksheet Form
2555 Foreign Earned Income Housing deduction carryover worksheet Form 3903
Moving Expenses Distance test worksheet Form 4972 Tax on Lump- Sum
Distributions NUA worksheet Death benefit worksheet Step 5, worksheet for
line 37
Form 6198 At- Risk Limitations Line 11 Worksheet-- Figure your investment in
the activity at the effective date Line 12 Worksheet-- Figure your total
losses from years before the effective date
Line 16 Worksheet (item 8)-- Figure excess depletion deduction Form 6251
Alternative Minimum Tax-- Individuals Exemption worksheet-- Line 22
Form 8582- CR Passive Activity Credit Limitations Worksheet 1 for lines la
and lb Worksheet 2 for lines 2a and 2b Worksheet 4 for lines 4a and 4b
Worksheet 5 for credits on line Ia or lb Worksheet 6 for credits on line 2a
or 2b Worksheet 7 for credits on line 3a or 3b Worksheet 8-- Allocation of
unallowed credits
Worksheet 9-- Allowed credits The instructions for some of the lines of Form
8532- CR include "worksheet- like" tables to be filled in, although they are
not labeled as worksheets. Relevant lines and table locations are
Line 6 (top of page 10) Line 15 (top of page 11) Line 27 (left column of
page 12) Line 35 (center column of page 12) Form 8606 Nondeductible IRAs
Maximum Roth IRA contribution worksheet Roth IRA basis worksheet Ed IRA
worksheet
Enclosure II GAO- 01- 301R Information on Federal Tax System 72 Form 8615
Tax for Children Under Age 14 Who Have Investment Income of More Than $1400
Child's investment income worksheet-- line 1 Form 8815 Exclusion of Interest
From Series EE and I U. S. Savings Bonds Issued After 1989 Line 6 worksheet
Line 9 worksheet Form 8839 Qualified Adoption Expenses Exclusion of prior
year benefits worksheet
Credit carry- forward worksheet
Modified AGI worksheet Form 8853 Medical Savings Accounts & Long- Term Care
Insurance Contracts Line 3 limitation worksheet Line 13b additional tax
worksheet Tele- File Package Tele- File EIC worksheet Tele- File Tax Record
CORPORATE WORKSHEETS Form 990- C Farmers' Cooperative Income Tax Return
worksheet for computation of dividends- received deduction after limitation
tax computation worksheet for members of a controlled group Form 1120/ 1120-
A U. S. Corporation Income Tax Return cost of goods sold worksheet for Form
1120- A filers worksheet for computation of dividends- received deduction
after limitation tax computation worksheet for members of a controlled group
Form 1120- F U. S. Income Tax Return of a Foreign Corporation worksheet for
computation of dividends- received deduction after limitation tax
computation worksheet for members of a controlled group Form 1120- FSC U. S.
Income Tax Return of a Foreign Sales Corporation worksheet for computation
of total foreign trading gross receipts if it includes commission income
worksheet for computation of dividends received and dividends- received
deduction worksheet for computation of dividends- received deduction after
limitation tax computation worksheet for members of a controlled group Form
1120- IC- DISC Interest Charge Domestic International Sales Corporation
Return worksheet for computation of dividends- received deduction after
limitation worksheet for computation of qualified export receipts Form 1120-
L U. S. Life Insurance Company Income Tax Return worksheet for computation
of dividends- received deduction after limitation tax computation worksheet
for members of a controlled group Form 1120- PC U. S. Property and Casualty
Insurance Company Income Tax Return worksheet for computation of dividends-
received deduction after limitation tax computation worksheet for members of
a controlled group
Enclosure II GAO- 01- 301R Information on Federal Tax System 73 Form 1120-
POL U. S. Income Tax Return for Certain Political Organizations tax
computation worksheet for principal campaign committees Form 1120- REIT U.
S. Income Tax Return for Real Estate Investment Trusts tax computation
worksheet for members of a controlled group Form 1120- RIC U. S. Income Tax
Return for Regulated Investment Companies tax computation worksheet for
members of a controlled group Form 4562 Depreciation and Amortization
worksheet to figure depreciation Form 4626 Alternative Minimum Tax -
Corporations worksheet to compute adjusted current earnings
Form 5300 Application for Determination for Employee Benefit Plan worksheet
for partial termination of plan Form 5303 Application for Determination for
Collectively Bargained Plan worksheet for partial termination of plan Form
5471 Information Return of U. S. Persons With Respect to Certain Foreign
Corporations worksheet to compute shareholder?s pro rata share of subpart F
income worksheet to compute shareholder?s pro rata share of a CFC invested
in U. S. property worksheet to compute shareholder?s pro rata share of
previously excluded subpart F income of a CFC withdrawn from qualified
investments in less developed countries and from qualified investments in
foreign base company shipping operations
worksheet to compute shareholder?s pro rata share of previously excluded
export trade income of a CFC withdrawn from investment in export trade
assets Form 8810 Corporate Passive Activity Loss and Credit Limitations
worksheet to compute total current year income, gains, deductions, and
losses, from passive activities
worksheet to compute overall passive activity gain or loss
worksheet to allocate unalloyed passive activity deductions and losses
worksheet to compute allowed deductions and losses worksheet to compute
current year and prior year passive activity credits
worksheet to compute tax attributable to net passive income worksheet to
compute tax attributable to net active income MISCELLANEOUS WORKSHEETS
(Includes worksheets for estate, excise, employment, pass- through entity,
and foreign- language forms.) Form 940 Employer's Annual Federal
Unemployment (FUTA) Tax Return worksheet for figuring reduced FUTA tax
credit for state unemployment contributions paid late
Form 940- PR Planilla Para La Declaracion Annual Del Patrono La Contribicion
Federal Para El Desempleo (FUTA) worksheet for figuring reduced FUTA tax
credit for state unemployment contributions paid late Form 1040- ES
(Espanol) Contribuciones Federales Estimadas del Trabajo por Cuenta Propia Y
Sobre El Empleo de Empleados Domesticos-- Puerto- Rico worksheet for
figuring quarterly estimated tax payments
Enclosure II GAO- 01- 301R Information on Federal Tax System 74 Form 2290
Heavy Highway Vehicle Use Tax Return worksheet for figuring tax on an
increase in taxable gross weight Form 8027 Employer's Annual Information
Return of Tip Income and Allocated Tips employers? optional worksheet for
tipped employees Form 706 United States Estate (and Generation Skipping
Transfer) Tax Return Taxable gifts reconciliation
Adjusted taxable gifts
Gift tax on gifts made after 1976
Adjusted taxable estate
Credit for tax on prior transfers Form 706 NA, United States Estate (and
Generation- Skipping Transfer) Tax Return Line 4 worksheet
Line 5 worksheet Form 990 (Sch. A) Organization Exempt Under Section 501( C
)( 3) Accrual to cash conversion Form 990 PF Return of Private Foundation or
Section 4947 (a) (1) Nonexempt Charitable Trust
Treated as a Private Foundation Program service revenue Form 990 W Estimated
Tax on Unrelated Business Taxable Income for Tax- Exempt Organizations
Entire form is a worksheet Form 1041 US Income Tax for Estates and Trusts
Unrecaptured section 1250 gain Capital loss carryover Form 1041ES (OCR)
Estimated Income Tax for Estates and Trusts Entire product is a worksheet
Form 1065 US Partnership Return of Income Net earnings (loss) from self-
employment Form 1065B US Return of Income for Electing Large Partnerships
Net earnings (loss) from self- employment
Unrecaptured section 1250 gain Form 1120S Income Tax Return for an S
corporation Excess net passive income tax Schedule M- 2 worksheet Form 5227
Split- Interest Trust Information Capital gains distributions Form 8609 (Sch
A) Annual Statement Section 42 (f) (3) (B) worksheet Form 8611 Recapture of
Low- Income Housing Credit Line 2 worksheet
Enclosure II GAO- 01- 301R Information on Federal Tax System 75 Form 8693
Low Income Housing Credit Disposition Bond Bond amount worksheet Form( s)
8804, 8805, 8813 returns associated with partnership withholding taxes
Installment payments Form 8828, Recapture of Federal Mortgage Subsidy
Holding period percentage Form 8865 Return of US Persons With Respect to
Certain Foreign Partnerships Net earnings (loss) from self- employment
Question 8: What is IRS? methodology for estimating the time required for
taxpayers to complete IRS forms and schedules? To measure the paperwork
dimension of compliance burden, 1 IRS sponsored a study in 1984 that has
been the basis of its burden estimation methodology since that time. Arthur
D. Little, Inc. (ADL), an IRS contractor, released the results of the
paperwork burden study in 1988.
The ADL model was designed to meet reporting requirements arising from the
Paperwork Reduction Act. Pursuant to the act, the Office of Management and
Budget (OMB) established the annual Information Collection Budget and
required federal agencies to provide estimates of the paperwork burdens that
they impose on the public. 2 The methodological approach used in the ADL
study provides a set of burden equations for each
tax form or schedule, one for each of several major taxpayer paperwork
activities (e. g., recordkeeping, learning about the law or form, preparing
the form and sending it to IRS). Each equation, developed from regression
analysis of taxpayer survey data, recognizes basic
characteristics of forms and instructions, form and line usage by taxpayers,
and characteristics of the taxpayer population using the forms. These
equations permit IRS to estimate the burden for any year, past or future, by
describing the characteristics of the forms and instructions, as well as the
populations of taxpayers using those forms.
As we have reported, IRS? ADL model for estimating taxpayer paperwork
compliance burden was, when first introduced in the 1980s, considered a
substantial improvement over the agency?s previous methodology. 3 However,
IRS and other observers have identified several significant shortcoming of
the model that limit its usefulness and accuracy. The reported limitations
of the model and its estimates can be categorized into four areas: (1) the
age of the underlying survey data, (2) the exclusion of certain components
of burden, (3) the model?s simplistic treatment of the determinants of
burden, and (4) the questionable statistical validity and poor documentation
of the estimates. 1 According to PricewaterhouseCoopers (PwC), taxpayer
compliance burden is the cost to the taxpayer of compliance with the
regulations and laws related to payment of taxes. 2 The Information
Collection Budget is the means by which the federal government, through OMB,
measures and controls the number of hours that individuals, businesses,
state and local governments, and others must spend complying with federal
reporting requirements. The Information Collection Budget is prepared
annually based upon the prior fiscal year?s experience and current estimates
of the ?burden hours? imposed by individual forms, surveys, and other
information collections. 3 Tax Administration: IRS Is Working to Improve Its
Estimates of Compliance Burden (GAO/ GGD- 00- 11, May 22, 2000).
Enclosure II GAO- 01- 301R Information on Federal Tax System 76 In an effort
to provide more reliable paperwork burden estimates, IRS contracted with
PricewaterhouseCoopers (PwC) to develop new burden models for the prefiling
and filing burdens of taxpayers with Wage and Investment (W& I) income
(expected delivery is September 2001). As part of this effort, PwC is to
provide IRS with paperwork burden estimates for the W& I taxpayer group. PWC
is also to develop a model for the postfiling burden of individual taxpayers
(expected delivery is fall 2002). Finally, IRS also plans to develop burden
models for taxpayers with income from self- employment (expected delivery is
fall 2002). The initial focus is on taxpayers with W& I income because they
bear a large portion of the overall compliance burden and because their
burden may be easiest to estimate. The PwC models are intended to provide
more reliable and comprehensive estimates of taxpayers? federal income tax
compliance burdens than currently exist. They are also intended to allow IRS
to better analyze the impact of tax law changes on those burdens.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 77
Information on the Number and Type of Tax Filers in the United States
Question 9: What number and percentage of the U. S. population filed tax
returns or were claimed as dependents in 1990, 1995, and 1997? Table III. 1
shows the number of U. S. residents or citizens claimed as exemptions on
income tax returns- as filers or dependents--- compared to the total U. S.
population. 4 Individuals who file a return and are counted as dependents on
another return should not be double- counted in this data because they
cannot claim a personal exemption on their own return. Table III. 1: Number
of Individual Tax Filers and Dependents Compared to U. S. Population
Numbers in thousands Year Filers a Dependents Total filers and dependents U.
S. population b Total as percent of
U. S. population 1990 151,769 75,780 227,549 248,659 91.5 1995 157,127
80,038 237,164 261,906 90.6 1997 160,310 80,970 241,279 266,840 90.4
a Includes secondary filers in the case of joint returns. b Estimated U. S.
population, including U. S. residents and U. S. military personnel stationed
abroad.
Source: IRS Statistics of Income (SOI) and U. S. Census data.
Question 10: How many income tax returns were filed unnecessarily in 1990,
1995, and 1999?
IRS considers returns that are not legally required and meet certain other
criteria to be unnecessary returns. In particular, IRS considers a return to
be unnecessary if it
is filed by a U. S. resident with income below the filing threshold;
reports zero tax liability; includes no schedules A, C, D, E, F, or form
4797 (supplemental gain or loss); and
claims no loss or credits. Table III. 2 shows limited IRS data on individual
returns filed unnecessarily in 1999. According to IRS officials, the data
are limited to filers younger than 24 and pensioners older than 64 in order
to exclude filers who might be eligible for the Earned Income Credit (EIC).
EIC claimants must file a return even if they have no tax liability. IRS
does not have comparable data for years prior
to 1999. 5 4 U. S. population data excludes some individuals who are
generally required to file tax returns, particularly U. S. citizens living
abroad who are not members of U. S. armed forces. Conversely, some
individuals in the U. S. population are not counted as filers or dependents
on tax returns, particularly individuals who are not required to file
because their income falls below specified filing thresholds. 5 IRS
published data on nonfiling in tax years 1979- 1991 in a November 1996 study
titled ?The Determinants of Individual Income Tax Compliance: Estimating the
Impacts of Tax Policy, Enforcement, and IRS Responsiveness.? The study
estimated that about 14 percent of all individual returns filed in 1979-
1991 were not required. However, returns filed solely to claim the EIC were
counted as ?not required.?
Enclosure III
GAO- 01- 301R Information on Federal Tax System 78
Table III. 2: IRS Data on Certain Returns Filed Unnecessarily in 1999
Category Unnecessary returns
Filing for refund, age 15 to 23 3,315,502 Filing for refund, pensioners age
65 or older 318,512 No refund claimed, age 15 to 23 or 65 or older 538,503
Total 4,171,517
Source: IRS data.
Most of the unnecessary returns were filed to claim refunds, generally by
people who were from 15 to 23 years old. However, the returns claiming
refunds generally would not have been required if taxes had not been
withheld. IRS advised these taxpayers to adjust their withholding
appropriately using form W- 4, employee?s withholding allowance certificate,
or W- 4P, withholding certificate for pension or annuity payments. 6
Question 11: Provide the number of corporate returns, total assets, and
receipts for the
most recent tax years available.
Table III. 3 summarizes the number of corporate returns (1120 series
returns), total assets, and total receipts for tax years 1990 through 1997.
Tables III. 4 through III. 11 show the type and number of corporate returns,
assets, and receipts by Statistics of Income (SOI) industry classification,
for tax years 1990 through 1997. Tables III. 12 through III. 19 show the
type and
number of corporate returns, assets, and receipts based on the size of
corporate assets.
Table III. 3: Corporate Returns, Assets, and Receipts, Tax Years 1990 -1997
Dollars in thousands
Tax year Number of returns a Total assets Total receipts 1990 3,716,650
$18,190,057,608 $11,409,520,074
1991 3,802,788 19,029,508,838 11,440,090,940
1992 3,869,023 21,156,667,015 11,742,134,728
1993 3,964,629 21,815,869,373 12,269,721,710
1994 4,342,368 23,446,206,585 13,360,007,156
1995 4,474,167 26,013,689,000 14,539,050,114
1996 4,631,370 28,642,263,127 15,525,718,006
1997 4,710,083 33,029,652,126 16,609,707,302 a The types of returns are the
1120, 1120A, 1120S, and other types of 1120s that cannot be identified
separately.
Source: IRS Statistics of Income (SOI) bulletins and tapes (corporate). 6
Certain taxpayers- such as those who had a tax liability in the prior year-
are not allowed to claim exemption from withholding.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 79
Table III. 4: Type and Number of Corporate Returns, Assets, and Receipts by
Industry Classification, Tax Year 1990
Dollars in thousands
Industry Type of return Number of
returns Total assets Total receipts
Agriculture, forestry, and fishing 1120 61,070 $46,596,769 $61,033,772 1120A
10,121 660,464 870,090 1120S 54,971 21,081,149 26,108,382 Other 261 0 88,821
Total 126,423 $68,338,381 $88,101,065
Mining 1120 19,938 207,932,227 99,534,663 1120A 3,348 120,144 208,992 1120S
16,030 11,145,270 11,069,493 Other 358 0 631,308
Total 39,674 $219,197,640 $111,444,457
Construction 1120 224,132 172,696,135 364,543,839 1120A 24,652 885,091
2,999,161 1120S 158,045 70,247,799 166,931,987 Other 45 0 179,056
Total 406,874 $243,829,026 $534,654,044
Manufacturing 1120 173,539 3,782,400, 230 3,387,349, 097 1120A 14,591
824,356 1,509,842 1120S 113,289 138,099,169 297,357,534 Other 250 0
2,477,421
Total 301,669 $3,921,323,756 $3,688,693,895
Transportation and public utilities 1120 82,684 1,488,322, 086 873,733,416
1120A 13,536 601,578 1,251,838 1120S 63,957 33,122,074 60,312,629 Other 175
0 979,179
Total 160,353 $1,522,045,738 $936,277,062
Wholesale and retail trade 1120 543,500 1,213,733, 809 2,488,261, 203 1120A
59,308 2,902,470 7,065,162 1120S 419,833 230,660,549 777,891,194 Other 417 0
35,770,778
Total 1,023,057 $1,447,296,828 $3,308,988,335
Finance, insurance and real estate 1120 307,144 7,559,597, 702 1,277,605,
653 1120A 43,206 2,617,296 2,243,070 1120S 241,530 140,175,319 60,388,316
Other 17,258 2,490,905, 040 614,472,612
Total 609,138 $10,193,295,357 $1,954,709,651
Services 1120 427,225 470,444,279 550,197,705 1120A 99,884 3,121,212
8,559,984 1120S 501,733 99,276,776 219,873,675 Other 606 0 698,245
Total 1,029,447 $572,842,266 $779,329,609
Not allocable 1120 9,268 1,243,267 6,371,197 1120A 4,957 145,703 179,458
1120S 5,705 499,647 769,452 Other 87 0 1,848
Total 20,017 $1,888,616 $7,321,955 Grand total 3,716,650 $18,190,057,608
$11,409,520,074
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Not allocable = Amounts cannot be
allocated among the various categories above because the nature of the
business cannot be determined. Source: IRS Statistics of Income (SOI)
bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 80
Table III. 5: Type and Number of Corporate Returns, Assets, and Receipts by
Industry Classification, Tax Year 1991
Dollars in thousands
Industry Type of return Number of
returns Total assets Total receipts
Agriculture, forestry, and fishing 1120 62,130 $45,474,938 $57,416,219 1120A
8,929 823,735 649,550 1120S 58,594 21,457,880 27,795,647 Other 233 0 84,285
Total 129,886 $67,756,553 $85,945,700
Mining 1120 18,721 198,004,853 90,739,991 1120A 4,054 254,029 331,884 1120S
16,126 11,373,512 10,743,329 Other 298 3,330,441 1,471,084
Total 39,199 $212,962,835 $103,286,287
Construction 1120 218,618 156,857,781 336,706,508 1120A 21,256 751,944
2,033,074 1120S 177,070 70,377,307 165,539,264 Other 43 15,048,907
10,849,686
Total 416,987 $243,035,939 $515,128,533
Manufacturing 1120 168,067 3,308,840, 876 3,055,226, 090 1120A 16,332
815,999 1,775,013 1120S 115,417 140,079,028 300,579,225 Other 305
578,624,135 300,920,979
Total 300,122 $4,028,360,038 $3,658,501,307
Transportation and public utilities 1120 82,666 1,344,334, 743 819,495,141
1120A 12,148 499,358 1,061,162 1120S 70,009 35,012,540 63,753,848 Other 158
193,977,625 70,634,440
Total 164,980 $1,573,824,265 $954,944,592
Wholesale and retail trade 1120 542,568 1,040,209, 532 2,354,852, 411 1120A
55,640 2,378,000 6,518,492 1120S 444,791 236,686,705 821,865,946 Other 536
204,153,670 197,362,123
Total 1,043,534 $1,483,427,907 $3,380,598,972
Finance, insurance and real estate 1120 301,612 4,669,350, 609 684,789,204
1120A 42,132 2,827,372 2,143,194 1120S 254,937 144,758,056 54,816,499 Other
18,876 5,963,745, 239 1,186,184, 899
Total 617,557 $10,780,681,276 $1,927,933,796
Services 1120 415,016 494,693,769 537,262,497 1120A 98,581 3,165,556
8,987,260 1120S 547,414 108,433,973 235,890,633 Other 646 30,458,276
27,584,078
Total 1,061,657 $636,751,574 $809,724,469
Not allocable 1120 11,284 1,161,460 1,871,031 1120A 3,577 77,031 153,032
1120S 13,913 1,469,960 2,000,186 Other 94 0 3,037
Total 28,868 $2,708,451 $4,027,285 Grand total 3,802,788 $19,029,508,838
$11,440,090,940
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Not allocable = Amounts cannot be
allocated among the various categories above because the nature of the
business cannot be determined. Source: IRS Statistics of Income (SOI)
bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 81
Table III. 6: Type and Number of Corporate Returns, Assets, and Receipts by
Industry Classification, Tax Year 1992
Dollars in thousands
Industry Type of return Number of
returns Total assets Total receipts
Agriculture, forestry, and fishing 1120 63,422 $47,684,286 $62,022,300 1120A
9,158 812,366 904,687 1120S 65,055 23,264,119 32,553,498 Other 198 1,196,522
82,555
Total 137,833 $72,957,293 $95,563,041
Mining 1120 18,910 206,054,715 100,049,587 1120A 1,856 176,325 202,354 1120S
15,563 11,980,729 11,918,122 Other 331 3,594,531 660,659
Total 36,660 $221,806,300 $112,830,722
Construction 1120 204,028 162,725,519 327,994,370 1120A 25,040 962,236
3,894,407 1120S 178,761 67,362,355 167,362,892 Other 51 226,489 153,365
Total 407,881 $231,276,599 $499,405,033
Manufacturing 1120 166,521 3,960,285, 844 3,429,546, 233 1120A 15,470
914,973 2,067,136 1120S 117,812 151,922,987 326,547,950 Other 268 1,959,906
2,104,518
Total 300,071 $4,115,083,710 $3,760,265,837
Transportation and public utilities 1120 89,352 1,604,097, 067 925,949,677
1120A 13,944 573,587 1,212,389 1120S 74,886 37,327,173 70,076,118 Other 101
6,847,737 402,396
Total 178,284 $1,648,845,564 $997,640,581
Wholesale and retail trade 1120 522,727 1,327,803, 906 2,594,665, 593 1120A
62,270 3,055,197 8,049,350 1120S 467,234 251,051,668 889,290,904 Other 482
4,299,092 11,938,549
Total 1,052,713 $1,586,209,863 $3,503,944,396
Finance, insurance and real estate 1120 298,477 7,971,744, 199 1,194,314,
841 1120A 45,499 3,364,567 2,661,104 1120S 273,415 148,211,301 61,223,859
Other 17,877 4,491,253, 610 642,228,420
Total 635,268 $12,614,573,677 $1,900,428,224
Services 1120 408,786 541,988,632 596,543,596 1120A 103,937 3,339,396
10,556,599 1120S 587,071 116,253,091 261,504,463 Other 656 2,360,697 928,764
Total 1,100,449 $663,941,817 $869,533,422
Not allocable 1120 10,711 1,188,717 934,435 1120A 3,523 65,855 182,229 1120S
5,574 717,252 1,405,155 Other 56 369 1,654
Total 19,864 $1,972,193 $2,523,472 Grand total 3,869,023 $21,156,667,015
$11,742,134,728
Notes: Details may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Not allocable = Amounts cannot be
allocated among the various categories above because the nature of the
business cannot be determined. Source: IRS Statistics of Income (SOI)
bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 82
Table III. 7: Type and Number of Corporate Returns, Assets, and Receipts by
Industry Classification, Tax Year 1993
Dollars in thousands
Industry Type of return Number of
returns Total assets Total receipts
Agriculture, forestry, and fishing 1120 66,892 $47,993,419 $62,065,920 1120A
9,479 748,702 1,007,817 1120S 64,764 25,904,714 35,129,407 Other 191 0
97,932
Total 141,326 $74,646,834 $98,301,076
Mining 1120 16,232 210,072,067 99,078,355 1120A 2,147 70,341 178,172 1120S
16,645 13,876,252 12,545,527 Other 322 0 319,095
Total 35,345 $224,018,659 $112,121,150
Construction 1120 199,571 165,528,004 339,982,362 1120A 25,160 1,022,455
3,899,076 1120S 192,495 73,885,115 194,263,829 Other 24 0 120,984
Total 417,250 $240,435,575 $538,266,252
Manufacturing 1120 162,609 4,063,749, 417 3,532,911, 796 1120A 17,447
924,522 2,367,862 1120S 127,046 160,460,456 352,827,742 Other 317 0
2,639,871
Total 307,419 $4,225,134,395 $3,890,747,271
Transportation and public utilities 1120 88,560 1,730,959, 567 957,338,187
1120A 10,427 448,157 1,017,053 1120S 76,855 39,283,927 78,223,735 Other 137
0 577,463
Total 175,979 $1,770,691,651 $1,037,156,438
Wholesale and retail trade 1120 524,690 1,427,478, 659 2,721,121, 036 1120A
50,504 2,664,597 7,310,093 1120S 497,321 272,690,248 969,967,843 Other 465 0
11,095,772
Total 1,072,980 $1,702,833,504 $3,709,494,744
Finance, insurance and real estate 1120 292,007 8,715,368, 706 1,184,491,
382 1120A 43,612 3,084,385 2,778,753 1120S 286,428 158,740,491 64,830,031
Other 19,350 3,954,486, 754 688,215,573
Total 641,397 $12,831,680,336 $1,940,315,739
Services 1120 418,559 615,780,673 640,963,067 1120A 103,894 4,045,402
10,617,669 1120S 634,555 124,888,291 289,074,655 Other 716 43,895 987,473
Total 1,157,724 $744,758,261 $941,642,864
Not allocable 1120 6,812 1,024,100 907,970 1120A 2,957 76,588 33,015 1120S
5,395 569,470 734,035 Other 44 0 1,156
Total 15,208 $1,670,158 $1,676,176 Grand total 3,964,629 $21,815,869,373
$12,269,721,710
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Not allocable = Amounts cannot be
allocated among the various categories above because the nature of the
business cannot be determined. Source: IRS Statistics of Income (SOI)
bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 83
Table III. 8: Type and Number of Corporate Returns, Assets, and Receipts by
Industry Classification, Tax Year 1994
Dollars in thousands
Industry Type of return Number of
returns Total assets Total receipts
Agriculture, forestry, and fishing 1120 67,723 $52,527,642 $63,903,925 1120A
7,721 778,816 808,166 1120S 71,336 26,586,848 36,139,788 Other 217 0 55,273
Total 146,996 $79,893,306 $100,907,153
Mining 1120 17,910 225,728,103 104,199,119 1120A 2,390 115,686 234,463 1120S
14,726 13,883,922 10,998,013 Other 344 0 255,712
Total 35,371 $239,727,711 $115,687,307
Construction 1120 209,202 166,749,140 371,915,271 1120A 22,360 912,281
3,203,521 1120S 201,354 81,432,123 217,455,805 Other 49 0 185,793
Total 432,965 $249,093,544 $592,760,390
Manufacturing 1120 167,304 4,348,354, 136 3,824,435, 542 1120A 15,244
817,498 1,641,592 1120S 129,408 176,284,292 389,844,284 Other 428 0
2,870,164
Total 312,383 $4,525,455,926 $4,218,791,582
Transportation and public utilities 1120 93,605 1,783,185, 523 1,014,766,
902 1120A 10,582 483,445 1,066,907 1120S 82,080 42,603,946 86,185,775 Other
207 0 1,192,670
Total 186,474 $1,826,272,914 $1,103,212,254
Wholesale and retail trade 1120 534,970 1,494,860, 380 2,953,074, 353 1120A
52,742 2,909,182 7,111,128 1120S 517,812 297,397,978 1,075,844, 032 Other
838 0 16,196,303
Total 1,106,363 $1,795,167,539 $4,052,225,816
Finance, insurance and real estate 1120 307,098 9,512,417, 378 1,227,731,
152 1120A 40,570 3,026,786 2,818,458 1120S 314,490 167,295,993 71,621,176
Other 19,512 4,212,554, 388 674,320,562
Total 681,671 $13,895,294,545 $1,976,491,348
Services 1120 632,740 692,050,201 864,052,984 1120A 102,683 3,766,927
10,877,419 1120S 687,981 137,566,662 322,211,588 Other 989 545,766 887,959
Total 1,424,394 $833,929,557 $1,198,029,951
Not allocable 1120 8,318 672,182 1,208,011 1120A 2,833 71,386 48,601 1120S
4,566 627,976 644,883 Other 36 0 -139
Total 15,753 $1,371,544 $1,901,355 Grand total 4,342,368 $23,446,206,585
$13,360,007,156
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Not allocable = Amounts cannot be
allocated among the various categories above because the nature of the
business cannot be determined. Source: IRS Statistics of Income (SOI)
bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 84
Table III. 9: Type and Number of Corporate Returns, Assets, and Receipts by
Industry Classification, Tax Year 1995
Dollars in thousands
Industry Type of return Number of
returns Total assets Total receipts
Agriculture, forestry, and fishing 1120 69,678 $56,751,716 $66,823,585 1120A
5,582 635,206 544,802 1120S 72,085 28,911,652 40,130,194 Other 181 0 83,392
Total 147,527 $86,298,574 $107,581,973
Mining 1120 17,588 253,187,311 113,004,446 1120A 2,481 152,009 329,081 1120S
14,794 15,350,694 13,232,848 Other 259 0 194,116
Total 35,123 $268,690,014 $126,760,491
Construction 1120 209,371 175,261,418 392,203,097 1120A 24,294 971,834
3,536,898 1120S 216,192 89,579,364 241,113,967 Other 25 0 236,233
Total 449,882 $265,812,616 $637,090,195
Manufacturing 1120 167,717 4,749,671, 143 4,149,538, 439 1120A 12,814
671,020 1,578,328 1120S 138,856 190,730,367 431,543,312 Other 312 0
2,889,682
Total 319,699 $4,941,072,530 $4,585,549,761
Transportation and public utilities 1120 88,840 1,855,053, 047 1,059,835,
879 1120A 13,658 774,105 1,234,751 1120S 91,822 47,386,627 94,665,458 Other
137 0 973,890
Total 194,456 $1,903,213,778 $1,156,709,979
Wholesale and retail trade 1120 540,532 1,601,121, 609 3,150,739, 335 1120A
53,845 2,889,985 7,414,448 1120S 537,539 315,706,230 1,137,934, 320 Other
493 0 14,258,843
Total 1,132,409 $1,919,717,823 $4,310,346,947
Finance, insurance and real estate 1120 297,158 10,528,900,727 1,439,265,
218 1120A 42,146 3,293,255 2,722,062 1120S 326,149 178,161,843 77,811,520
Other 17,759 4,966,930, 804 758,305,124
Total 683,211 $15,677,286,629 $2,278,103,923
Services 1120 648,833 795,137,293 956,100,144 1120A 100,903 3,662,857
10,566,968 1120S 753,890 151,374,381 368,278,859 Other 604 562,926 748,588
Total 1,504,230 $950,737,457 $1,335,694,559
Not allocable 1120 4,102 461,435 836,200 1120A 1,716 6,447 13,061 1120S
1,791 391,697 362,984 Other 22 0 42
Total 7,631 $859,578 $1,212,287 Grand total 4,474,167 $26,013,689,000
$14,539,050,114
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Not allocable = Amounts cannot be
allocated among the various categories above because the nature of the
business cannot be determined. Source: IRS Statistics of Income (SOI)
bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 85
Table III. 10: Type and Number of Corporate Returns, Assets, and Receipts by
Industry Classification, Tax Year 1996
Dollars in thousands
Industry Type of return Number of
returns Total assets Total receipts
Agriculture, forestry, and fishing 1120 67,748 $60,974,193 $70,455,220 1120A
8,315 736,319 731,752 1120S 82,712 32,429,606 48,474,500 Other 188 0 75,586
Total 158,963 $94,140,118 $119,737,058
Mining 1120 18,702 283,290,899 126,378,540 1120A 918 32,474 138,170 1120S
15,950 15,782,858 14,563,056 Other 230 0 198,325
Total 35,799 $299,106,231 $141,278,092
Construction 1120 215,293 184,381,909 429,938,275 1120A 21,852 934,227
3,572,600 1120S 234,047 99,279,070 276,283,862 Other 38 0 672,486
Total 471,230 $284,595,206 $710,467,223
Manufacturing 1120 170,608 5,222,776, 316 4,445,128, 547 1120A 13,571
805,383 1,638,695 1120S 141,171 201,602,874 450,440,118 Other 338 0
5,461,762
Total 325,689 $5,425,184,573 $4,902,669,122
Transportation and public utilities 1120 95,459 2,017,507, 130 1,145,451,
269 1120A 11,846 595,278 1,118,125 1120S 98,311 51,350,614 109,038,953 Other
161 0 1,402,293
Total 205,777 $2,069,453,023 $1,257,010,639
Wholesale and retail trade 1120 532,505 1,677,979, 920 3,240,774, 315 1120A
52,585 2,722,487 7,159,213 1120S 556,908 335,529,756 1,225,474, 736 Other
493 0 16,665,343
Total 1,142,491 $2,016,232,163 $4,490,073,608
Finance, insurance and real estate 1120 303,882 9,607,200, 988 1,019,756,
495 1120A 42,265 3,481,094 2,905,961 1120S 356,778 198,654,779 87,396,401
Other 20,828 7,550,716, 303 1,296,796, 393
Total 723,754 $17,360,053,164 $2,406,855,250
Services 1120 652,132 923,163,166 1,078,799, 806 1120A 89,026 3,780,847
10,356,147 1120S 815,494 165,366,124 406,198,180 Other 750 0 861,419
Total 1,557,401 $1,092,310,137 $1,496,215,552
Not allocable 1120 6,011 808,901 1,081,711 1120A 1,159 14,358 105,108 1120S
3,046 365,255 224,366 Other 50 0 277
Total 10,266 $1,188,514 $1,411,462 Grand total 4,631,370 $28,642,263,127
$15,525,718,006
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Not allocable = Amounts cannot be
allocated among the various categories above because the nature of the
business cannot be determined. Source: IRS Statistics of Income (SOI)
bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 86
Table III. 11: Type and Number of Corporate Returns, Assets, and Receipts by
Industry Classification, Tax Year 1997
Dollars in thousands
Industry Type of return
Number of returns Total assets Total receipts
Agriculture, forestry, and fishing 1120 68,001 $56,883,963 $65,312,474 1120A
6,657 755,547 720,886 1120S 88,270 34,344,520 51,202,714 Other 186 0 151,480
Total 163,114 $91,984,030 $117,387,555
Mining 1120 14,942 306,809,895 135,073,518 1120A 1,407 54,773 137,183 1120S
16,403 17,430,158 14,976,849 Other 245 0 130,713
Total 32,996 $324,294,826 $150,318,264
Construction 1120 207,507 192,517,389 442,527,567 1120A 19,117 1,000,517
3,284,262 1120S 261,104 121,033,443 332,647,323 Other 55 0 555,321
Total 487,783 $314,551,349 $779,014,473
Manufacturing 1120 159,866 5,737,925, 822 4,682,784, 788 1120A 11,478
719,572 1,211,068 1120S 153,249 227,661,004 488,763,265 Other 452 0
4,904,648
Total 325,045 $5,966,306,398 $5,177,663,769
Transportation and public utilities 1120 92,946 2,159,711, 862 1,214,337,
276 1120A 10,464 648,219 815,019 1120S 105,803 58,659,212 114,202,022 Other
199 0 1,372,114
Total 209,412 $2,219,019,293 $1,330,726,431
Wholesale and retail trade 1120 519,142 1,574,495, 536 3,343,104, 740 1120A
46,375 2,330,815 6,321,061 1120S 583,006 371,105,598 1,337,278, 598 Other
608 0 17,112,454
Total 1,149,132 $1,947,931,949 $4,703,816,853
Finance, insurance and real estate 1120 298,296 11,323,298,523 1,124,933,
650 1120A 41,008 3,403,594 2,422,288 1120S 382,153 292,569,402 104,017,724
Other 23,089 9,286,348, 384 1,479,896, 174
Total 744,545 $20,905,619,903 $2,711,269,836
Services 1120 646,804 1,071,636, 547 1,175,401, 556 1120A 84,463 3,343,539
9,452,356 1120S 860,445 184,401,457 451,975,219 Other 1,141 0 1,758,773
Total 1,592,854 $1,259,381,543 $1,638,587,903
Not allocable 1120 2,361 269,276 733,868 1120A 971 25,066 13,874 1120S 1,821
268,493 173,806 Other 48 0 669
Total 5,201 $562,836 $922,217 Grand total 4,710,083 $33,029,652,126
$16,609,707,302
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Not allocable = Amounts cannot be
allocated among the various categories above because the nature of the
business cannot be determined. Source: IRS Statistics of Income (SOI)
bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 87
Table III. 12: Type and Number of Corporate Returns, Assets, and Receipts by
Asset Size, Tax Year 1990
Dollars in thousands
Assets Type Number of returns Total assets Total receipts
Less than $100,000 1120 867,456 $27,490,466 $232,393,571 1120A 238,770
5,441,836 19,362,299 1120S 995,153 26,690,076 163,529,746 Other 10,455
17,076 115,893,008
Total 2,111,834 $59,639,454 $531,178,624
$100,000 to $1, 000, 000 1120 754,745 259,360,858 701,042,977 1120A 34,833
6,436,477 5,525,298 1120S 455,085 147,608,558 343,604,971 Other 1,348
618,962 412,985
Total 1,246,011 $414,024,855 $1,050,586,231
$1,000,000 to $10,000, 000 1120 185,944 497,049,391 1,005,906, 681 1120S
115,197 314,062,822 674,963,117 Other 2,636 10,214,583 5,159,120
Total 303,777 $821,326,797 $1,686,028,918
$10,000,000 to $25,000,000 1120 16,897 265,979,404 359,837,604 1120S 7,127
106,154,077 209,206,579 Other 1,132 18,877,589 4,795,523
Total 25,156 $391,011,070 $573,839,707
$25,000,000 to $50,000,000 1120 8,485 299,414,258 297,571,703 1120S 1,674
57,474,534 98,612,716 Other 862 31,315,251 6,422,169
Total 11,020 $388,204,043 $402,606,589
$50,000,000 to $100,000,000 1120 5,971 421,434,733 298,626,061 1120S 603
40,760,630 69,824,158 Other 822 59,428,590 12,840,398
Total 7,396 $521,623,953 $381,290,617
$100,000,000 to $250,000,000 1120 4,669 724,517,687 510,413,586 1120S 207
29,938,105 39,911,213 Other 967 156,500,529 27,530,312
Total 5,843 $910,956,321 $577,855,111
More than $250,000,000 1120 4,331 12,447,719,707 5,702,838, 362 1120S 47
21,618,950 21,050,163 Other 1,235 2,213,932, 460 482,245,753
Total 5,613 $14,683,271,116 $6,206,134,278 Grand total 3,716,650
$18,190,057,608 $11,409,520,074
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Source: IRS Statistics of Income
(SOI) bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 88
Table III. 13: Type and Number of Corporate Returns, Assets, and Receipts by
Asset Size, Tax Year 1991
Dollars in thousands
Assets Type Number of returns Total assets Total receipts
Less than $100,000 1120 854,206 $26,549,260 $208,772,144 1120A 228,140
5,252,189 18,360,979 1120S 1,083,486 29,011,567 184,041,109 Other 11,029
17,448 104,375,095
Total 2,176,862 $60,830,464 $515,549,327
$100,000 to $1, 000, 000 1120 743,369 254,528,794 670,523,553 1120A 34,508
6,340,835 5,291,682 1120S 486,200 157,262,910 361,151,218 Other 1,283
615,011 325,845
Total 1,265,360 $418,747,551 $1,037,292,299
$1,000,000 to $10,000, 000 1120 183,846 488,261,172 974,220,226 1120S
118,752 321,778,394 692,794,086 Other 2,903 12,110,991 4,888,602
Total 305,500 $822,150,557 $1,671,902,914
$10,000,000 to $25,000,000 1120 16,347 257,757,522 348,114,104 1120S 7,229
107,606,767 209,458,221 Other 1,045 17,409,850 4,875,307
Total 24,621 $382,774,138 $562,447,632
$25,000,000 to $50,000,000 1120 8,375 295,775,691 285,242,379 1120S 1,736
60,012,318 100,515,119 Other 891 32,133,796 6,381,568
Total 11,002 $387,921,806 $392,139,067
$50,000,000 to $100,000,000 1120 5,972 421,103,865 308,468,259 1120S 595
39,682,124 64,452,028 Other 938 67,342,800 14,035,297
Total 7,506 $528,128,788 $386,955,584
$100,000,000 to $250,000,000 1120 4,527 701,281,755 476,689,956 1120S 217
30,545,835 47,030,466 Other 1,233 200,944,047 40,728,531
Total 5,977 $932,771,637 $564,448,952
More than $250,000,000 1120 4,037 8,813,670, 502 4,666,328, 471 1120S 56
23,749,045 23,542,330 Other 1,868 6,658,764, 350 1,619,484, 365
Total 5,961 $15,496,183,898 $6,309,355,166 Grand total 3,802,788
$19,029,508,838 $11,440,090,940
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Source: IRS Statistics of Income
(SOI) bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 89
Table III. 14: Type and Number of Corporate Returns, Assets, and Receipts by
Asset Size, Tax Year 1992
Dollars in thousands
Assets Type Number of returns Total assets Total receipts
Less than $100,000 1120 844,417 $26,286,796 $216,636,432 1120A 241,547
5,929,043 23,190,129 1120S 1,134,943 29,075,365 200,927,867 Other 3,514
82,148 5,282,102
Total 2,224,420 $61,373,351 $446,036,529
$100,000 to $1, 000, 000 1120 717,514 247,301,240 642,059,026 1120A 39,151
7,335,459 6,540,126 1120S 515,113 165,875,799 389,468,822 Other 5,166
2,241,306 976,446
Total 1,276,944 $422,753,803 $1,039,044,420
$1,000,000 to $10,000, 000 1120 181,384 481,441,253 978,045,500 1120S
125,009 339,395,034 743,718,910 Other 4,706 16,463,459 6,814,754
Total 311,098 $837,299,746 $1,728,579,164
$10,000,000 to $25,000,000 1120 15,979 251,383,086 351,312,572 1120S 7,593
114,265,375 235,054,726 Other 1,140 18,794,624 4,820,152
Total 24,712 $384,443,085 $591,187,450
$25,000,000 to $50,000,000 1120 8,347 296,145,238 292,606,903 1120S 1,803
61,996,487 106,496,610 Other 1,103 39,564,879 6,138,514
Total 11,253 $397,706,604 $405,242,028
$50,000,000 to $100,000,000 1120 6,061 428,229,020 310,332,210 1120S 636
42,617,841 66,269,503 Other 1,085 78,113,483 10,959,493
Total 7,783 $548,960,344 $387,561,206
$100,000,000 to $250,000,000 1120 4,744 734,763,514 499,605,892 1120S 222
32,179,238 56,772,796 Other 1,326 215,548,494 27,191,115
Total 6,292 $982,491,247 $583,569,803
More than $250,000,000 1120 4,487 13,358,022,739 5,941,422, 096 1120S 52
22,685,536 23,173,728 Other 1,982 4,140,930, 560 596,318,304
Total 6,521 $17,521,638,835 $6,560,914,128 Grand total 3,869,023
$21,156,667,015 $11,742,134,728
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Source: IRS Statistics of Income
(SOI) bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 90
Table III. 15: Type and Number of Corporate Returns, Assets, and Receipts by
Asset Size, Tax Year 1993
Dollars in thousands
Assets Type Number of returns Total assets Total receipts
Less than $100,000 1120 846,401 $26,530,547 $224,804,678 1120A 225,383
5,381,516 22,069,828 1120S 1,205,690 31,297,814 213,370,511 Other 10,897
17,473 72,545,264
Total 2,288,372 $63,227,350 $532,790,282
$100,000 to $1, 000, 000 1120 705,050 245,383,897 644,489,565 1120A 40,244
7,703,632 7,139,681 1120S 551,937 178,535,369 428,450,540 Other 1,193
583,907 426,051
Total 1,298,425 $432,206,804 $1,080,505,837
$1,000,000 to $10,000, 000 1120 184,096 492,129,249 1,005,966, 801 1120S
132,507 359,879,381 801,042,547 Other 2,581 10,315,546 3,829,257
Total 319,184 $862,324,176 $1,810,838,605
$10,000,000 to $25,000,000 1120 16,502 259,049,927 381,827,840 1120S 8,378
125,340,551 270,050,248 Other 1,017 16,751,153 4,699,320
Total 25,897 $401,141,632 $656,577,409
$25,000,000 to $50,000,000 1120 8,343 295,264,489 297,900,275 1120S 2,003
68,430,333 121,106,145 Other 1,019 36,587,895 5,177,887
Total 11,365 $400,282,717 $424,184,307
$50,000,000 to $100,000,000 1120 6,101 431,758,367 323,824,380 1120S 694
46,635,527 78,917,133 Other 1,174 84,563,305 9,934,618
Total 7,970 $562,957,199 $412,676,131
$100,000,000 to $250,000,000 1120 4,829 750,002,056 513,113,239 1120S 237
34,255,122 55,466,817 Other 1,525 246,054,500 31,325,718
Total 6,592 $1,030,311,679 $599,905,773
More than $250,000,000 1120 4,607 14,477,836,079 6,146,933, 298 1120S 58
25,924,867 29,192,862 Other 2,159 3,559,656, 870 576,117,205
Total 6,824 $18,063,417,817 $6,752,243,366 Grand total 3,964,629
$21,815,869,373 $12,269,721,710
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Source: IRS Statistics of Income
(SOI) bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 91
Table III. 16: Type and Number of Corporate Returns, Assets, and Receipts by
Asset Size, Tax Year 1994
Dollars in thousands
Assets Type Number of returns Total assets Total receipts
Less than $100,000 1120 1,026,863 $31,779,249 $325,529,141 1120A 217,417
5,139,798 20,758,980 1120S 1,279,577 32,384,048 220,363,791 Other 11,235
19,823 87,154,655
Total 2,535,093 $69,322,918 $653,806,567
$100,000 to $1, 000, 000 1120 776,522 264,103,137 739,388,454 1120A 39,708
7,742,208 7,051,276 1120S 588,694 189,313,043 469,140,553 Other 1,172
575,918 285,971
Total 1,406,096 $461,734,306 $1,215,866,255
$1,000,000 to $10,000, 000 1120 193,688 521,788,585 1,100,588, 582 1120S
143,150 391,844,138 889,211,482 Other 2,674 10,559,919 3,579,580
Total 339,512 $924,192,642 $1,993,379,644
$10,000,000 to $25,000,000 1120 17,276 269,686,746 406,509,620 1120S 9,053
134,533,153 302,818,191 Other 1,246 20,258,701 4,832,206
Total 27,575 $424,478,600 $714,160,018
$25,000,000 to $50,000,000 1120 8,618 303,946,552 314,400,132 1120S 2,188
74,726,797 141,141,933 Other 1,113 40,655,196 5,768,010
Total 11,919 $419,328,545 $461,310,075
$50,000,000 to $100,000,000 1120 6,175 436,943,346 349,068,949 1120S 749
50,593,331 89,054,237 Other 1,289 93,662,095 11,508,046
Total 8,213 $581,198,773 $449,631,231
$100,000,000 to $250,000,000 1120 4,983 776,752,666 560,546,487 1120S 285
42,665,964 70,843,881 Other 1,624 265,815,229 27,117,187
Total 6,892 $1,085,233,859 $658,507,555
More than $250,000,000 1120 4,744 15,671,544,405 6,629,255, 893 1120S 58
27,619,266 28,371,276 Other 2,267 3,781,553, 273 555,718,642
Total 7,069 $19,480,716,943 $7,213,345,811 Grand total 4,342,368
$23,446,206,585 $13,360,007,156
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Source: IRS Statistics of Income
(SOI) bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 92
Table III. 17: Type and Number of Corporate Returns, Assets, and Receipts by
Asset Size, Tax Year 1995
Dollars in thousands
Assets Type Number of returns Total assets Total receipts
Less than $100,000 1120 1,025,610 $31,631,440 $341,028,735 1120A 216,668
5,202,681 20,792,123 1120S 1,365,124 35,647,736 249,740,913 Other 7,665
13,578 84,669,039
Total 2,615,066 $72,495,435 $696,230,811
$100,000 to $1, 000, 000 1120 773,210 265,719,685 757,175,213 1120A 40,771
7,854,036 7,148,277 1120S 622,895 201,684,033 511,904,913 Other 1,095
525,224 301,251
Total 1,437,971 $475,782,978 $1,276,529,654
$1,000,000 to $10,000, 000 1120 202,189 541,101,753 1,154,139, 729 1120S
151,489 414,498,785 921,512,867 Other 2,894 11,440,155 4,882,639
Total 356,572 $967,040,693 $2,080,535,236
$10,000,000 to $25,000,000 1120 17,788 276,553,261 440,965,909 1120S 9,949
147,978,255 340,638,811 Other 1,341 21,929,225 5,220,838
Total 29,078 $446,460,741 $786,825,559
$25,000,000 to $50,000,000 1120 8,696 307,749,559 346,666,735 1120S 2,462
84,952,011 170,206,987 Other 1,192 43,808,952 5,504,691
Total 12,350 $436,510,521 $522,378,413
$50,000,000 to $100,000,000 1120 6,231 442,785,504 367,030,941 1120S 820
55,866,236 98,100,812 Other 1,302 93,950,989 10,451,131
Total 8,353 $592,602,729 $475,582,883
$100,000,000 to $250,000,000 1120 5,175 805,022,932 597,336,703 1120S 311
45,765,097 70,284,415 Other 1,727 281,194,086 30,049,475
Total 7,213 $1,131,982,116 $697,670,593
More than $250,000,000 1120 4,920 17,344,981,564 7,324,002, 378 1120S 68
31,200,703 42,683,742 Other 2,575 4,514,631, 522 636,610,845
Total 7,563 $21,890,813,788 $8,003,296,965 Grand total 4,474,167
$26,013,689,000 $14,539,050,114
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Source: IRS Statistics of Income
(SOI) bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 93
Table III. 18: Type and Number of Corporate Returns, Assets, and Receipts by
Asset Size, Tax Year 1996
Dollars in thousands Assets Type Number of returns Total assets Total
receipts
Less than $100,000 1120 1,033,494 $31,571,292 $374,510,632 1120A 200,123
5,036,530 20,395,580 1120S 1,453,376 37,658,098 275,522,725 Other 9,772
13,720 96,469,124
Total 2,696,765 $74,279,640 $766,898,060
$100,000 to $1, 000, 000 1120 779,070 267,979,375 759,152,234 1120A 41,413
8,065,937 7,330,192 1120S 674,825 217,103,736 569,990,263 Other 1,211
591,858 335,607
Total 1,496,519 $493,740,907 $1,336,808,295
$1,000,000 to $10,000, 000 1120 206,256 554,669,158 1,191,553, 123 1120S
161,676 446,729,624 1,005,393, 831 Other 2,939 12,062,502 7,304,003
Total 370,871 $1,013,461,284 $2,204,250,957
$10,000,000 to $25,000,000 1120 18,182 283,864,455 457,061,767 1120S 10,719
161,673,048 358,917,013 Other 1,431 23,827,263 6,526,183
Total 30,331 $469,364,766 $822,504,963
$25,000,000 to $50,000,000 1120 8,806 311,175,842 354,099,214 1120S 2,491
85,417,587 170,599,902 Other 1,292 46,990,009 8,190,774
Total 12,589 $443,583,438 $532,889,889
$50,000,000 to $100,000,000 1120 6,214 440,621,444 382,714,966 1120S 887
60,273,649 106,134,471 Other 1,367 99,154,377 13,594,652
Total 8,468 $600,049,469 $502,444,088
$100,000,000 to $250,000,000 1120 5,287 819,653,988 614,345,113 1120S 351
50,302,032 77,178,786 Other 1,955 319,034,407 41,837,472
Total 7,594 $1,188,990,428 $733,361,372
More than $250,000,000 1120 5,032 17,268,547,867 7,424,327, 130 1120S 92
41,203,162 54,357,181 Other 3,110 7,049,042, 165 1,147,876, 070
Total 8,234 $24,358,793,194 $8,626,560,380 Grand total 4,631,370
$28,642,263,127 $15,525,718,006
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Source: IRS Statistics of Income
(SOI) bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 94
Table III. 19: Type and Number of Corporate Returns, Assets, and Receipts by
Asset Size, Tax Year 1997
Dollars in thousands
Assets Type Number of returns Total assets Total receipts
Less than $100,000 1120 1,003,655 $30,168,805 $444,227,943 1120A 182,611
4,336,024 17,672,123 1120S 1,540,287 39,024,602 289,127,754 Other 11,826
13,533 119,363,348
Total 2,738,379 $73,542,965 $870,391,168
$100,000 to $1, 000, 000 1120 754,610 262,041,699 739,970,413 1120A 39,329
7,945,617 6,705,876 1120S 718,329 232,134,283 612,745,583 Other 1,178
574,844 309,125
Total 1,513,446 $502,696,443 $1,359,730,997
$1,000,000 to $10,000, 000 1120 208,108 558,975,258 1,199,803, 563 1120S
176,780 503,330,762 1,113,803, 157 Other 3,120 12,951,115 5,547,288
Total 388,008 $1,075,257,135 $2,319,154,008
$10,000,000 to $25,000,000 1120 18,395 287,149,178 455,307,978 1120S 11,976
180,865,125 392,456,044 Other 1,391 22,930,133 6,294,556
Total 31,761 $490,944,435 $854,058,579
$25,000,000 to $50,000,000 1120 8,402 297,348,440 344,794,052 1120S 2,986
101,826,732 188,589,459 Other 1,343 49,751,692 8,526,425
Total 12,731 $448,926,864 $541,909,935
$50,000,000 to $100,000,000 1120 6,098 431,504,103 394,468,583 1120S 1,177
80,241,769 121,277,372 Other 1,447 104,220,470 13,767,671
Total 8,723 $615,966,342 $529,513,626
$100,000,000 to $250,000,000 1120 5,310 829,171,637 621,000,412 1120S 562
82,767,918 108,994,817 Other 2,125 343,492,124 43,679,159
Total 7,997 $1,255,431,679 $773,674,387
More than $250,000,000 1120 5,288 19,727,189,691 7,984,636, 494 1120S 156
87,282,098 68,243,332 Other 3,593 8,752,414, 473 1,308,394, 775
Total 9,037 $28,566,886,262 $9,361,274,601 Grand total 4,710,083
$33,029,652,126 $16,609,707,302
Notes: Detail may not add to totals because of statistical sampling and
rounding. Other = Other types of 1120s. Source: IRS Statistics of Income
(SOI) bulletins and tapes.
Question 12: How many taxpayers filed each of the main individual tax forms
(i. e., Schedules 1040, 1040EZ, Schedules A, D, etc.) for the most recent
tax years such information is available? If possible, break down the number
of taxpayers by filing status or type of taxpayer. Tables III. 20 though
III. 23 provide the number of tax forms filed by taxpayer filing status.
Tables III. 24 through III. 27 provide the number of forms and schedules
filed by taxpayers reporting
incomes greater than or equal to an adjusted gross income of $50,000. Tables
III. 28 through III. 31 provide the number of forms and schedules filed by
the top 20 percent of income earners. Tables III. 32 and III. 33 provide
return information on taxpayers according to their ages. IRS? data include
electronically- filed returns in the totals for paper forms 1040, 1040A, and
1040EZ.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 95
Table III. 20: Tax Forms Filed by Taxpayer Filing Status, Tax Years 1990- 93
In thousands
Tax year Tax form filed 1990 1991 1992 1993 1040 Single 22,898 20,661 20,807
20,723 Married filing jointly 39,392 35,080 36,171 36,789 Married filing
separately 1,463 1,302 1,511 1,515 Head of household 5,451 4,896 4,956 5,026
Widow( er) with dependent child 67 49 49 27
Total 69,270 61,988 63,494 64,080 1040A Single 8,446 7,603 7,456 7,381
Married filing jointly 8,986 9,761 9,724 8,629 Married filing separately 732
825 797 791 Head of household 7,709 8,167 9,064 9,785 Widow( er) with
dependent child 45 33 43 29
Total 25,917 26,389 27,085 26,615 1040EZ Single 18,530 19,093 18,256 18,702
Married filing jointly 0 0 0 989
Total 18,530 19,093 18,256 19,691 1040PC Single a 2,474 2,063 1,762
Married filing jointly a 3,880 2,126 1,892 Married filing separately a 172
149 131 Head of household a 724 431 430 Widow( er) with dependent child a 11
1 0
Total a 7,261 4,770 4,215 Grand total 113,717 114,731 113,605 114,602
Notes: Detail may not add to totals because of statistical sampling and
rounding. a Tax year 1990 data are not available for the 1040PC because it
was not used until tax year 1991.
Source: IRS Statistics of Income (SOI) tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 96
Table III. 21: Tax Forms Filed by Filing Status, Tax Years 1994- 97
In thousands
Tax year Tax form 1994 1995 1996 1997 1040 Single 21,773 21,184 22,312
23,919 Married filing jointly 37,427 36,507 36,448 37,046 Married filing
separately 1,593 1,628 1,638 1,586 Head of household 5,544 5,368 5,787 6,180
Widow( er) with dependent child 54 87 81 50
Total 66,391 64,775 66,265 68,782 1040A Single 7,601 6,503 6,670 6,624
Married filing jointly 8,340 7,815 7,229 7,304 Married filing separately 814
808 723 813 Head of household 9,260 9,314 9,946 10,034 Widow( er) with
dependent child 36 23 12 4
Total 26,051 24,463 24,579 24,780 1040EZ Single 19,312 20,257 19,982 20,009
Married filing jointly 1,195 1,387 1,214 1,145
Total 20,508 21,644 21,196 21,155 1040PC Single 1,189 2,891 3,360 3,166
Married filing jointly 1,426 3,208 3,936 3,670 Married filing separately 73
187 185 221 Head of household 304 811 822 641 Widow( er) with dependent
child 1 5 9 7
Total 2,993 7,103 8,311 7,705 1040T Single a 52 a a
Married filing jointly a 119 a a Married filing separately a 4 a a Head of
household a 58 a a
Total a 233 a a
Grand total 115,943 118,218 120,351 122,422
Notes: Detail may not add to totals because of statistical sampling and
rounding. a Tax form 1040T was introduced in tax year 1995 and used for only
that year on an experimental basis.
Source: IRS Statistics of Income (SOI) tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 97
Table III. 22: Return Schedules Filed by Filing Status, Tax Years 1990- 93
In thousands
Tax year Schedules filed by filing status 1990 1991 1992 1993 Single No
schedule filed 29,803 29,834 29,364 29,384 Schedule A filed 7,759 7,424
7,201 7,572 Schedule B filed 14,050 13,918 12,715 12,494 Schedule C filed
3,218 3,357 3,554 3,465 Schedule D filed 3,036 3,298 4,219 4,045 Schedule E
filed 4,327 3,564 3,533 3,654 Schedule F filed 373 357 381 385
Married filing jointly No schedule filed 11,788 12,285 12,433 12,536
Schedule A filed 23,403 23,133 22,470 22,953 Schedule B filed 22,045 21,443
19,768 20,289 Schedule C filed 8,949 9,122 9,176 9,404 Schedule D filed
5,978 6,416 8,143 7,409 Schedule E filed 10,323 9,723 9,535 9,668 Schedule F
filed 1,873 1,838 1,825 1,799
Married filing separately No schedule filed 1,144 1,247 1,258 1,223 Schedule
A filed 697 702 841 833 Schedule B filed 426 417 427 445 Schedule C filed
277 244 302 293 Schedule D filed 170 155 178 160 Schedule E filed 218 200
183 192 Schedule F filed 20 22 20 38
Head of household No schedule filed 9,583 10,087 10,943 11,469 Schedule A
filed 2,160 2,025 1,998 2,073 Schedule B filed 1,564 1,549 1,314 1,437
Schedule C filed 697 843 820 980 Schedule D filed 358 408 452 462 Schedule E
filed 719 697 627 623 Schedule F filed 47 57 43 43
Widow( er) with dependent child No schedule filed 39 35 36 30 Schedule A
filed 34 28 31 14 Schedule B filed 64 46 45 19 Schedule C filed 7 2 4 5
Schedule D filed 16 12 10 5 Schedule E filed 17 8 14 6 Schedule F filed 2 1
3 0 Note: Table columns are not totaled because taxpayers may file more than
one of these schedules, resulting in duplicate counting. Source: IRS
Statistics of Income (SOI) tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 98
Table III. 23: Return Schedules Filed by Filing Status, Tax Years 1994- 97
In thousands
Tax year Schedules filed by filing status 1994 1995 1996 1997 Single No
schedule filed 30,869 30,956 31,351 31,305 Schedule A filed 7,338 7,755
8,300 8,905 Schedule B filed 12,045 12,917 13,598 14,330 Schedule C filed
3,621 3,628 3,850 3,917 Schedule D filed 4,889 5,170 5,945 9,214 Schedule E
filed 3,664 3,782 3,821 3,879 Schedule F filed 385 364 380 362 Schedule H
filed a 73 72 74
Married filing jointly No schedule filed 12,579 12,625 11,916 11,655
Schedule A filed 22,684 23,148 23,693 24,214 Schedule B filed 19,661 20,361
21,066 21,409 Schedule C filed 9,473 9,626 9,639 9,713 Schedule D filed
9,560 9,723 10,290 14,225 Schedule E filed 9,792 9,803 9,949 10,015 Schedule
F filed 1,763 1,770 1,724 1,725 Schedule H filed a 189 205 211
Married filing separately No schedule filed 1,201 1,309 1,153 1,226 Schedule
A filed 919 947 980 1,003 Schedule B filed 437 485 509 518 Schedule C filed
274 295 308 305 Schedule D filed 213 243 249 308 Schedule E filed 217 212
227 243 Schedule F filed 38 35 35 32 Schedule H filed a 8 3 6
Head of household No schedule filed 11,354 11,644 12,216 12,228 Schedule A
filed 2,049 2,123 2,400 2,470 Schedule B filed 1,335 1,424 1,521 1,678
Schedule C filed 1,019 1,087 1,267 1,378 Schedule D filed 581 633 663 1,063
Schedule E filed 617 657 692 734 Schedule F filed 49 41 53 39 Schedule H
filed a 18 20 15
Widow( er) with dependent child No schedule filed 38 40 16 9 Schedule A
filed 28 35 42 33 Schedule B filed 38 63 79 41 Schedule C filed 3 10 16 15
Schedule D filed 19 23 25 28 Schedule E filed 17 19 5 10 Schedule F filed 3
1 b b Schedule H filed a 1 b b Note: Table columns are not totaled because
taxpayers may file more than one of these schedules, resulting in duplicate
counting.
a IRS schedule H was introduced in 1995. b Fewer than 500 because of
rounding to thousands.
Source: IRS Statistics of Income (SOI) tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 99
Table III. 24: Forms Filed With AGI of Greater Than or Equal to $50,000, Tax
Years 1990- 93 In thousands Tax year Forms filed by size of income 1990 1991
1992 1993 1040 AGI greater or equal to $50,000 17,024 16,117 18,277 19,280
All other 52,247 45,870 45,216 44,801
Total 69,270 61,988 63,494 64,080 1040A AGI greater or equal to $50,000 354
484 630 596
All other 25,563 25,905 26,455 26,019
Total 25,917 26,389 27,085 26,615 1040EZ AGI greater or equal to $50,000 7 7
30 87
All other 18,522 19,086 18,226 19,604
Total 18,530 19,093 18,256 19,691 1040PC AGI greater or equal to $50,000 a
1,798 613 612
All other a 5,463 4,157 3,603
Total a 7,261 4,770 4,215 Grand total 113,717 114,731 113,605 114,601
Notes: Detail may not add to totals because of statistical sampling and
rounding.
?All other? category includes a small amount of data that we could not
allocate because of incomplete return information on SOI tapes. a Tax year
1990 data are not available for the 1040PC because it was not used until tax
year 1991.
Source: IRS Statistics of Income (SOI) tapes.
Table III. 25: Forms Filed With AGI of Greater Than or Equal to $50,000, Tax
Years 1994- 97 In thousands
Tax year Forms filed by size of income 1994 1995 1996 1997 1040 AGI greater
or equal to $50,000 20,844 21,921 23,336 25,602 All other 45,547 42,854
42,929 43,180
Total 66,391 64,775 66,265 68,782 1040A AGI greater or equal to $50,000 747
773 786 969
All other 25,304 23,690 23,793 23,812
Total 26,051 24,463 24,579 24,780 1040EZ AGI greater or equal to $50,000 135
180 172 199
All other 20,373 21,464 21,025 20,956
Total 20,508 21,644 21,197 21,155 1040PC AGI greater or equal to $50,000 699
1,490 1,967 2,052
All other 2,294 5,613 6,344 5,653
Total 2,993 7,103 8,311 7,705 1040T AGI greater or equal to $50,000 a 36 a a
AGI less than $50,000 a 197 a a
Total a 233 a a
Grand total 115,943 118,218 120,352 122,422
Notes: Detail may not add to totals because of statistical sampling and
rounding.
?All other? category includes a small amount of data that we could not
allocate because of incomplete return information on SOI tapes. a Tax form
1040T was introduced in tax year 1995 and used for only that year on an
experimental basis.
Source: IRS Statistics of Income (SOI) tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 100
Table III. 26: Return Schedules Filed With AGI of Greater Than or Equal to
$50,000, Tax Years 1990- 93 In thousands
Tax year Schedules filed by size of income 1990 1991 1992 1993 AGI greater
or equal to $50,000 No schedule filed 766 958 1,284 1,397 Schedule A filed
14,739 15,386 15,966 16,772 Schedule B filed 11,270 11,315 11,023 11,847
Schedule C filed 3,138 3,275 3,486 3,749 Schedule D filed 3,816 4,149 5,476
5,096 Schedule E filed 5,671 5,476 5,578 5,787 Schedule F filed 442 449 469
506
All other No schedule filed 51,591 52,529 52,750 53,246 Schedule A filed
19,313 17,927 16,575 16,672 Schedule B filed 26,880 26,058 23,245 22,838
Schedule C filed 10,009 10,293 10,370 10,399 Schedule D filed 5,743 6,139
7,527 6,984 Schedule E filed 9,933 8,716 8,314 8,356 Schedule F filed 1,873
1,827 1,802 1,760 Notes: AGI = adjusted gross income. Table columns are not
totaled because taxpayers may file more than one of these schedules,
resulting in duplicate counting.
?All other? category includes a small amount of data that we could not
allocate because of incomplete return information on SOI tapes. Source: IRS
Statistics of Income (SOI) tapes.
Table III. 27: Return Schedules Filed With AGI of Greater Than or Equal to
$50,000, Tax Years 1994- 97
In thousands Tax year Schedules filed by size of income 1994 1995 1996 1997
AGI greater or equal to $50,000 No schedule filed 1,721 2,011 2,234 2,629
Schedule A filed 17,897 19,141 20,351 21,834 Schedule B filed 12,237 13,460
14,802 16,301 Schedule C filed 3,998 4,283 4,654 4,996 Schedule D filed
6,750 7,374 8,370 12,179 Schedule E filed 6,164 6,634 6,986 7,504 Schedule F
filed 513 541 614 675 Schedule H filed a 222 248 263
All other No schedule filed 54,321 54,565 54,419 53,794 Schedule A filed
15,121 14,866 15,064 14,790 Schedule B filed 21,279 21,790 21,970 21,676
Schedule C filed 10,393 10,363 10,426 10,333 Schedule D filed 8,512 8,419
8,802 12,660 Schedule E filed 8,143 7,839 7,707 7,377 Schedule F filed 1,725
1,669 1,578 1,484 Schedule H filed a 67 52 44 Notes: AGI = adjusted gross
income. Table columns are not totaled because taxpayers may file more than
one of these schedules, resulting in duplicate counting.
?All other? category includes a small amount of data that we could not
allocate because of incomplete return information on SOI tapes. a IRS
schedule H was introduced in 1995.
Source: IRS Statistics of Income (SOI) tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 101
Table III. 28: Forms Filed by Top 20 Percent of Income Earners and All
Others, Tax Years 1990- 93
In thousands
Tax year Forms filed by income category 1990 1991 1992 1993 1040 Top 20
percent 21,730 19,635 20,823 21,238 All other 47,541 42,353 42,670 42,843
Total 69,270 61,988 63,494 64,080 1040A Top 20 percent 980 1,051 1,057 850
All other 24,937 25,337 26,027 25,765
Total 25,917 26,389 27,085 26,615 1040EZ Top 20 percent 50 57 80 131
All other 18,480 19,036 18,176 19,561
Total 18,530 19,093 18,256 19,691 1040PC Top 20 percent a 2,205 753 702
All other a 5,056 4,017 3,513
Total a 7,261 4,770 4,215 Grand total 113,717 114,731 113,605 114,602
Notes: Detail may not add to totals because of statistical sampling and
rounding.
?All other? category includes a small amount of data that we could not
allocate because of incomplete return information on SOI tapes. a Tax year
1990 data are not available for the 1040PC because it was not used until tax
year 1991.
Source: IRS Statistics of Income (SOI) tapes.
Table III. 29: Forms Filed by Top 20 Percent of Income Earners and All
Others, Tax Years 1994- 97
In thousands Tax year Forms filed by income category 1994 1995 1996 1997
1040 Top 20 percent 21,487 21,324 21,646 22,255 All other 44,904 43,450
44,619 46,527
Total 66,391 64,775 66,265 68,782 1040A Top 20 percent 816 683 566 453
All other 25,235 23,780 24,013 24,327
Total 26,051 24,463 24,579 24,780 1040EZ Top 20 percent 162 156 109 66
All other 20,346 21,488 21,087 21,088
Total 20,508 21,644 21,196 21,155 1040PC Top 20 percent 715 1,446 1,757
1,707
All other 2,278 5,656 6,554 5,998
Total 2,993 7,103 8,311 7,705 1040T Top 20 percent a 30 a a
All other a 203 a a
Total a 233 a a
Grand total 115,943 118,218 120,351 122,422
Notes: Detail may not add to totals because of statistical sampling and
rounding.
?All other? category includes a small amount of data that we could not
allocate because of incomplete return information on SOI tapes. a Tax form
1040T was introduced in tax year 1995 and used for only that year on an
experimental basis.
Source: IRS Statistics of Income (SOI) tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 102
Table III. 30: Return Schedules Filed by Top 20 Percent of Income Earners
and All Others, Tax Years 1990- 93
In thousands
Tax year Schedule filed by income category 1990 1991 1992 1993 Top 20
percent No schedule filed 1,592 1,727 1,893 1,821 Schedule A filed 18,137
18,175 17,897 18,236 Schedule B filed 13,653 13,265 12,258 12,752 Schedule C
filed 3,929 3,984 3,968 4,145 Schedule D filed 4,488 4,770 5,986 5,415
Schedule E filed 6,659 6,229 6,113 6,181 Schedule F filed 600 574 546 565
All other No schedule filed 50,765 51,761 52,141 52,822 Schedule A filed
15,915 15,137 14,643 15,208 Schedule B filed 24,497 24,107 22,010 21,933
Schedule C filed 9,218 9,585 9,887 10,003 Schedule D filed 5,071 5,518 7,017
6,665 Schedule E filed 8,945 7,963 7,779 7,961 Schedule F filed 1,715 1,701
1,726 1,701 Note: Table columns are not totaled because taxpayers may file
more than one of these schedules, resulting in duplicate counting.
?All other? category includes a small amount of data that we could not
allocate because of incomplete return information on SOI tapes. Source: IRS
Statistics of Income (SOI) tapes.
Table III. 31: Return Schedules Filed by Top 20 Percent of Income Earners
and All Others, Tax Years 1994- 97
In thousands
Tax year Schedule filed by income category 1994 1995 1996 1997 Top 20
percent No schedule filed 1,876 1,833 1,761 1,625 Schedule A filed 18,351
18,701 19,099 19,444 Schedule B filed 12,522 13,178 13,972 14,683 Schedule C
filed 4,123 4,181 4,325 4,360 Schedule D filed 6,874 7,259 7,984 11,160
Schedule E filed 6,265 6,561 6,638 6,836 Schedule F filed 527 529 560 552
Schedule H filed a 222 245 261
All other No schedule filed 54,166 54,742 54,892 54,798 Schedule A filed
14,667 15,307 16,316 17,180 Schedule B filed 20,994 22,072 22,799 23,295
Schedule C filed 10,268 10,466 10,755 10,968 Schedule D filed 8,388 8,533
9,188 13,679 Schedule E filed 8,042 7,912 8,055 8,046 Schedule F filed 1,711
1,681 1,632 1,607 Schedule H filed a 67 55 45 Notes: Table columns are not
totaled because taxpayers may file more than one of these schedules,
resulting in duplicate counting.
?All other? category includes a small amount of data that we could not
allocate because of incomplete return information on SOI tapes. a IRS
schedule H was introduced in 1995.
Source: IRS Statistics of Income (SOI) tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 103
Table III. 32: Forms Filed by Taxpayers Aged 65 or Over and All Others, Tax
Years 1990- 93
In thousands
Tax year Forms filed by age and tax form 1990 1991 1992 1993 1040 Over 65
11,675 10,088 10,194 10,203 All other 57,595 51,900 53,300 53,877
Total 69,270 61,988 63,494 64,080 1040A Over 65 2,102 2,894 2,718 2,768
All other 23,815 23,495 24,367 23,847
Total 25,917 26,389 27,085 26,615 1040EZ Over 65 0 0 0 0
All other 18,530 19,093 18,256 19,691
Total 18,530 19,093 18,256 19,691 1040PC Over 65 a 1,089 893 780
All other a 6,172 3,877 3,436
Total a 7,261 4,770 4,216 Grand total 113,717 114,731 113,605 114,602
Notes: Detail may not add to totals because of statistical sampling and
rounding.
?All other? category includes a small amount of data that we could not
allocate because of incomplete return information on SOI tapes. a Tax year
1990 data are not available for the 1040PC because it was not used until tax
year 1991. Source: IRS Statistics of Income (SOI) tapes.
Table III. 33: Forms Filed by Taxpayers Aged 65 or Over and All Others, Tax
Years 1994- 97 In thousands
Tax year Forms filed by age and tax form 1994 1995 1996 1997 1040 Over 65
10,750 10,441 11,044 11,155 All other 55,641 54,334 55,221 57,627
Total 66,391 64,775 66,265 68,782 1040A Over 65 2,669 2,610 2,632 2,862
All other 23,382 21,853 21,947 21,918
Total 26,051 24,463 24,579 24,780 1040EZ Over 65 0 0 0 0
All other 20,508 21,644 21,196 21,155
Total 20,508 21,644 21,196 21,155 1040PC Over 65 472 1,108 1,335 1,241
All other 2,521 5,995 6,976 6,464
Total 2,993 7,103 8,311 7,705 1040T Over 65 a 28 a a
All other a 205 a a
Total a 233 a a
Grand total 115,943 118,218 120,351 122,422
Notes: Detail may not add to totals because of statistical sampling and
rounding.
?All other? category includes a small amount of data that we could not
allocate because of incomplete return information on SOI tapes. a Tax form
1040T was introduced in tax year 1995 and used for only that year on an
experimental basis.
Source: IRS Statistics of Income (SOI) tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 104
Question 13: How many partnership returns (Form 1065) were filed for the
most recent tax years such information is available? Also provide the number
of partners and amount of assets, and business receipts associated with
these returns.
Table III. 34 summarizes the number of partnerships, partners, total assets,
and total business receipts for tax years 1990 through 1997. Tables III. 35
through III. 42 show the number of partnerships, partners, assets, and
business receipts by SOI industry classification for tax years 1990 through
1997. We did not verify or correct SOI data.
Table III. 34: Number of Partnerships, Partners, Assets, and Business
Receipts, Tax Years 1990 -1997
Dollars in thousands
Tax year Partnerships Partners Assets Business receipts 1990 1,553,529
17,094,966 $1,685,223,450 $483,417,504
1991 1,515,345 15,801,047 1,816,567, 895 483,164,395
1992 1,484,752 15,734,691 1,907,344, 453 514,827,003
1993 1,467,567 15,626,848 2,118,268, 141 560,999,120
1994 1,493,963 14,989,505 2,295,212, 222 656,158,602
1995 1,580,900 15,605,686 2,718,647, 742 760,617,695
1996 1,654,256 15,662,298 3,368,165, 845 915,844,404
1997 1,758,627 16,183,715 $4,171,498,832 $1,141,963,405 Source: IRS
Statistics of Income (SOI) bulletins and tapes.
Table III. 35: Partnership Returns (Form 1065) by Industry, Tax Year 1990
Dollars in thousands
Industry Partnerships Partners Assets Business receipts
Agriculture, forestry, and fishing 125,029 502,740 $27,530,014 $9,496,593
Mining 40,904 2,148,754 58,246,016 19,967,085 Construction 59,469 161,537
17,989,157 30,716,285 Total manufacturing 28,285 246,210 59,789,377
65,354,487 Transportation and public utilities 25,180 503,411 63,333,737
32,800,444 Wholesale and retail trade 175,939 480,927 28,422,527 98,119,832
Finance, insurance, and real estate 822,254 10,846,18 1,279,390, 201
64,313,481 Services 267,336 2,153,169 150,062,785 161,702,262 Not allocable
9,133 52,032 409,636 947,036
Total 1,553,529 17,094,966 $1,685,173,450 a $483,417,504
Notes: Detail may not add to totals because of statistical sampling and
rounding. Not allocable = Amounts cannot be allocated among the various
industry categories above. a Our total here did not agree with the SOI total
of $1,685, 223, 450,000. See table III. 34.
Source: IRS Statistics of Income (SOI) bulletins and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 105
Table III. 36: Partnership Returns (Form 1065) by Industry, Tax Year 1991
Dollars in thousands
Industry Partnerships Partners Assets Business receipts
Agriculture, forestry, and fishing 127,073 551,714 $32,391,460 $8,421,988
Mining 39,022 1,414,487 53,725,039 18,147,039 Construction 57,195 151,692
16,730,159 26,625,369 Manufacturing 23,974 175,157 65,140,070 65,817,598
Transportation and public utilities 26,107 519,142 72,511,924 37,611,233
Wholesale and retail trade 170,963 447,833 29,785,793 99,748,560 Finance,
insurance, and real estate 803,836 10,316,515 1,366,914, 278 57,398,063
Services 260,449 2,206,489 159,116,867 169,072,760 Not allocable 6,706
18,018 252,305 321,784
Total 1,515,345 15,801,047 $1,796,567,895 a $483,164,395
Notes: Detail may not add to totals because of statistical sampling and
rounding. Not allocable = Amounts cannot be allocated among the various
industry categories above. a Our total here did not agree with the SOI total
of $1,816, 567, 895,000. See table III. 34.
Source: IRS Statistics of Income (SOI) bulletins and tapes.
Table III. 37: Partnership Returns (Form 1065) by Industry, Tax Year 1992
Dollars in thousands
Industry Partnerships Partners Assets Business receipts
Agriculture, forestry, and fishing 124,564 504,317 $32,884,248 $8,931,648
Mining 36,399 1,388,608 53,696,645 16,706,468 Construction 59,412 157,934
15,663,127 25,945,769 Manufacturing 24,074 224,900 74,239,667 78,028,044
Transportation and public utilities 23,535 527,350 81,069,889 42,080,927
Wholesale and retail trade 162,472 425,381 32,777,068 107,869,925 Finance,
insurance, and real estate 797,324 10,328,122 1,438,303, 304 53,530,668
Services 252,517 2,166,644 178,577,034 181,602,784 Not allocable 4,454
11,436 133,471 130,771
Total 1,484,752 15,734,691 $1,907,344,453 $514,827,003
Notes: Detail may not add to totals because of statistical sampling and
rounding. Not allocable = Amounts cannot be allocated among the various
industry categories above. Source: IRS Statistics of Income (SOI) bulletins
and tapes.
Table III. 38: Partnership Returns (Form 1065) by Industry, Tax Year 1993
Dollars in thousands
Industry Partnerships Partners Assets Business receipts
Agriculture, forestry, and fishing 119,960 588,188 $38,946,667 $10,342,859.0
Mining 31,892 1,431,073 51,367,267 17,364,332 Construction 61,910 154,474
13,917,415 26,863,061 Manufacturing 25,065 231,080 84,183,811 89,860,773
Transportation and public utilities 20,757 652,085 115,595,813 58,851,833
Wholesale and retail trade 157,178 471,412 35,277,677 110,889,715 Finance,
insurance, and real estate 792,651 9,944,143 1,612,142, 006 62,142,324
Services 255,726 2,146,425 166,806,231 184,434,428 Not allocable 2,428 7,968
31,254 249,796
Total 1,467,567 15,626,848 $2,118,268,141 $560,999,120
Notes: Detail may not add to totals because of statistical sampling and
rounding. Not allocable = Amounts cannot be allocated among the various
industry categories above. Source: IRS Statistics of Income (SOI) bulletins
and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 106
Table III. 39: Partnership Returns (Form 1065) by Industry, Tax Year 1994
Dollars in thousands
Industry Partnerships Partners Assets Business receipts
Agriculture, forestry, and fishing 123,147 574,999 $41,517,326 $11,324,124
Mining 27,228 1,009,805 45,532,202 15,902,261 Construction 65,645 159,367
15,170,851 31,139,964 Manufacturing 29,539 223,819 93,493,681 107,569,031
Transportation and public utilities 23,426 634,782 126,351,449 66,406,723
Wholesale and retail trade 153,310 442,741 44,367,142 142,116,025 Finance,
insurance, and real estate 809,533 9,880,982 1,750,671, 157 85,689,669
Services 261,273 2,059,912 177,991,526 195,933,125 Not allocable 861 3,097
116,888 77,679
Total 1,493,963 14,989,505 $2,295,212,222 $656,158,602
Notes: Detail may not add to totals because of statistical sampling and
rounding. Not allocable = Amounts cannot be allocated among the various
industry categories above. Source: IRS Statistics of Income (SOI) bulletins
and tapes.
Table III. 40: Partnership Returns (Form 1065) by Industry, Tax Year 1995
Dollars in thousands
Industry Partnerships Partners Assets Business receipts
Agriculture, forestry, and fishing 129,105 602,779 $43,480,535 $13,269,787
Mining 26,107 827,935 55,503,350 17,812,984 Construction 70,727 166,868
16,653,249 35,880,818 Manufacturing 30,155 223,381 108,925,911 124,007,190
Transportation and public utilities 25,908 655,770 158,868,891 76,795,995
Wholesale and retail trade 164,385 500,711 59,435,765 171,904,847 Finance,
insurance, and real estate 848,731 10,316,652 2,074,641, 009 103,020,861
Services 282,225 2,296,467 200,561,994 217,684,392 Not allocable 3,556
15,123 577,038 240,823
Total 1,580,900 15,605,686 $2,718,647,742 $760,617,695
Notes: Detail may not add to totals because of statistical sampling and
rounding. Not allocable = amounts cannot be allocated among the various
industry categories above. Source: IRS Statistics of Income (SOI) bulletins
and tapes.
Table III. 41: Partnership Returns (Form 1065) by Industry, Tax Year 1996
Dollars in thousands
Industry Partnerships Partners Assets Business receipts
Agriculture, forestry, and fishing 130,845 594,460 $46,605,126 $14,715,812
Mining 25,327 746,362 68,121,744 23,545,257 Construction 74,164 178,782
20,592,463 45,117,147 Manufacturing 34,125 233,228 127,699,205 149,775,213
Transportation and public utilities 29,806 646,709 200,207,527 101,126,564
Wholesale and retail trade 168,050 534,451 80,881,848 212,076,554 Finance,
insurance, and real estate 891,577 10,262,431 2,587,697, 111 120,389,427
Services 296,808 2,454,595 235,679,032 248,882,532 Not allocable 3,552
11,279 681,787 215,898
Total 1,654,256 15,662,298 $3,368,165,845 $915,844,404
Notes: Detail may not add to totals because of statistical sampling and
rounding. Not allocable = amounts cannot be allocated among the various
industry categories above. Source: IRS Statistics of Income (SOI) bulletins
and tapes.
Enclosure III
GAO- 01- 301R Information on Federal Tax System 107
Table III. 42: Partnership Returns (Form 1065) by Industry, Tax Year 1997
Dollars in thousands
Industry Partnerships Partners Assets Business receipts
Agriculture, forestry, and fishing 127,060 576,382 $54,450,193 $16,336,371
Mining 28,045 774,930 84,066,432 34,246,551 Construction 72,098 171,110
25,087,651 53,239,051 Manufacturing 40,022 251,845 156,312,618 182,374,185
Transportation and public utilities 30,917 620,597 244,181,107 129,697,933
Wholesale and retail trade 173,009 584,212 104,357,967 292,127,063 Finance,
insurance, and real estate 974,223 10,554,864 3,214,104, 927 139,963,877
Services 310,990 2,642,024 287,829,363 293,864,095 Not allocable 2,263 7,751
1,108,574 114,280
Total 1,758,627 16,183,715 $4,171,498,832 $1,141,963,405
Notes: Detail may not add to totals because of statistical sampling and
rounding. Not allocable = Amounts cannot be allocated among the various
industry categories above. Source: IRS Statistics of Income (SOI) bulletins
and tapes.
Enclosure IV
GAO- 01- 301R Information on Federal Tax System 108
Information on Assistance Provided to Taxpayers Question 14: How many
individual income tax returns were prepared by paid preparers in 1975, 1980,
1985, 1990- 97, by type of return and filing status?
Tables IV. 1, IV. 2, and IV. 3 show SOI data on individual returns filed
using paid preparers, by type of return. Table IV. 1 shows available data
for the earlier years, and table IV. 2 shows more complete data for 1990-
1997. Table IV. 3 shows data by filing status for 1991- 1997. We did not
attempt to verify or correct SOI data. IRS? data include returns filed
electronically by paid
preparers in the paper form 1040 category, not in the 1040A or 1040EZ
categories.
Table IV. 1: Total Individual Returns Using Paid Preparers, Tax Years 1975,
1980, and 1985
Numbers in thousands Individual returns 1975 1980 1985 All 1040 returns
37,825 35,589 46,685
1040 EZ na na 740 1040 A na 6,216 4,389
1040 na 29,932 41,556
Business total na na 10,658
Nonfarm na na 8,924 Farm na na 1,734
Nonbusiness total na na 30,898
With itemized deductions na na 18,996 Without itemized deductions na na
11,902 na = not available. Note: Detail may not add to totals because of
statistical sampling and rounding. Source: IRS Statistics of Income (SOI)
bulletins.
Table IV. 2: Total Individual Returns Using Paid Preparers, Tax Years 1990-
97
Numbers in thousands Individual returns 1990 1991 1992 1993 1994 1995 1996
1997 All 1040 returns 54,499 55,711 56,051 56,588 57,415 58,965 60,858
63,480
1040 EZ 648 667 777 1,527 1,494 1,760 763 763 1040 A 4,801 4,695 5,530 5,823
5,726 4,754 4,309 4,028
1040 49,049 50,348 49,744 49,239 50,195 52,447 55,786 58,689 Business total
10,723 12,657 12,864 12,834 13,077 13,281 13,727 13,840
Nonfarm 9,025 10,986 11,212 10,894 11,153 11,379 11,856 11,974 Farm 1,697
1,671 1,652 1,459 1,441 1,902 1,871 1,865
Nonbusiness total 36,629 37,691 36,880 36,405 37,118 39,165 42,059 44,849
Itemized 17,249 17,749 17,367 14,793 14,965 15,528 16,300 17,089 Not
itemized 19,380 19,942 19,513 21,612 22,153 23,637 25,759 27,760
Note: Detail may not add to totals because of statistical sampling and
rounding. Source: IRS Statistics of Income (SOI) bulletins.
Enclosure IV
GAO- 01- 301R Information on Federal Tax System 109 Table IV. 3 shows IRS
data on individual returns using paid preparers, by filing status. IRS did
not have paid- preparer data by filing status for 1990 or earlier years.
Table IV. 3: Individual Returns Using Paid Preparers by Filing Status, Tax
Years 1991- 97
Numbers in thousands Filing status 1991 1992 1993 1994 1995 1996 1997
Single 19,422 18,969 19,229 20,104 20,738 21,125 22,439 Married filing
jointly 28,277 28,212 28,318 28,478 28,947 29,187 29,677 Married filing
separately 1,075 1,208 1,160 1,201 1,288 1,244 1,350 Head of household 6,760
7,349 7,869 7,588 7,934 9,222 9,968 Widower 52 56 18 45 58 80 46 Source: IRS
Statistics of Income (SOI) bulletins.
Question 15: How many income tax returns (corporate and individual) were
computergenerated in recent years?
Taxpayers or their paid preparers can generate individual income tax returns
using computers in a variety of ways. For example, a taxpayer can use
computer software to prepare the return, and then print out a paper copy and
mail it to IRS. Or, a taxpayer might prepare the return manually and have a
third party transmit it to IRS electronically, using special computer
software. IRS data
differ in what could be counted as computer usage, as follows: 7 Paper:
includes returns that appear to have been produced using commercially
available computer software rather than being typewritten or handwritten.
The data are estimates from random (SOI) samples of returns filed in each
year. According to IRS officials, the distinction between typewritten and
computer- generated returns is not always clear, and the estimates may be
slightly inflated by counting some typewritten returns as computer-
generated. However, SOI analysts found this uncertainty in less than 1
percent of the returns counted as computer- generated in 1998 and 1999.
Electronically filed-- traditional: includes returns transmitted to IRS
through a third party, known as an electronic return originator, using an
IRS- approved computer system. The computer systems check returns for
certain errors before transmitting them to IRS. However, IRS? data do not
distinguish whether the taxpayer manually prepared the return or used
computer software.
Electronically filed-- on- line: includes returns transmitted to IRS from a
taxpayer?s personal computer through an on- line intermediary. According to
IRS officials, returns transmitted online were also prepared using computer
software. Table IV. 4 shows available IRS data on individual returns filed
in calendar years 1990- 1999 that
were generated using a computer in some way. IRS has not tracked the number
of corporate income tax returns generated using a computer. 8 7 We have not
included data on telefiling- where returns are transmitted by the taxpayer
over the telephone lines using a Touch- Tone telephone- because telefiling
does not require the taxpayer to use a computer in preparing or transmitting
the return. 8 Corporations have not been able to electronically file their
tax returns, but IRS officials said they plan to offer this capability in
2003.
Enclosure IV
GAO- 01- 301R Information on Federal Tax System 110
Table IV. 4: IRS Data on Individual Income Tax Returns Generated Using a
Computer and Filed in Calendar Years 1990- 99 Numbers in thousands
Filing method 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999
Paper 17,796 17,499 31,124 31,394 40,916 44,302 49,621 54,235 56,960 58,508
Electronically Traditional 4,200 7,600 10,900 12,300 13,510 11,144 12,140
14,090 17,697 21,227 On- line a a a a a a 157 367 942 2,457 a IRS launched
on- line filing in 1996.
Source: IRS- SOI estimates for paper returns and GAO reports for electronic
returns. See Tax Administration: IRS? 1999 Tax Filing Season (GAO/ GGD- 00-
37, Dec. 15, 1999), p. 54; Tax Administration: IRS? 1998 Tax Filing Season
(GAO/ GGD- 99- 21, Dec. 31, 1998), p. 11; Tax Administration: IRS? 1997 Tax
Filing Season (GAO/ GGD- 98- 33, Dec. 29, 1997), pp. 10, 14; Tax
Administration: Continuing Problems Affect Otherwise Successful 1994 Filing
Season (GAO/ GGD- 95- 5, Oct. 7, 1994), p. 22.
Question 16: How much computer software for preparing tax returns was sold
in recent years?
Table IV. 5 shows estimated total U. S. sales of tax return preparation
software in recent years. The data were obtained from PC Data, a market
research company based in Reston, VA. According to PC Data, the estimates
are based on data collected from companies comprising about 80 percent of
retail and mail- order software sales in the United States.
Table IV. 5: Total Retail Sales for Tax Return Preparation Software a Year
Units sold Amount
1993 903,065 $29,049,359 1994 1,330,779 39,270,431 1995 1,674,948 53,633,181
1996 2,245,183 75,301,042 1997 2,995,425 98,236,121 1998 4,415,904
136,027,017 1999 5,667,799 155,841,854 a PC Data defines tax software as any
software that is used to prepare state, federal, personal, or business
taxes.
Source: PC Data, Inc., Reston, VA.
Question 17: How much assistance did IRS provide to taxpayers in recent
years? Data on the assistance IRS provides to taxpayers include three types
of taxpayer contacts:
correspondence- where taxpayers contact IRS district offices by mail,
walk- in- where taxpayers personally visit IRS taxpayer assistance centers,
and
telephone- where taxpayers call IRS? customer service centers. Table IV. 6
shows IRS data on the amount of assistance IRS provided to taxpayers in the
selected years, broken out by the method of contact. IRS did not have
comparable correspondence and walk- in data for years prior to 1996 or
comparable telephone data for years prior to 1995.
Enclosure IV
GAO- 01- 301R Information on Federal Tax System 111
Table IV. 6: Number of Taxpayer Contacts for IRS Assistance in Selected
Years Type of assistance Fiscal year Correspondence Walk- in Telephone Total
1999 74, 654 6,672,966 110,347,250 117,094,870 1998 81, 872 6,624,723
113,267,032 119,973,627 1997 94, 964 6,738,581 102,677,958 109,511,503 1996
182,132 6,399,517 98, 421, 477 105,003,126 1995 a a 109,824,462 109,824,462
a IRS data not available. Source: IRS? Regional Management Information
System (RMIS) for correspondence and walk- in data; IRS? Workload Inventory
Tracking System (WITS) for telephone data.
According to IRS officials, the correspondence data are limited to taxpayer
correspondence with IRS? district offices because district correspondence is
more likely to involve taxpayer requests for assistance rather than taxpayer
responses to IRS notices. However, other types of correspondence, not
involving taxpayer requests for assistance, might also have been counted.
IRS officials could not explain the large decrease in correspondence
assistance from 1996 to 1997. Also, the walk- in data exclude contacts
limited to requesting a form or responding to an IRS notice, while the
telephone data include such contacts.
Question 18: What were the top 10 issues raised in each type of taxpayer
assistance- correspondence, walk- in, and telephone- for 1998 and 1999? IRS
does not have comprehensive data on the primary reasons- in terms of
relevant IRC
provisions or general tax issues- for taxpayer contacts with IRS? customer
service units. However, a recent IRS study 9 collected limited data on the
10 most frequent types of telephone or e- mail inquiries received by IRS in
1999, such as obtaining help with employment forms, claiming dependents, or
general information for e- mail inquiries. IRS is currently attempting to
identify other data that may bear on this question.
Question 19: How much assistance did IRS provide to taxpayers through the
Tax Counseling for the Elderly (TCE) and Volunteer Income Tax Assistance
(VITA) programs in recent years? Table IV. 7 shows IRS data on the number of
times taxpayers were assisted through the TCE and
VITA programs for years 1995- 98. According to IRS officials, TCE and VITA
contacts are to be counted as assistance only if the taxpayer actually
receives advice on a tax question or help with return preparation. Contacts
are not to be counted as assistance if they are limited to the distribution
of a form. Table IV. 7: Number of Times Taxpayers Were Assisted Through the
TCE and VITA Programs in Selected
Years Tax year TCE VITA 1999 1,594,097 1,884,664
1998 1,679,400 1,852,048 1997 1,572,017 1,756,789 1996 1,621,286 1,880,038
1995 1,669,484 1,760,556 Source: IRS data. 9 Annual Report from the
Commissioner of the Internal Revenue Service on Tax Law Complexity, June 5,
2000, pp. 41- 45.
Enclosure V
GAO- 01- 301R Information on Federal Tax System 112
Common Taxpayer Errors Found by IRS Question 20: What were the 10 most
common errors found when processing the returns of small, mid- size, and
large corporations in 1999?
IRS tracked data on errors found when processing taxpayer returns in 1999.
10 The data do not exactly distinguish small, mid- size and large
corporations, but rather are aggregated by type of return filed. Two types
of 1120 return- the 1120A and 1120S- are associated with smaller
corporations. Form 1120A, U. S. Corporate Short- Form Income Tax Return, is
to be filed by small corporations having less than $500, 000 in gross
receipts, total income, and total assets. Form 1120S, U. S. Income Tax
Return for an S- Corporation, is to be filed by corporations that have
elected to be organized as Small Business Corporations. 11 Table V. 1 shows
the most common types of errors found by IRS in 1999 in processing forms
1120A filed in 1999. About 274,000 forms 1120A were filed in 1999. Only six
types of errors were significant enough to be included in IRS? national
totals. 12 Table V. 1: Common Errors for Form 1120A in 1999 Error
description Number of errors 1. Contributions deducted exceeded the
allowable amount 1,398
2. Total income tax figured incorrectly 956 3. Total deductions figured
incorrectly 334 4. Overpayment or tax due amount figured incorrectly 236 5.
Total income figured incorrectly 155 6. Taxable income figured incorrectly
147 Source: IRS data.
In 1999, only two types of errors were significant enough to be included in
IRS? national totals for forms 1120S: (1) overpayment or tax due amount
figured incorrectly, and (2) miscellaneous 13 . In 1999 about 2.8 million
forms 1120S were filed. An IRS official explained that the 1120S is a very
simple form that offers less opportunity for error than the 1120A.
Table V. 2 shows the most common types of error found by IRS in 1999 on
forms 1120. The data includes the standard form 1120 and miscellaneous types
such as the 1120REIT, U. S. Income Tax Return for Real Estate Investment
Trusts; and 1120RIC, U. S. Income Tax Return for Regulated Investment
Companies. About 2.3 million forms 1120 were filed in 1999.
10 Because taxpayers may file late, or may file amended returns for prior
years, the errors IRS found were not all associated with the 1998 returns
that were processed during 1999. IRS sent notices to the taxpayers who made
these errors, but the number of notices does not equal the number of errors
because some taxpayers made multiple errors. 11 Corporations filing form
1120S reported average total assets of about $533, 000 in 1997, according to
IRS? Spring 2000 Statistics of Income Bulletin, the most recent year for
which data are available. 12 For an error to be included, at least one IRS
service center must have reported sending at least 10 of the notices. 13 The
miscellaneous category includes a variety of uncommon errors that do not fit
in any other predefined category.
Enclosure V
GAO- 01- 301R Information on Federal Tax System 113
Table V. 2: Common Errors for Forms 1120 in 1999 Error description Number of
errors 1. Contributions deducted exceeded the allowable amount 4,497
2. Total income tax figured incorrectly 3,786 3. Overpayment of tax due
amount figured incorrectly 1,703 4. No reply to information request 845 5.
Total deductions figured incorrectly 701 6. Alternative minimum tax figured
incorrectly 548 7. Total income figured incorrectly 357 8. Taxable income
figured incorrectly 222 9. Special deductions exceeded the allowable amount
218 10. Miscellaneous 110 Source: IRS data.
Question 21: List the 10 most common errors found when processing individual
returns with total positive income under and over $50,000, returns with
Schedule C, and returns with Schedule F, in 1999. IRS? data on notices sent
as a result of errors found when processing individual tax returns are
not available by taxpayer income. However, table V. 3 shows the most common
types of errors found by IRS on forms 1040A and 1040EZ in 1999. Forms 1040A
and 1040EZ are only intended for filers with taxable incomes of less than
$50,000. Table V. 4 shows similar data for form 1040, which is filed by- but
not limited to-- taxpayers with higher incomes. Table V. 3: Common Errors
for Forms 1040A and 1040EZ in 1999
Error description Number of errors 1. Earned Income Credit (EIC) figured or
entered incorrectly on return 342,964 2. Refund amount or amount owed
figured incorrectly 232,992 3. Incorrect tax amount entered from the tax
tables 210,255 4. Taxpayer identification number (TIN) or name for dependent
exemption does not
match records 203,312 5. Child Tax Credit figured incorrectly 185,980 6. EIC
figured incorrectly because Nontaxable Earned Income excluded 159,295 7.
Taxable Income figured incorrectly 153,524 8. EIC not allowed because
taxpayer is too old/ young 142,962 9. TIN or name for Child Tax Credit does
not match records 129,399 10. EIC reduced/ eliminated because child?s TIN
does not match records 119,282 Source: IRS data.
Table V. 4: Common Errors for Form 1040 in 1999 Error description Number of
errors 1. Taxpayer Identification Number (TIN) or name for dependent
exemption does not
match records 698,259 2. TIN or name for Child Tax Credit does not match
records 567,756 3. Child Tax Credit figured incorrectly 305,013 4. Earned
Income Credit figured or entered incorrectly 293,404 5. Refund amount or
amount owed figured incorrectly 231,662 6. Taxable amount of social security
benefits figured incorrectly 209,412 7. Incorrect tax amount entered from
the tax tables 193,248 8. Capital gains tax figured or transferred
incorrectly from Schedule D 151,971 9. Taxpayer Identification Number for
dependent exemptions not included 144,119 10. Tax reduced by using schedule
D, part IV 131,009 Source: IRS data.
Enclosure V
GAO- 01- 301R Information on Federal Tax System 114 Tables V. 5 and V. 6
show the most common types of errors found by IRS on schedules C and F in
1999. In 1999, about 17 million schedules C were filed and about 1.8 million
schedules F were
filed. The numbers do not reflect errors made on the associated Form 1040
returns because IRS has not separately tracked that data. No other types of
errors attributable to these schedules were significant or specifically
tracked.
Table V. 5: Common Schedule C Errors in 1999 Error description Number of
errors 1. Net profit or loss figured incorrectly on Schedule C 41,881
2. Net profit or loss transferred incorrectly from Schedule C to Form 1040
40,473 Source: IRS data.
Table V. 6: Common Schedule F Errors in 1999 Error description Number of
errors Net profit or loss figured incorrectly on Schedule F 2,414
Net profit or loss transferred incorrectly from Schedule F to Form 1040
2,046 Source: IRS data.
Question 22: What were the 10 most common errors found when processing
estate tax returns for gross estates below/ over $5 million?
IRS? data on taxpayer errors are not available by size of estate or for
estate taxes separately from related types of returns. Table V. 7 shows the
most common types of error found by IRS on estate tax and related returns in
1999.
Table V. 7: Common Errors for Estate and Related Tax Returns a in 1999 Error
description Number of errors 1. Credit for state death taxes figured
incorrectly 658
2. Tentative tax figured incorrectly 587 3. Unified credit figured
incorrectly 440 4. Write- in notice code 219 5. U. S. Treasury Bonds
Redeemed to Pay Estate Tax figured incorrectly 121 6. Funeral expenses,
etc., figured incorrectly 121 7. Line 13 of Form 706 figured incorrectly 78
8. Line 14 of Form 706 figured incorrectly 49 9. Schedule B figured
incorrectly 29 10. Schedule G or A figured incorrectly 28 a Includes Forms
706: U. S Estate (and generation- skipping transfer) Tax Return; 706NA: U.
S. Nonresident Alien Estate Tax Return; 706GS( D): Generation- Skipping
Transfer Tax Return for Distribution; 706GS( T): GenerationSkipping
Transfer Tax Return for Terminations; and 709: U. S. Gift Tax Return.
Source: IRS data. Question 23: What were the top 10 issues/ IRC sections
identified in IRS audits for the
most recent 3 years that such statistics are available? Break down by (a)
Coordinated Examination Program (CEP) and non- CEP audits; (b) district
office audits; and (c) service center audits for individual, corporate,
fiduciary, estate, gift, employment, excise and other returns. Also, if
possible, break down by (a) individual returns with total positive income
(TPI) under/ over $50, 000, returns with Schedule C, and returns with
Schedule F, and (b) gross estates below/ over $5 million.
Enclosure V
GAO- 01- 301R Information on Federal Tax System 115
Coordinated Examination Program (CEP) Audits IRS tracks CEP audit issues by
the relevant IRC sections. CEP case data come from the Coordinated
Examination Management Information System (CEMIS). IRS provided lists of the
top 10 issues ranked by frequency and by dollar amount. CEMIS data were
available for fiscal years 1998, 1999, and 2000 (up to June 20, 2000). Table
V. 8 provides the top 10 tax issues by
dollar amount, and table V. 9 provides such issues by frequency.
Table V. 8: Ranking of Top 10 Tax Issues for CEP Audits by Amount, Fiscal
Years 1998- 2000 Issue (IRC section) 1998 1999 2000 a Life Insurance Gross
Income (803) 1
Trade or Business-- Deductible v. Not Deductible (162) 5 2 2 Capital
Expenditures (Deductible v. Not Deductible) (263) 3 3 3 Gross Income v. Not
Gross Income (61) 4 General Rule for Taxable Year of Deduction-- Year Paid
v. Not Year Paid (461) 2 7 5 Deductions For Losses (165) 6 General Rule for
Methods of Accounting-- Permissible v. Not Permissible (446) 7 Allocation of
Income and Deductions Among Taxpayers (482) 4 5 8 Bad Debts (166) 4 9
Investment of Earnings in U. S. Property (956) 10 Insurance Company Taxable
Income (832) 1 Capitalization and Inclusion in inventory Costs of Certain
Expenses (263A) 8 6 Net Operating Loss Deductions- Deductible v. Not
Deductible (172) 9 8 Interest (163) 10 9 Life Insurance Deductions (804) 10
Rules for Certain Reserves (807) 1 Tax Imposed (801) 6 General Rule for
Taxable Year of Inclusion-- Year Received v. Not Year
Received (451) 7 a Through June 20, 2000.
Source: IRS? Coordinated Examination Management Information System.
Table V. 9: Ranking of Top 10 Tax Issues for CEP Audits by Frequency, Fiscal
Years 1998- 2000 Issue (IRC section) 1998 1999 2000 a Trade or Business--
Deductible v. Not Deductible (162) 1 1 1
Capital Expenditures-- Deductible v. Not Deductible (263) 2 3 2 General Rule
for Taxable Year of Deduction-- Year Paid v. Not Year Paid (461) 4 4 3
Depreciation (167) 3 2 4 Gross Income v. Not Gross Income (61) 5 5 5 Credit
for Increasing Research Activities (41) 7 7 6 Allocation of Income and
Deductions Among Taxpayers (482) 8 6 7 Bad Debts (166) 10 9 8 Capitalization
and Inclusion in Inventory Costs of Certain Expenses (263A) 6 8 9 Modified
Accelerated Cost Recovery System (168) 9 10 10 a Through June 20, 2000.
Source: IRS? Coordinated Examination Management Information System.
Non- CEP Corporations IRS recently started to track tax issues in audits of
non- CEP corporations through its Examination Operational Automation
Database (EOAD). All districts began using the system in January 1999. IRS
used this system to provide lists of the top 10 issues for audits of large
nonCEP corporations (assets at or above $5 million) ranked by frequency and
by dollar amount. For audits of small non- CEP corporations (assets below $5
million), IRS only provided a list of issues
Enclosure V
GAO- 01- 301R Information on Federal Tax System 116 ranked by frequency.
Table V. 10 provides these data. We did not verify the completeness or
accuracy of the data entered into the Examination Operational Automation
Database (EOAD).
Table V. 10: Ranking of Top 10 Tax Issues for Large and Small Non- CEP
Corporations by Frequency and/ or Dollar Amount, January 1999- June 2000
Large Non- CEP Small non- CEP Issue (IRC section) Frequency Amount Frequency
Allowance of Deductions-- Deductible v. Not Deductible (161) 1 Gross Income
v. Not Gross Income (61) 2 2 Carryback and Carryover NOLs (172) 3 4 Property
Used in the Trade or Business (167) 4 9 Depreciation (167) 5 Capital
Expenditures-- Deductible v. Not Deductible (263) 6 1 Capital Investment v.
Expense (167) 7 Environmental Tax (164) 8 Repair v. Permanent Improvement
(263) 9 Ordinary and Necessary (162) 10 5
Trade or Business-- Deductible v. Not Deductible (162) 2 1 Allocation of
Income and Deductions Among Taxpayers (482) 3 Puerto Rico and Possession Tax
Credit (936) 4 General Rule for Taxable Year of Inclusion-- Year Received v.
Not
Year Received (451) 5 General Rule for Taxable Year of Deduction-- Year Paid
v. Not Year
Paid (461) 6 Transfers of Franchises, Trademarks, and Trade Names (1253) 7
Certain Stock Purchases Treated as Asset Acquisitions (338) 8 Net Operating
Loss Deductions-- Deductible v. Not Deductible (172) 9 Interest (163) 10
Proof of Expenditure - Substantiation (162) 3 Allocation between Business
and Personal (162) 6 Derived from Business (61) 7 Trade or Business v. Not a
Trade or Business (162) 8 Cost of Goods Sold (162) 10 Source: IRS?
Examination Operational Automation Database. District Audits of Individual
Taxpayers IRS recently started to track tax issues in audits of individual
taxpayers through its EOAD. All
districts began using the system in January 1999. IRS used this system to
provide lists of the top 10 issues for audits of individual taxpayers ranked
by frequency for all individuals who have no business income or have
business income reported on a Schedule C or F. We did not verify the
completeness or accuracy of the data entered into the EOAD system.
Tables V. 11 and V. 12 show these rankings of tax issues in audits of
individuals that either had or had no business income, and that were audited
by IRS revenue agents, who tend to audit the more complex individual tax
returns.
Enclosure V
GAO- 01- 301R Information on Federal Tax System 117
Table V. 11: Ranking of the Top 10 Issues for Individual Nonbusiness
Taxpayers by Frequency- Revenue Agents, January 1999- June 2000 Income Issue
(IRC section) Under $50, 000 a Over $50,000 a Gross Income v. Not Gross
Income (61) 1 2
Compensation for Services (61) 2 6 Trade or Business-- Deductible v. Not
Deductible (162) 3 3 Allowance of Deductions for Personal Exemption (151) 4
Interest (61) 5 5
Derived From Business (61) 6 8 Allowance of Deductions for Personal
Exemption (151) 7 Pass- Thru of Items to Shareholders 8 1
Gross Income v. Not Gross Income- Wages (61) 9 Withholdings (credit v. no
credit)- Wages (31) 10 Distributive Share- Partnership (61) 4 Dividends (61)
7 Proof of Expenditure- Substantiation (162) 9 Carryback or Carryover (172)
10
a Total positive income. Source: IRS? Examination Operational Automation
Database.
Table V. 12: Ranking of the Top 10 Issues for Individual Schedule C (Non-
Farm Businesses) and Individual Schedule F (Farms) by Frequency -- Revenue
Agents, January 1999- June 2000 Issue (IRC section) Schedule C Schedule F
Trade or Business-- Deductible v. Not Deductible (162) 1 1 Proof of
Expenditure (162) 2 Gross Income v. Not Gross Income (61) 3 3
Derived From Business (61) 4 4 Compensation For Services (61) 5 Ordinary and
Necessary (162) 6 9
Interest (61) 7 Trade or Business v. Not a Trade or Business (162) 8
Allocation Between Business and Personal (162) 9 5
Cost of Goods Sold (162) 10 6 Farming (61) 2 Depreciation- Property used in
Trade or Business (167) 7 Carryback or Carryover (172) 8 Pass- Thru of Items
to Shareholders (1366) 10 Source: IRS? Examination Operational Automation
Database. Tables V. 13 and V. 14 show these rankings of tax issues in audits
of individuals that either had or had no business income, and that were
audited by IRS tax auditors, who tend to audit the simpler
individual tax returns.
Enclosure V
GAO- 01- 301R Information on Federal Tax System 118
Table V. 13: Ranking of the Top 10 Issues for Individual Nonbusiness
Taxpayers by Frequency- Tax Auditor, January 1999- June 2000 Income Issue
(IRC section) Under $50, 000 a Over $50,000 a Trade or Business-- Deductible
v. Not Deductible (162) 1 1
Definitions and Special Rules- Head of Household (2) 2 Gross Income v. Not
Gross Income (61) 3 3 Dependent Defined (152) 4 Proof of Expenditure-
Substantiation (162) 5 2 Earned Income Credit- Qualifying Child (32) 6
Compensation for Services (61) 7 6 Dependent Defined- Descendants and
Ancestors (152) 8 Charitable Contributions and Gifts (170) 9 4 Earned Income
Credit (32) 10 Interest (163) 5 Cost of Goods Sold (61) 7 Disallowance of
Certain Entertainment Expenses- Travel (274) 8 Depreciation (167) 9 Ordinary
and Necessary (162) 10 a Total positive income.
Source: IRS? Examination Operational Automation Database. Table V. 14:
Ranking of the Top 10 Issues for Individual Schedule C (Non- Farm
Businesses) and Individual Schedule F (Farms) by Frequency- Tax Auditor,
January 1999- June 2000 Issue (IRC section) Schedule C Schedule F
Trade or Business-- Deductible v. Not Deductible (162) 1 1 Proof of
Expenditure- Substantiation (162) 2 2 Gross Income v. Not Gross Income (61)
3 3 Compensation for Services (61) 4 Derived from Business (61) 5 7
Disallowance of Certain Entertainment Expenses- Travel (274) 6 Cost of Goods
Sold (162) 7 Dependent Defined (152) 8 Interest (61) 9 Allowance for
Deductions for Personal Exemption- Taxpayer (151) 10 Proof of Expenditure
(162) 4 Farming (61) 5 Farmers (162) 6 Depreciation (167) 8 Repairs (162) 9
Interest (163) 10
Source: IRS? Examination Operational Automation Database.
Excise, Employment, Estate and Gift, and Fiduciary IRS does not track tax
issues or recommended tax amounts associated with tax issues for excise,
employment, estate and gift, and fiduciary tax audits. At our request in
July 2000, knowledgeable IRS auditors judgmentally identified and ranked the
most frequently raised tax issues in such audits on the basis of their
experiences.
Enclosure V
GAO- 01- 301R Information on Federal Tax System 119
Table V. 15: Ranking of Tax Issues in Federal Excise Tax Audits, July 2000
Issue (IRC section)
1. Retail Truck (4051) 2. Black Lung Trust Fund (4121) 3. Communication
Service (4251/ 4252) 4. Transportation of Property by Air (4271 and 4272) 5.
Collected Taxes (4271, 4291, 7501) 6. Truck Tires (4051( d)) 7. Ozone
Depleting Chemicals (4681( b)( 2)) 8. Luxury Passenger Automobiles (4001) 9.
Gas Guzzler (4064) 10. Recreational Equipment (4161) 11. Heavy Highway Motor
Vehicles (4481) 12. Motor Fuels (4081, 4091, 4041) 13. Inland Waterways
(4042) Source: IRS Personnel.
Table V. 16: Ranking of Tax Issues in Employment Tax Audits, July 2000 Issue
(specific legal basis of issue where applicable)
1. FICA tax on unreported tips by individual employees/ Notice and Demand
for Payment (3121( q)) 2. FICA Coverage of State and Local Government
Employees (Section 218 of the Social Security Act and IRC 3121( b)( 7)( F)
and 3121( u)) 3. Independent Contract or Employee- Common Law Standard
(3121( d))
4. Section 530 Relief (Section 530 of the Revenue Act, as amended by the
Small Business Job Protection Act of 1996) 5. Student FICA Exception (3121(
b)( 10)) 6. Employee Leasing (Determining the Common Law Employer) 7. Meals
and Lodging (119 and 3306( b)( 9)) 8. Fringe Benefits/ Employee Business
Expense Reimbursements (132) 9. In Home Domestic Services-- Chore Workers
(Title XX of the Social Security Act, IRC 3401( d)( 1) and 3504) 10.
Sheltered Workshops-- Handicapped Individuals (Revenue Ruling 65- 165, 1965-
1 C. B., 446) Source: IRS Personnel.
Table V. 17: Ranking of Tax Issues in Estate and Gift Tax Audits of Estates
Below $5 Million, July 2000 Issue (specific legal basis of issue where
applicable)
1. Real Estate Valuation (2031( a)) 2. Legal Issues and Knowledge of Local
Law 3. Business Valuation (2031( a)( b), 2512, 2703, 2704( a)( b))
4. Miscellaneous (Insurance, Annuities or Discounted Notes) (2702) 5.
Deductions (2053, 2055, 2056) 6. Transfers (2035, 2036, 2037, 2038) 7. Joint
or Community Property 8. Generation Skipping Tax (2601- 2662)
9. Powers of Appointment (2041) Source: IRS Personnel.
Enclosure V
GAO- 01- 301R Information on Federal Tax System 120
Table V. 18: Ranking of Tax Issues in Estate and Gift Tax Audits of Estates
At or Above $5 million, July 2000 Issue (specific legal basis of issue where
applicable)
1. Business Valuation (2031( a)( b), 2512, 2703, 2704( a)( b)) 2. Real
Estate Valuation (2031( a)) 3. Legal Issues and Knowledge of Local Law 4.
Miscellaneous (Insurance, Annuities or Discounted Notes) (2702)
5. Deductions (2053, 2055, 2056) 6. Transfers (2035, 2036, 2037, 2038) 7.
Generation Skipping Tax (2601- 2662) 8. Powers of Appointment (2041) 9.
Joint or Community Property Source: IRS Personnel.
Table V. 19: Ranking of Tax Issues in Fiduciary Tax Audits, July 2000 Issue
(IRC section)
1. Business Trusts (61, 162, 674, 1402) 2. K- 1 Compliance (61, 652) 3.
Foreign Trusts- Failure to report transactions (61, 679, 6048) 4. Foreign
Trusts- Failure to withhold income (1441, 864, 871, 61, 679) 5. Nonfiling of
Fiduciary Returns and Related Information Returns (6011) 6. Grantor Trusts
(61, 674) 7. Charitable Trusts (664) 8. Charitable Deductions 6034) 9.
Family Trusts (61, 162, 674, 1402) 10. Passive Activity Losses (469) Source:
IRS Personnel.
Service Center Correspondence Audits
In addition to audits done by revenue agents and tax auditors in IRS
district offices through IRS' Examination Division, IRS also audits tax
returns through correspondence sent by 1 of the 10 IRS service centers.
These correspondence audits tend to focus on one or two simpler tax issues.
IRS does not track issues being audited through the service center
correspondence program. The
closest data to issues are projects that IRS starts to address certain forms
of apparent noncompliance. Some projects focus on issues. However, the
projects might address more than one issue, depending on the noncompliance
uncovered during the audits. Between fiscal years 1997 and 1999, the
projects that most frequently addressed tax issues involved the
earned income tax credit (EIC),
early distributions or withdrawal from individual retirement accounts,
duplicate use of one taxpayer identification number outside of claims for
EIC, self- employment tax, and Schedule A deductions on returns done by paid
preparers.
Enclosure VI
GAO- 01- 301R Information on Federal Tax System 121
Taxpayer Disputes in Appeals and Litigation Question 24: How many cases did
IRS? appeals division receive in recent years? Also, list the most common
tax issues being appealed by type of audit and type of tax return such as
individual, corporate, and other returns, as well as dollar amounts in
dispute for the most recent three years such statistics are available.
IRS generally does not track issues that arise in audits, except for audits
of the nation?s largest corporations through IRS? Coordinated Examination
Program (CEP). However, IRS does track issues that arise in appeals
involving large corporations. IRS was also able to provide us with data on
appeals cases received during fiscal years 1997- 99. Number of Cases
Received by IRS Appeals Division IRS provided the following data on the
number of cases received by its appeals division.
Table VI. 1: Number of Appeals Cases Received by IRS, Fiscal Years 1997- 99
Type of case 1997 1998 1999
Nondocketed a 54,230 47,925 43,513 Docketed b 22,083 17,087 15,166
Total 76,313 65,012 58,679
a Cases in which the taxpayer appeals before receiving a statutory notice of
deficiency. b Cases in which the taxpayer appeals after receiving a
statutory notice of deficiency.
Source: IRS data.
Most Common Tax Issues
IRS tracks issues that arise in appeals cases involving CEP audits. It does
not track issues that arise in non- CEP audits, tax auditor examinations,
service center examinations for individual, corporate, fiduciary, estate,
gift, employment, excise and other returns. IRS could not readily supply
data on appeals issues for the three most recent years. The most current
data available were for April 1998 through March 1999. IRS also supplied
data on the top appeals issues during the 5- year period of fiscal years
1994- 98.
Table VI. 2 shows the most recent IRS data on CEP appeals issues ranked by
number of cases and dollar amount proposed in IRS audits.
Enclosure VI
GAO- 01- 301R Information on Federal Tax System 122
Table VI. 2: Ranking of Top 10 Appeals Issues for CEP Audits by Dollar
Amount and Number of Cases, April 1, 1998- March 31, 1999 Dollars in
billions Issue (IRC section) Rank by amount Rank by number of cases
Trade or Business (162) 1 $4.7 1 150 Allocation of Income & Expenses (482) 2
3.3 5 53 Depreciation (167) 3 2.4 2 122 Gross Income (61) 4 1.6 4 56 Net
Operating Loss Deduction (172) 5 1.5 9 31 Taxes of Foreign Country (901) 6
1.3 Losses (165) 7 1.3 8 33
Capital Expenditures (263) 8 0.7 3 82 Taxes (164) 9 0.7 Corporate
Consolidations (1502) 10 0.7 Tax Year of Deduction (461) 6 51
Tax Year of Inclusion (451) 7 34 Bad Debts (166) 10 27 Source: IRS data.
Table VI. 3 shows similar IRS data for the time period of fiscal years 1994
through 1998 combined.
Table VI. 3: Ranking of Top 10 Appeals Issues for CEP Audits by Dollar
Amount and Number of Cases, Fiscal Years 1994- 98
Dollars in billions Issue (IRC section) Rank by amount Rank by number of
cases
Trade or Business (162) 1 $12.2 2 826 Depreciation (167) 2 10.4 1 925 Gross
Income (61) 3 7.4 4 359 Allocation of Income & Expenses (482) 4 7.1 5 331
Installment Method (453) 5 5.5 Net Operating Loss Deduction (172) 6 5.3
Capital Expenditures (263) 7 4.1 3 453
Losses (165) 8 3.4 9 175 Tax Year of Deduction (461) 9 3.2 6 274 Involuntary
Conversions (1033) 10 3.2 Bad Debts (166) 7 232
Tax Year of Inclusion (451) 8 192 Accelerated Cost Recovery (168) 10 139
Source: IRS data.
Question 25. How many Tax Court, District Court, and Court of Federal Claims
cases were received by IRS Chief Counsel in recent years, and what were the
amounts in dispute and the tax issues involved?
Table VI. 4 shows the number of Tax Court, District Court, and Court of
Federal Claims cases and the amount of money in dispute for fiscal years
1990 through 1999.
Enclosure VI
GAO- 01- 301R Information on Federal Tax System 123
Table VI. 4: Number of Tax Court, District Court, and Court of Federal
Claims Cases and Dollar Amounts in Dispute, Fiscal Years 1990- 99 Dollars in
billions
Tax Court District Court Court of Federal Claims Fiscal year Number Amount
Number Amount Number Amount 1990 54.1 $33.5 2.5 $0.7 0.8 $1.2
1991 50.7 33.5 2.3 0.7 0.8 1.2
1992 46.7 35.8 2.2 0.8 0.8 1.7
1993 42.1 36.0 2.1 0.9 0.7 2.2
1994 32.5 33.0 1.8 1.0 0.7 2.1
1995 31.6 32.2 1.6 1.0 0.6 2.1
1996 31.2 30.3 1.7 1.1 0.6 2.4
1997 29.6 33.2 1.4 1.5 0.6 2.6
1998 24.7 33.8 1.3 2.7 0.8 2.6
1999 21.9 32.8 1.2 2.6 0.7 2.7 Note: Number of cases in thousands. Source:
IRS Chief Counsel data.
IRS data on the top 10 tax issues litigated in Tax Court, District Court,
and the Court of Federal Claims were not readily available through IRS
information systems. IRS did provide three existing reports to provide some
insight on litigated issues. The reports included the National Taxpayer
Advocate's Annual Reports to Congress for both fiscal years 1998 and 1999,
and IRS' Tax Law Complexity Report of June 5, 2000. From our review of the
reports, table VI. 5 shows the rankings of the top 10 litigated tax issues
in the Tax Court during fiscal year 1999 for individuals who are and are not
self- employed.
Table VI. 5: Rankings of Top 10 Tax Court Litigated Tax Issues for Non-
Self- Employed and Self- Employed Individuals, Fiscal Year 1999 Litigated
tax issues (IRC section) Non- self- employed Self- employed
Penalty issues (6662 and 6651) 1 1 Gross income defined (61) 2 6 Trade or
business expenses (162) 3 2 Earned Income Credit (32) 4 Head of household
(2) 5 Dependency Exemption (151 and 152) 6 Theft/ Casualty Losses (165) 7
Compensation for Sickness/ Injury (104) 8 Attorney's fees (7430) 10
Annuities (72) 10 Entertainment Expenses (274) 4
Self- employment Tax (1401 and 1402) 4 Activity Not Engaged in for Profit
(183) 5 Personal Expenses (262) 8 Record keeping requirements (6001) 8
Period of Limitations (6501) 10 Depreciation of Luxury Autos (280F) 10
Source: Fiscal year 1999 National Taxpayer Advocate's Annual Report to
Congress.
We did not report data on litigated issues for fiscal year 1998, the other
two courts, and other types of taxpayers because of IRS' concerns with the
data. IRS has done limited and inconsistent tracking of litigated tax
issues. Prompted by the 1998 IRS Reform Act, IRS has been doing special
studies-- using statistical sample, cases analyses, and anecdotal
information-- to compile data on litigated tax issues, starting in fiscal
year 1998. Except for tax court cases in fiscal year 1999 involving
individual taxpayers, these IRS reports made many disclaimers about the
quality of the data on litigated issues. For this reason, we are not
providing the data. The 1998 National Taxpayer Advocate's Annual Report to
Congress discusses these disclaimers and these data.
Enclosure VII GAO- 01- 301R Information on Federal Tax System 124
Statistics Associated With Specific Tax Issues in the IRC Question 26: What
data are available on the percentage of Initial Stock Offering (ISO)
dispositions that are disqualifying dispositions?
IRS officials said that they have no data on the number of disqualifying
stock dispositions (where the stock underlying the option is sold either
within 2 years after the option is granted or 1 year after it is exercised).
The information has not been tracked.
The Securities and Exchange Commission (SEC) also has no data that could be
used to identify disqualifying dispositions. SEC receives information on
ISOs granted to corporate officers and on stock sold by these officers, but
no data exist that would link the two. In particular, the SEC has no way of
knowing either whether the shares sold at a given time were acquired through
exercising an option or when they were acquired.
Question 27: How many qualified retirement plans- and what types of plans-
each year are determined to be top heavy and are required to comply with the
top heavy requirements? 14 We reported 15 in August 2000, statistics
characterizing new private pension plans that reported top- heavy status in
1996. These new, top- heavy plans tended to be small, defined contribution
plans in the service sector of the economy. About 84 percent of the top-
heavy plans established in 1996 had fewer than 10 participants. Top- heavy
status varied widely with plan type, with reported frequencies of 67 percent
for new defined benefit plans, 58 percent for new defined contribution plans
without 401( k) features, and less than 10 percent for 401( k) defined
contribution plans. While 52 percent of all new plans were in the service
sector of the economy, 70 percent of the new top- heavy plans were service
firms with most of them being physician, dentist, and legal service firms.
We reported only on new pension plans because we were unable to obtain
reliable statistics on top- heavy status over the universe of all plans.
This shortcoming is largely attributable to a vague question on IRS Form
5500, Return/ Report of Employee Benefit Plan, that tax- qualified plans
submit to IRS.
14 A plan is deemed top- heavy if more than 60 percent of its contributions
and benefits accrue to the top employees- the owners and officers of the
business. 15 Private Pensions: ?Top- Heavy? Rules for Owner- Dominated Plans
(GAO/ HEHS- 00- 141, Aug. 31, 2000).
Enclosure IX
GAO- 01- 301R Information on Federal Tax System 125 Comments From the
Internal Revenue Service
Enclosure IX
GAO- 01- 301R Information on Federal Tax System 126
GAO Contacts and Staff Acknowledgments Contacts Michael Brostek (202) 512-
9110 Tom Short (202) 512- 9110
Staff Acknowledgments In addition to those named above, Robert Floren,
Cheryl Peterson, Rodney Hobbs, Nick Satriano, Susan Baker, Shirley Jones,
John Mingus, Joseph Lenart, Marvin McGill, Steven Pruitt, James Slaterbeck,
and Margaret Vallazza made contributions to this letter. (268930)
*** End of document. ***