CS-25-583 Taxpayer Experience Survey

TES 2025 Questionnaire

Simplified Version

WINTRO_1

Thank you for agreeing to participate in our new AmeriSpeak survey! To thank you for sharing your opinions, we will give you a reward of [X] AmeriPoints after completing the survey. As always, your answers are confidential.

Please use the "Continue" and "Previous" buttons to navigate between the questions within the questionnaire. Do not use your browser buttons.

CONSENT

This survey is being conducted by ICF, an independent national research organization, on behalf of the IRS. It should take about 20 minutes to complete. The survey is completely voluntary, and your answers are anonymous. The goal of this research is to help the IRS reduce the burden on taxpayers when preparing and filing taxes and to help identify ways to improve IRS services for all taxpayers. We are interested in your experiences and your honest opinions. If you have any questions about this survey, please contact ICF at 1-844-282-3435.

The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests along with the address where you can send comments regarding the study. You are not required to respond unless a currently valid OMB approval number is displayed. The OMB number for this study is 1545-1432. If you have any comments regarding this study, please write to: IRS, Special Services Section, 1111 Constitution Ave. NW, SE:W:CAR:MP:T:M:S—Room 6129, Washington, DC 20224.

Thank you in advance for your participation!

W1.

What devices do you use to access the internet for personal use, such as to read online articles, access social media, schedule personal appointments, etc.?

Select all that apply

1. Smartphone (e.g., iPhone, Android phone)

2. Laptop computer

3. Desktop computer

4. Tablet or eReader (e.g., iPad, Kindle)

5. Smart TV (e.g., Apple TV, Roku TV)

6. Game console (e.g., Xbox, PlayStation)

7. Handheld gaming device (e.g., Nintendo Switch)

8. Smartwatch (e.g., Apple watch, Galaxy watch)

9. Smart speaker (e.g., Alexa, Echo)

10. Something else

11. [PHONE SURVEY ONLY] You do not access the internet

D1_1

Do you regularly use a cell phone?

1 Yes, smartphone (mobile phone with applications and internet access)

2 Yes, traditional mobile phone (non-smartphone)

3 No

W2.

How often do you use each of these devices to access the internet for personal use, such as to read online articles, access social media, schedule personal appointments, etc.?

1. [SHOW IF W1_1=1] Smartphone (e.g., iPhone, Android phone)

2. [SHOW IF W1_2=1] Laptop computer

3. [SHOW IF W1_3=1] Desktop computer

4. [SHOW IF W1_4=1] Tablet or eReader (e.g., iPad, Kindle)

5. [SHOW IF W1_5=1] Smart TV (e.g., Apple TV, Roku TV)

6. [SHOW IF W1_6=1] Game console (e.g., Xbox, PlayStation)

7. [SHOW IF W1_7=1] Handheld gaming device (e.g., Nintendo Switch)

8. [SHOW IF W1_8=1] Smartwatch (e.g., Apple watch, Galaxy watch)

9. [SHOW IF W1_9=1] Smart speaker (e.g., Alexa, Echo)

RESPONSE OPTIONS

1. Several times a day or more

2. Once a day

3. Several times a week

4. Once a week

5. A few times a month

    

D1_2

Which of the following social media do you use regularly?

Select all that apply

1. Facebook

2. X (formerly Twitter)

3. YouTube

4. Instagram

5. Pinterest

6. LinkedIn

7. Reddit

8. Snapchat

11 TikTok

9. Other (please specify): ______[SMALL TEXTBOX]________

10. None

LANG_OTHER1.

Are you most comfortable communicating in English or another language?

1. English

2. Another language

[SHOW IF LANG_OTHER1 = 2 (Most comfortable with language other than English)]

LANG_OTHER2.

What language is that?

1. Spanish

2. Arabic

3. Chinese

4. [DELETED]

5. Farsi

6. French

7. Haitian Creole

8. Korean

9. Portuguese

10. Polish

11. Russian

12. Tagalog

13. Vietnamese

15. American Sign Language (ASL)

14. Other (please specify): [TEXTBOX]

[SHOW IF LANG_OTHER1 = 2 (Most comfortable with language other than English)]

S1e.

Would you say you can carry on a conversation in English, both understanding and speaking, very well, well, not well, or not at all?

1. Very well

2. Well

3. Not well

4. Not at all

[SHOW IF LANG_OTHER1 = 2 (Most comfortable with language other than English)]

S1f.

Would you say you can read a newspaper or book in English very well, well, not well, or not at all?

1. Very well

2. Well

3. Not well

4. Not at all

IF LANG_OTHER2=1 AND (S1E=3,4 or S1F=3,4) SPAN_LEP=1

ELSE SPAN_LEP=0 .

IF PANEL_TYPE>=20 and SPAN_LEP=0, TERMINATE

PROGRAMMING NOTE: P_PANEL>1 will have PANEL_TYPE=20 or PANEL_TYPE=21 preloaded

S1a.

When did you file your Federal Income Tax Return this year? Your best guess is fine.

1. Before February 15

2. Between February 15 and February 28

3. Between March 1 and March 15

4. Between March 16 and March 31

5. Between April 1 and April 15

6. After April 15

7. I have not filed yet this year

R WILL TERMINATE IF S1A=98, 99

[SHOW IF S1A = 7 (Have not filed yet)]

S1c.

Did you not file a federal income tax return in 2025 for 2024 taxes because you…

1 Got an extension

2 Were under the income limit for filing

3 Were a dependent on someone else's tax return

4 Something else (please specify): _____[SMALL TEXTBOX]______

77 Not sure

R WILL TERMINATE IF S1C = 2 thru 4, 77, 98, 99

R WILL BE AUTOMATICALLY ELIGIBLE IF S1C=1 (and go to start of survey at Q1a)

[SHOW IF S1A<7 (Have filed this year)]

S3.

Who prepared your federal tax return this year?

1. I did

2. My spouse

3. A friend or family member (other than spouse)

4. An independent accountant/CPA

5. A tax preparer at a tax preparation business such as H&R Block or Jackson Hewitt

6. Other paid professional

7. A volunteer preparer from a community organization

8. A tax preparer on a military installation, such as at a Military Tax Center or Support Center

9. Someone else

77. Don’t know

R WILL TERMINATE IF S3=77, 98, 99

[SHOW IF S1A<7 (Have filed this year)]

S4.

Which filing status did you use on your tax return this year?

1 Single

2 Married, filing jointly

3 Married, filing separately

4 Head of Household (single with dependent parent or child)

5 Qualifying widow(er) with dependent child

77 Don’t know

R WILL TERMINATE IF S4=77, 98, 99

[ASK IF S3 =2-9 (Did not self-prepare), TERMINATE IF SKIPPED]

S7.

How familiar are you with how your tax return was prepared and filed this year?

1. Very familiar

2. Somewhat familiar

3. Not very familiar

4. Not familiar at all [TERMINATE]

[SHOW IF S1A<7 (Have filed this year)]

S6a.

Were any of the following included with your federal tax return this year?

1. Itemized deductions including home mortgage deductions, charitable contributions, and other types of deductions (Schedule A)

2. Earned Income Tax Credit (EITC/EIC) (e.g., Schedule EIC, series 886 forms)

3. Child Tax Credit/Additional Child Tax Credit (CTC/ACTC)

4. American Opportunity Tax Credit (AOTC)

5. Child and Dependent Care Credit (CDCC)

6. Other refundable credit, e.g., Earned Income Credit, Fuel Tax Credit, Health Coverage Tax Credit, Net Premium Tax Credit (please specify):_____[SMALL TEXTBOX]______

7. Interest and dividend income (Schedule B)

8. Small business or self-employment income (Schedule C)

9. Capital gains or losses (Schedule D)

10. Supplemental income, such as rental income, royalties, and trusts (Schedule E)

11. Farm income (Schedule F)

12. Employee business expenses (Form 2106)

13. Partnerships or S Corp (e.g., Forms 1120, 1120s, 1065) [TERMINATE IF SELECTED]

RESPONSE OPTIONS

1 Yes

2 No

77 Don’t Know

R WILL TERMINATE IF S6a_13=1

CREATE DATA-ONLY VARIABLE: ELIGIBLE [SP]

0=not eligible

1= knowledgeable filer

2= got extension

IF ((S3=1 or S7=1,2, or 3) and S4=1-5 and S6A_13<>1) ELIGIBLE=1

IF S1C=1 ELIGIBLE=2

ELSE ELIGIBLE=0

R IS ELIGIBLE IF “got filing extension” or “Most/Equally familiar, knows who filed taxes, known filing status, and not partnership/S Corp”

[IF ELIGIBLE=0, TERMINATE]

 SET QUAL=2, CO_DATE

 GO TO TERMSORRY

 No back (disable browser back button)

 auto redirect to member portal after 10 seconds

[NO PIMS TRANSACTION]

Qgig1.

Did you or anyone in your household have any income from “gig,” app-based, or “sharing economy” work in 2024, such as rideshare driver, pet sitting, rental host (such as Airbnb), or other similar work, services, or sales?

1. Yes

2. No

[SHOW IF Qgig1 = 1 (Had gig income)]

QgigO.

Please briefly describe this gig/on-demand work.

[TEXTBOX]

[SHOW IF Qgig1 = 1 (Had gig income)]

Qgig2.

Approximately how much of your household income comes from gig/on-demand work?

1. All of my income comes from gig/on-demand work

2. Most of my income comes from gig/on-demand work

3. About half of my income comes from gig/on-demand work

4. About a quarter or less of my income comes from gig/on-demand work

SECTION I. AWARENESS AND IRS INTERACTIONS IN PAST 12 MONTHS

AWARENESS

Q1a.

The following questions are about your awareness of different ways to contact the IRS.

Did you know you could get information or help such as obtaining forms or tax law information, checking refund status or getting help to resolve a notice from the IRS in the following ways?

1. Calling an IRS Toll-Free line

2. Visiting a local IRS office (Taxpayer Assistance Center, walk-in center)

3. Visiting the IRS website (IRS.gov)

4. Sending paper mail to the IRS

5. Using the online chat available on the IRS website

6. Secure messaging with the IRS (sending messages to the IRS using a secure log in)

RESPONSE OPTIONS

1 Yes, I was aware

2 No, I was not aware

[SHOW IF (LANG_OTHER2=1 or LANGSWITCH=ES) and any 1 “yes” in (Q1a_1, Q1a_2, Q1a_3, Q1a_4, Q1a_6) (Most comfortable/taking survey in Spanish and aware of any IRS contact channels)]

Q1b.

Did you know you could get information or help such as finding forms or tax law information, checking refund status or getting help resolving a notice from the IRS in the following ways in Spanish?

1 [SHOW IF Q1A_1=1] Calling an IRS Toll-Free line and getting assistance in Spanish

2 [SHOW IF Q1A_2=1] Visiting a local IRS office (Taxpayer Assistance Center, walk-in center) and getting assistance in Spanish

3 [SHOW IF Q1A_3=1] Visiting the Español section of the IRS website

4 [SHOW IF Q1A_4=1] Sending paper mail to the IRS in Spanish

RESPONSE OPTIONS

1 Yes, I was aware

2 No, I was not aware

Q1a_a

Did you know the IRS provides some general tax information via the following social media?

1. IRS videos on YouTube

2. IRS posts on X (formerly Twitter)

3. IRS posts on Facebook

4. IRS posts on Instagram

RESPONSE OPTIONS

1 Yes, I was aware

2 No, I was not aware

[SHOW IF ANY (Q1a_a_1 to Q1a_a_4)=1 (Aware of any IRS social media)]

Q1a_b

Have you looked for general tax information via the following social media provided by the IRS?

1. [SHOW IF Q1a_a_1=1] IRS videos on YouTube

2. [SHOW IF Q1a_a_2=1] IRS posts on X (formerly Twitter)

3. [SHOW IF Q1a_a_3=1] IRS posts on Facebook

4. [SHOW IF Q1a_a_4=1] IRS posts on Instagram

RESPONSE OPTIONS

1 Yes

2 No

Q1SOCMED1

Is social media a good way for the IRS to communicate brief, general tax information to someone like you?

1 Definitely

2 Probably

3 Maybe

4 Not really

5 Definitely not

Q1445.

Are you aware of IRS Notice 1445: Tax Help in Other Languages? This notice explains that the IRS offers tax help in English, Spanish, and 12 other languages online and by phone.

1 Yes, I was aware

2 No, I was not aware

Q1u_b

Are you aware of any of the following non-IRS resources on savings and banking?

1. Federal Deposit Insurance Corporation (FDIC) website where people who don't have a bank account can get information such as where to find a bank, how to open an account online, and how to choose the right account

2. FDIC Bank On and #GetBanked Initiatives that assist unbanked Americans in accessing convenient, low-cost accounts

3. Veterans Benefits Banking Program that gives veterans access to financial services at participating banks

4. Electronic tax payment options offered by tax return preparers, such as direct withdrawal from a bank account

5. Mobile apps and prepaid debit cards that allow for direct deposit of tax refunds. These must have routing and account numbers associated with them that can be entered on a tax return. People should check with the mobile app provider or financial institution to confirm what numbers to use.

6. National Credit Union Administration (NCUA) Credit Union Locator Tool, available on the NCUA’s website at MyCreditUnion.gov, which lets people search for a credit union by address, credit union name, or charter number

RESPONSE OPTIONS

1 Yes, I was aware

2 No, I was not aware

[SHOW IF Q1A_3=1 (YES, AWARE OF IRS.GOV)] 

Q1a_1

Which of the following IRS.gov (online) services/tools have you heard of?

1. Interactive Tax Assistant (ITA) (asks you a series of questions that guide you to a response tailored to your situation)

2. IP PIN (Identity Protection Personal Identification Number) Application (a unique number from the IRS used for identity theft protection)

3. Tax Withholding Estimator (helps you determine whether you have the right amount of tax withheld from your paycheck)

4. Online Employer Identification Number (EIN) Request (online application to receive an EIN)

5. Tax Exempt Charity Search (online search for tax exempt organizations)

6. Tax Topics (a listing of tax topics that contain general individual and business tax information)

7. Where's My Refund? (check the status of your refund)

8. Where’s My Amended Return? (check the status of your amended return (1040X))

9. Get Transcripts Online (online downloading of transcript or prior year return)

10. Get Transcripts by Mail (online ordering of transcript or prior year return sent to you in the mail)

11. EITC Assistant (helps taxpayers determine Earned Income Tax Credit eligibility)

12. Directory of Tax Return Preparers (find preparers in your area who hold professional credentials recognized by the IRS)

13. IRS Online Account (secure tool allowing taxpayers to view their IRS account balance, payment history, tax record information, and more)

15 Online Payment Agreement (OPA) (online application for an installment agreement)

18 Online Chat with an Automated Bot

19 Online Chat with a Live Representative

RESPONSE OPTIONS

1 Yes, I’ve heard of this

2 No, I haven’t heard of this

Q1a_2

Which of the following payment options have you heard of?

1. Pay by bank account with Electronic Federal Tax Payment System (EFTPS) (allows taxpayers to transmit regular tax payments electronically)

2 Pay by bank account with Direct Pay (pay money you owe the IRS securely directly from your bank account for free without registration)

8 Pay by bank account through your IRS Online Account

9 Pay by bank account with your e-filed return

3 Pay by credit/debit card (card payment with a fee)

10 Pay by digital wallet (e.g., PayPal, Venmo)

4 Pay with cash via a retail partner

5 Offer in compromise

6 Short-term payment plans

7 Installment agreements

RESPONSE OPTIONS

1 Yes, I’ve heard of this

2 No, I haven’t heard of this

[IF any(Q1a_1 to Q1a_7)=1 or any(Q1b_1 to Q1b_7)=1 (Aware of any irs contact channels)]

INTRO1.

The next questions are about any contact you may have had with the Internal Revenue Service (IRS) in the past 12 months.

[LANG_OTHER2=1 or LANGSWITCH=ES (Spanish speakers)] Please include all contacts regardless of whether they were in Spanish or English.

[IF any (Q1a_1 to Q1a_7)=1 or any(Q1b_1 to Q1b_7)=1 (Aware of any irs contact channels)]

Q2.

In the past 12 months, did you do any of the following?

Select one answer from each row in the grid

A Called an IRS Toll-Free line

B Visited a local IRS office (Taxpayer Assistance Center, walk-in center)

C Visited the IRS website to obtain specific information. Please do not count casual browsing.

D Contacted the IRS through regular mail

E Used online chat on IRS.gov

I Used secure messaging with the IRS

RESPONSE OPTIONS

1. Yes

2. No

[SHOW IF Q2b_1=1 (Visited a local IRS office)]

Q2b1.

About how long did it take you to travel to the local IRS office or Taxpayer Assistance Center (TAC)?

1 15 minutes or less

2 16 to 30 minutes

3 31 to 60 minutes

4 61 to 90 minutes

5 More than 90 minutes

[SHOW IF (LANG_OTHER2=1 or LANGSWITCH=ES) and Q2a_1=1 (Spanish speaker and called IRS line)]

Q3s1.

Taxpayers can seek assistance in Spanish through the IRS Toll-Free Line. Have you used Spanish assistance on the IRS Toll-Free Line within the past 12 months?

1. Yes

2. No

[SHOW IF Q2C = 2 AND Q2B = 1 (Visited a local office and did not visit IRS.gov)]

Q13a.

What are the main reasons you visited a local office instead of visiting the IRS website to get information from the IRS?

Select all that apply

1. It was easier to go to a local IRS office

2. I don’t have internet access

3. I used local IRS offices before

4. I didn’t believe I could get my questions answered using the IRS website

5. I did try to use the IRS website but could not find the information I needed

6. I wasn’t aware of the IRS website

7. The letter I received from the IRS said to go to a local office

8. I prefer face-to-face interactions for getting this kind of information

9. Something else (specify): ____[SMALL TEXTBOX]____

[Q2B=1 and (LANG_OTHER2=1 or LANGSWITCH=ES) (Spanish-speaker who visited a local IRS office)]

Q4s1

Did you need assistance in Spanish when you visited a local IRS office (Taxpayer Assistance Center, walk-in center)?

1 Yes

2 No

[SHOW IF Q4S1=1 (Needed assistance in Spanish at local office)]

Q4s2

Did you receive assistance in Spanish?

1 Yes

2 No

[ASK Q5 set if Q2C=1 (Visited IRS.gov) and (LANG_OTHER2=1 or LANGSWITCH=ES)(Spanish speaker)]

Q5s1A.

When you used the IRS website to get information, did you use the Español section of the IRS website, the English section of the IRS website, or both?

1 Español only

2 English only

3 Both Español and English

[SHOW IF Q5S1A = 3 (Both English and Spanish sections)]

Q5s2A.

Which language section of the IRS website did you use more?

1. Español

2. English

3. About the same

[SHOW IF Q5S1a = 2 (Only English section)]

Q5s7

What were the reasons you did not use the Español section of the IRS website?

Select all that apply

1 I was not aware of the Español section of website

2 I was not aware that tax information is available in Spanish

3. I prefer the English section of the website

4. Other (specify): ____[SMALL TEXTBOX]____

[SHOW IF Q2C=1 AND ANY (Q1a_1 grid=1) (Visited IRS.gov and aware of any IRS.gov svcs/tools)]

Q5c

Which of the following services/tools on the IRS website did you use during this year’s filing season?

Q5c4. [SHOW IF Q1A_1=13] IRS Online Account (secure tool allowing taxpayers to view their IRS account balance, payment history, tax records, and more)

Q5c5. [SHOW IF Q1A_1=1] Interactive Tax Assistant (ITA) (asks you a series of questions that guide you to a response tailored to your situation)

Q5c6. [SHOW IF Q1A_1=2] IP PIN (Identity Protection Personal Identification Number) Application (a unique number from the IRS used for identity theft protection)

Q5c7. [SHOW IF Q1A_1=3] Tax Withholding Estimator (helps you determine whether you have the right amount of tax withheld from your paycheck)

Q5c8. [SHOW IF Q1A_1=4] Online Employer Identification Number (EIN) Request (online application to receive an EIN)

Q5c9. [SHOW IF Q1A_1=17] Set up a payment plan online (using an Online Payment Agreement (OPA))

Q5c10. [SHOW IF Q1A_1=5] Tax Exempt Charity Search (online search for tax exempt organizations)

Q5c11. [SHOW IF Q1A_1=6] Tax Topics (a listing of tax topics that contain general individual and business tax information)

Q5c12. [SHOW IF Q1A_1=7] Where's My Refund? (check the status of your refund)

Q5c13. [SHOW IF Q1A_1=8] Where’s My Amended Return? (check the status of your amended return (1040X)

Q5c14. [SHOW IF Q1A_1=9] Get Transcripts Online (online downloading of transcript or prior year return)

Q5c15. [SHOW IF Q1A_1=10] Get Transcripts by Mail (online ordering of transcript or prior year return sent to you in the mail)

Q5c16. [SHOW IF Q1A_1=11] Earned Income Tax Credit Assistant (helps taxpayers determine Earned Income Tax Credit eligibility)

Q5c17. [SHOW IF Q1A_1=12] Directory of Tax Return Preparers (find preparers in your area who hold professional credentials recognized by the IRS)

Q5c20. [SHOW IF Q1A_1=18] Online Chat with an Automated Bot

Q5c21. [SHOW IF Q1A_1=19] Online Chat with a Live Representative

RESPONSE OPTIONS

1 Yes

2 No

[SHOW IF ANY (Q1a_2 grid=1) (Aware of any IRS payment options)]

Q5cpay

Which of the following payment options did you use in the past 12 months?

Q5cpay1. [SHOW IF Q1A_2=1] Made a payment to the IRS by bank account using the Electronic Federal Tax Payment System (EFTPS) (allows taxpayers to transmit regular tax payments electronically)

Q5cpay2. [SHOW IF Q1A_2=2] Made a payment to the IRS using Direct Pay by bank account without registration (pay money you owe the IRS securely directly from your bank account for free)

Q5cpay8. [SHOW IF Q1A_2=8] Made a payment to the IRS by bank account using your IRS Online Account

Q5cpay9. [SHOW IF Q1A_2=9] Made a payment to the IRS by bank account with your e-filed return

Q5cpay3. [SHOW IF Q1A_2=3] Made a payment to the IRS using a credit/debit card (card payment with a fee)

Q5cpay10. [SHOW IF Q1A_2=10] Made a payment to the IRS by digital wallet (e.g., PayPal, Venmo)

Q5cpay4. [SHOW IF Q1A_2=4] Made a payment to the IRS with cash via a retail partner

Q5cpay5. [SHOW IF Q1A_2=5] Set up an offer in compromise with the IRS

Q5cpay6. [SHOW IF Q1A_2=6] Set up a short-term payment plan with the IRS

Q5cpay7. [SHOW IF Q1A_2=7] Set up an installment agreement with the IRS

RESPONSE OPTIONS

1 Yes

2 No

[ASK IF Q5c9 =1 (YES)]

Q5c_2.

What type of payment plan did you set up online?

1. Full pay agreement (paying the balance in full immediately)

2. Short-term payment plan (paying the balance in full within 180 days)

3. Regular installment agreement (monthly payments online, with a card, or a mailed check)

4. Direct debit installment agreement (with payments automatically withdrawn from your bank account)

[ASK IF Q5cpay2 = 1 (YES)]

Q5c_3.

What type of payment did you make through Direct Pay?

1. One-time payment of the amount owed on your tax return

2. Installment Agreement Payments

3. Quarterly Estimated Payments

4. An extension payment

5. Other (please specify): [SMALL TEXTBOX]

Q5ID1

Some services and tools on IRS.gov require users to verify their identity using credential service providers such as Login.gov or ID.me before they can access the service or tool. Have you gone through the Login.gov or ID.me account creation process with the IRS in the past 12 months?

1 Yes, I successfully completed the account creation process

2 I tried but was not able to complete the account creation process

3 No, I did not try to go through the account creation process

4 Not sure

[IF Q5ID1=2 (Tried but unsuccessful)]

Q5ID2

What prevented you from completing the Login.gov or ID.me account creation process with the IRS?

[MEDIUM TEXTBOX]

[IF Q5ID1=1 (Yes, successful)]

Q5ID3

Please rate your satisfaction with the online account creation process overall.

1. Very dissatisfied

2. Dissatisfied

3. Neither satisfied nor dissatisfied (neutral)

4. Satisfied

5. Very Satisfied

[IF Q5ID3=1,2 (Very/Dissatisfied)]

Q5ID4

Why were you dissatisfied with the online account creation process?

[MEDIUM TEXTBOX]

[IF Q5ID3=1 (No, did not try)]

Q5ID5

Why didn’t you go through the Login.gov or ID.me account creation process with the IRS?

Select all that apply

1. I already had a Login.gov or ID.me account

2. I do not have a need to create an account right now

3. I was uncomfortable providing the information requested

4. I knew I would not be able to provide all the information requested

5. The information needed for creating the account was unclear

6. Another reason (please specify): ___[SMALL TEXTBOX]___

Q23b1.

How comfortable are you providing each of the following types of information to create a login.gov or ID.me account with the IRS?

1. Phone number (to be used for multi-factor authentication)

2. Driver's license/passport information

3. Photos of driver license/passport

4. Biometric information (e.g. photo of face, fingerprints)

1. Very uncomfortable

2. Somewhat uncomfortable

3. Neither uncomfortable nor comfortable

4. Somewhat comfortable

5. Very comfortable

P1

Were you aware that, by law, the IRS cannot process tax returns claiming the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC) until February 15, 2025?

1. Yes

2. No

[IF P1=1 (Yes)]

P2

When did you first become aware that the IRS was holding some refunds until February 15, 2025?

1. Before I filed my return

2. When I filed my return

3. After I filed my return

4. Don’t remember

IT0.

If an individual does not have a Social Security Number (SSN) and is not eligible to get one, the IRS can issue them an Individual Tax Identification Number (ITIN). Have you ever filed a tax return that included an ITIN for yourself or a family member? Note that this is not common.

1 Yes, I or a family member have used an ITIN in place of an SSN to file a tax return

2 No

77 Don’t know

99 Prefer not to say

Q1c

IRS notices are letters about issues such as balances due, overpayments, underpayments, information about tax credits or requests for more information. When thinking about notices, please do not include letters you may have received about Economic Impact Payments related to the coronavirus.

Did you receive a notice in the mail from the IRS...?

1. Within the past 12 months

2. 1-2 years ago

3. 3-5 years ago

4. More than 5 years ago

RESPONSE OPTIONS

1. Yes

2. No

77. Not sure

[ASK IF ANY (Q1C_1 TO Q1C_4)=1 (Ever received a notice)]

Q56a

Please think about your most recent notice from the IRS. After receiving the notice, did you understand why you had received it?

1. Yes, I understood why I received the notice

2. No, I did not understand why I received the notice

3. I never read the notice

77. Don’t remember

[ASK IF Q56a=1 OR 2 (Remembered reading the notice)]

Q56b

After reading the notice, did you know what action you needed to take?

1. Yes

2. No

3. No action was necessary

77. Don’t remember

[ASK IF ANY (Q1C_1 TO Q1C_4)=1 (ever rec’d a notice)]

Q56c

How long after you filed did you receive the notice?

1. Within 7 days

2. 8-15 days later

3. 16-29 days later

4. 30-44 days later

5. 45-60 days later

6. Over 60 days later

7. I received the notice before filing

77. Don’t remember

[ASK IF ANY (Q1C_1 TO Q1C_4)=1 (Ever rec’d a notice)]

Q56d

How long did it take to resolve?

1. 7 days or less

2. 8-15 days

3. 16-29 days

4. 30-44 days

5. 45-60 days

6. Over 60 days

7. The issue is not resolved yet

8. No action was necessary

77. Don’t remember

[ASK IF ANY (Q1C_1 TO Q1C_4)=1 (Ever rec’d a notice)]

Q57.

What was your most recent notice about?

3 A payment issue such as not making the required payment to the IRS

2 An error on the return such as inaccurate responses or miscalculations

4 A refund issue such as receiving a larger refund than anticipated, having a refund held by the IRS, or having a refund offset to pay a debt

1 A filing issue such as filing late, missing forms, or not filing

5 A request for information/proof for items on my tax return (correspondence exam)

6 Credits you might be eligible for but did not claim

10 Identity theft

7 Other (specify): ___[SMALL TEXTBOX]___

8 The purpose of the notice was not clear

77 Don’t remember

[SHOW IF Q57=1 (Filing issue)]

Q57a.

Which of the following best describes the filing issue regarding your most recent notice?

1. Didn’t file a return

2. Didn’t sign return or form

3. Missing or incorrect forms

4. Penalty for late filing

5. Other (please specify): ______[SMALL TEXTBOX]______

77. Don’t remember

[SHOW IF Q57=2 (Error on return)]

Q57b.

Which of the following best describes the error on the return described in your most recent notice?

1. Under-reported income

2. Incorrect amount of withholding

3. Incorrect filing status

4. Incorrect Social Security Number

5. Claimed a credit for which I didn’t qualify

6. Other math/calculation error

7. Missing form or signature

8. Other (please specify): ______[SMALL TEXTBOX]______

77. Don’t remember

[SHOW IF Q57=2 (Error on return)]

Q57b_1

Did this result in a refund, owing money to the IRS, or no change?

1. Refund

2. Owed money to IRS

3. No change

77. Don’t remember

[SHOW IF Q57b_1=2 (Error, owed money)]

[SP]

Q57b_2

You indicated earlier that your most recent notice said you owed money to the IRS. Which of the following actions did you take to resolve your balance due notice?

1. Made one payment for the full amount owed to the IRS

2. Arranged for an Installment Agreement with the IRS with direct debit from a bank account

3. Arranged for an Installment Agreement with the IRS without direct debit

4. Arranged for an Offer in compromise

5. Only made partial payments over time (outside of an Installment Agreement or Offer in compromise)

6. None of the above

77. Don’t remember

[SHOW IF Q57=3 OR 4 (Payment or refund issue)]

Q57c.

Which of the following best describes the payment / refund issue that was explained in your most recent notice?

1. I didn’t make a payment with my return

2. I didn’t pay the full amount due with my return

3. I didn’t make an Installment Agreement payment

4. My refund was being held

5. My refund was used to pay an outstanding debt

6. My refund could not be deposited to my account as requested

7. I received an additional / larger refund

8. Confirmation/statement of a payment plan

9. Reminder about my installment agreement payment

10. Other (please specify): ______[SMALL TEXTBOX]______

77. Don’t remember

[ASK IF ANY (Q1C_1 TO Q1C_4)=1 (Ever rec’d a notice)]

Q58

When thinking about notices you’ve received from the IRS, how interested would you be in each of the following?

1. Accessing a digital copy (such as a PDF) of the notice on IRS.gov

2. Receiving email alerts from the IRS about any notice issued to you

3. Going paperless by receiving notices via email

4. Going paperless by receiving notices via an IRS Online Account

1. Very interested

2. Somewhat interested

3. Not very interested

4. Not at all interested

QDUT1.

The Document Upload Tool on IRS.gov allows taxpayers to upload requested documents online in response to some IRS notices. Before taking this survey, had you heard of the IRS Document Upload Tool?

1. Yes

2. No

77. Not sure or don’t remember

[SHOW IF QDUT1 = 1 (Aware of DUT)]

QDUT2.

Have you ever used the Document Upload Tool to upload documents online in response to an IRS notice?

1. Yes

2. No

77. Not sure or don’t remember

[SHOW IF QDUT2 = 2 (Aware but did not use DUT)]

QDUT3.

Why didn’t you use the Document Upload Tool?

[TEXTBOX]

DISPLAY1.

For the next question, please think about when you have looked for help related to your taxes, whether from the IRS or from anywhere else (for example, a tax professional, friends/family, or tax software).

Q16

In the past 12 months, did you try to get help with any of the following tax-related issues? This help could have been from the IRS or any other source.

1. Get help obtaining a form or publication

2. Get help obtaining your tax records (e.g., transcripts or copies of your previous tax returns)

3. Get help with tax law such as information on withholding, dependents, deductions, or tax credits

4. Get answers to tax return preparation questions such as which forms to file, record keeping, filling out forms, how to file or how to get more help

5. Get help making tax-related calculations (e.g., credit, payment or withholding amounts)

6. Get information or assistance about an IRS notice — notices are mailed letters about issues such as balances due, overpayments, underpayments, information about tax credits or requests for more information

8. Get information or assistance related to identity theft

9. Get help obtaining an IP PIN (Identity Protection Personal Identification Number), a unique number from the IRS used for identity theft protection (not a PIN you choose yourself to sign a tax return)

10. Get information about making payments

11. Get information about a refund

12. Get help obtaining an Individual or Employer Tax ID (ITIN, EIN)

14. Update my information with the IRS

RESPONSE OPTIONS

1—Yes

2—No

[Ask if Q16_5=1 (tax related calculations)]

Q2n1a.

Did you need help for any of the following issues?

1 Find out if you are eligible for the Earned Income Tax Credit (EITC)

2 Determine if your child/children meet the tests for a qualifying child

3 Estimate the amount of your Earned Income Tax Credit

RESPONSE OPTIONS

1—Yes

2—No

[Ask if Q16_2=1 (get transcript)]

Q2n1b.

Why did you need to obtain your tax records (e.g., transcripts or copies of your previous tax returns)?

Select all that apply

1 [DELETED]

2 Purchase a home (prequalify or apply for a mortgage)

3 Apply for business loan

4 Apply for some other line of credit (credit card, personal loan, auto loan, etc.)

5 Verify income for a <u>government</u> benefit (e.g., health insurance, student loan, housing, financial assistance)

X Verify income for a <u>private/non-government</u> benefit (e.g., health insurance, student loan, housing, financial assistance)

6 [DELETED]

7 Legal hearing/proceeding (e.g., immigration, probation, small claims, bankruptcy, divorce/child support)

8 Employment or security clearance

9 Personal records

10 Needed my Adjusted Gross Income (AGI) because e-file PIN is no longer accepted

11 Needed a copy of a prior year return for other tax reasons (e.g., installment agreement, to amend a tax return)

X. Provide proof of filing or not filing a tax return

12. Other (please specify): ______[SMALL TEXTBOX]______

[Ask if Q16_2=1 (get transcript)]

Q2n1c.

In the past 12 months, did anyone ask for your tax records (e.g., transcripts or copies of your previous tax returns)?

Select all that apply

1 Tax preparer

2 A lawyer or judge

3 Bank/financial institution

4 Other financial services provider (pay day loan provider, car dealer, broker, casino, etc.)

5 Government agency (federal or state)

6 Employer/potential employer

7 Landlord/leasing agent

8 Family member

9 Other (please specify): ______[SMALL TEXTBOX]______

10 No one asked for my tax records

[ASK IF Q16_8=1 (Identity Theft)]

Q50a.

What help did you need regarding identity theft?

Select all that apply

1 How to report identity theft to the IRS

2 Tips on keeping my tax records safe

3 How to determine if my tax account was affected by identity theft

4 Other (please specify): ______[SMALL TEXTBOX]______

[ASK IF Q16_8=1 (Identity Theft) or Q16_9=1 (IP PIN)]

Q50b.

Did the IRS issue you an Identity Protection Personal Identification Number (IP PIN), a unique number from the IRS used for identity theft protection? This is different from the PIN you might select yourself as a personal identifier to sign your tax documents.

1 Yes, the IRS issued this for me because of potential identity theft

2 Yes, I requested an IP PIN

3 No

77 Don’t remember

[ASK IF Q50b =1 or 2 (IRS issued IP PIN due to potential identity theft)]

Q50c.

Did you use the Identity Protection Personal Identification Number (IP PIN) when filing your return this past filing season?

1 Yes

2 No

77 Not sure

[ASK IF Q50b =1 or 2 (IRS issued IP PIN due to potential identity theft)]

Q50d.

Did you have any issue using your IP PIN that caused you to contact the IRS?

1 Yes

2 No

[ASK IF Q50d = 1 (Had an issue using IP PIN that caused them to contact the IRS)]

Q50e.

Please describe the issue that caused you to contact the IRS.

1 Misplaced IP PIN

2 Theft of IP PIN

3 Failed online account login/forgot my password

4 Failed to authenticate my identity

5 Other (please specify): ______[SMALL TEXTBOX]______

[ASK IF Q16_10=1 (Make a Payment)]

Q57b3.

You indicated that you tried to get assistance to make a payment. What type of payment were you trying to make?

1. One-time payment to the IRS made at the time you filed

2 One-time payment to the IRS made after you filed

6 One-time payment to the IRS made when filing an extension

3 Installment Agreement Payments

4 Quarterly Estimated Payments

5 Other (please specify): ______[SMALL TEXTBOX]______ ­­­­­­­­­­­­­­

[BEGIN LOOP – RESPONDENTS ANSWER LOOP QUESTIONS FOR A MAXIMUM OF TWO (2) TAX ISSUES SELECTED IN Q16]

DATA-ONLY VARIABLES DOV_Q16_X TO PIPE IN TO LOOP QUESTION TEXT

DOV_Q16_1 “Reason 1 for contacting IRS, selected at Q16”

DOV_Q16_2 “Reason 2 for contacting IRS, selected at Q16”

ASSIGN DOV_Q16_1 to DOV_Q16_2 = 1 - 15

1. Get help obtaining a form or publication

2. Get help obtaining transcripts online or by mail (i.e., copies of your previous tax returns)

3. Get help with tax law while preparing my return such as information on withholding, dependents, deductions, or tax credits

4. Get answers to tax return preparation questions such as which forms to file, record keeping, filling out forms, how to file or how to get more help

5. Get help making tax-related calculations (e.g., credit, payment or withholding amounts)

6. Get information or assistance about an IRS notice — notices are mailed letters about issues such as balance dues, overpayments, underpayments, information about tax credits or requests for more information

8. Get information or assistance related to identity theft

9. Get help obtaining an IP PIN (Identity Protection Personal Identification Number), a unique number from the IRS used for identity theft protection (not a PIN you choose yourself to sign a tax return)

10. Get information about making payments

11. Get information about a refund

12. Get help obtaining an Individual or Employer Tax ID (ITIN, EIN)

14. Update my information with the IRS

If a respondent selects more than 2 reasons:

Initial Preference is given to ID theft (16_8) and IP PIN (16_9)

After this initial selection, then the REASON with the fewest respondents should be selected, until there are two total reasons.

DOV_Q16ins1 – version 1 of DOV_Q16 for insert in RSNA, RSNC, RSND, RSNF, Q5E

1. get help obtaining a form or publication

2. get help obtaining transcripts online or by mail

3. get help with tax law while preparing your return

4. get answers to tax return preparation questions

5. get help making tax-related calculations

6. get information or assistance about an IRS notice

8. get information or assistance related to identity theft

9. get help obtaining an IP PIN

10. get information about making payments

11. get information about a refund

12. get help obtaining an ITIN/EIN

14. updating your information with the IRS

DOV_Q16ins2 – version 2 of DOV_Q16 for insert in Q3i, Q4c1, Q6n1, Q7a

1. getting help obtaining a form or publication

2. getting help obtaining transcripts online or by mail

3. getting help with tax law while preparing your return

4. getting answers to tax return preparation questions

5. getting help making tax-related calculations

6. your IRS notice

8. identity theft

9. getting help obtaining an IP PIN

10. making payments

11. your refund

12. getting help obtaining an ITIN/EIN

14. updating your information with the IRS

BEGIN REASON FOR NEEDING ASSISTANCE LOOP:

For each DOV_Q16_x (REASON) selection, loop RSNA (CHANNEL/INFO SOURCE) to Q16F

Where “x” = REASON loop number 1 or 2

[SHOW IF ANY(Q16_1 through Q16_16)=1 (Tried to get help with a tax issue)]

[MP]

RSNA.

Which information sources did you use in order to try to [DOV_Q16_x]?

Select all that apply

1 IRS forms and instruction booklets

2 IRS Website (IRS.gov)

4 IRS2GO App

5 IRS Social Media (e.g., Facebook, YouTube, Twitter, Instagram)

6 IRS Tax Assistance Center (walk-in sites)

8 IRS toll-free phone line

9 Email with the IRS

10 Written correspondence with the IRS through mail

11 A friend or family member

12 Volunteer tax preparation site

13 CPA/tax professional/tax preparation company

17 Non-IRS Website

19 Tax software

20 Other (specify): ____[SMALL TEXTBOX]____

PROGRAMMING: Compute RSNnum=# of sources selected in RSNA

[ASK IF RSNa_1-8=NO (did not select any RSNA=1 through 10 (no IRS sources)) and RSNA=11-20=YES (selected at least one non-IRS source)]

RSNb.

What reasons best describe why you didn’t contact the IRS about this issue?

Select all that apply

1 I did not need to contact the IRS/I could handle the issue on my own

2 I got help from my tax software

3 I got help from a friend or family member

4 I got help from my tax preparer/CPA/accountant/lawyer

5 I don’t know how to contact the IRS

6 It’s too hard to contact the IRS

7 I don’t trust the IRS to act in my best interest

8 I don’t trust the IRS to help me understand my issue

9 I don’t understand my issue well enough to work with the IRS alone

CHANNEL EXPERIENCE – FOLLOWING UP ON CERTAIN RSNA SELECTIONS

Toll –Free Section

[SHOW CB1 to Q3K1a IF RSNA=8 (IRS toll-free phone line)]

CB1

When you called the IRS toll-free line about [DOV_Q16ins2], were you given the option to have a representative call you back instead of waiting on hold?

1. Yes, and I asked to be called back

2. Yes, but I did not use that feature

3. No

4. Don’t remember

[IF CB1=3 (NO) OR CB1=4 (DON’T REMEMBER)]

CB1a

How interested would you be in having the option to be called back instead of waiting on hold with the IRS?

1. Not at all interested

2. Not very interested

3. Somewhat interested

4. Very interested

­

[IF CB1=1 (YES, USED)]

CB2

Please rate your satisfaction with the callback feature on the IRS toll-free line.

1. Very dissatisfied

2. Dissatisfied

3. Neither satisfied nor dissatisfied (neutral)

4. Satisfied

5. Very Satisfied

[IF CB1=1 (YES, USED) AND CB2<77 (GAVE A RESPONSE TO CB2)]

CB3

Why were you [CB2 RATING] with the callback feature on the IRS toll-free line?

[MEDIUM TEXTBOX]

[IF CB1=2 (YES, BUT DID NOT USE)]

CB4

Why did you choose not to use the callback feature on the IRS toll-free line?

Select all that apply

1. Had the time to wait on hold

2. Felt it would be faster to wait on hold

3. Callback would not occur at a convenient time

4. Felt I would miss the callback

5. Did not have confidence callback would occur

6. Other (please specify): [SMALL TEXTBOX]

[IF RSNA=8 (called IRS phone line)]

TF1

Did you eventually speak with a representative from the IRS toll-free line about your issue?

1. Yes

2. No, but I wanted to

3. No, but I did not need to

[IF TF1=2 or 3 (Did not speak with a representative)]

Q3g.

Why didn’t you speak with a representative?

Select all that apply

1. Got the information I needed from the automated menu

2. The recorded message suggested going to IRS.gov

3. Got a busy signal

4. Placed on hold too long

5. Kept getting transferred

11 Call was disconnected by the IRS

6. Couldn’t understand the menu system

7. Too many choices on the menu system

8. [SHOW IF CB1=1] Used the callback feature but no one called me back

9. [SHOW IF CB1=1] Used the callback feature but I was not available when the representative called

10. Other

SHOW RSNA=8 (called IRS phone line)

Q2h.

Did you call the IRS toll-free line to make an appointment to visit a local IRS office?

1 Yes

2 No

[SHOW IF TF1=1 (Spoke to a representative)]

Q3i.

How well did you understand the information that was provided to you by the IRS toll-free line about [DOV_Q16_x]?

[CATI] Would you say…

1. Not at all

2. Not very well

3. Somewhat

4. Very well

[SHOW IF TF1=1 (Spoke to a representative)]

Q3k1a.

Were all of your questions answered by the IRS toll-free line?

1. Yes

2. No

Visited TAC

SHOW IF RSNA=6 (visited TAC)

Q4c1.

How well did you understand the information that was provided to you at the local IRS office about [DOV_Q16_x]?

1. Not at all

2. Not very well

3. Somewhat

4. Very well

SHOW IF RSNA=6 (visited TAC)

Q4d1a.

Were all of your questions answered during your visit?

1. Yes

2. No

Visited IRS.gov

[SHOW IF RSNA=2 (Visited IRS.gov)]

Q5e.

When you used the IRS website to [DOV_Q16_x], did you find the information you were looking for?

1. Yes

2. No

3. Partially

[SHOW IF Q5E=1 or 3 (Found/partially found information)]

Q5f1.

How well did you understand the information?

1. Not at all

2. Not very well

3. Somewhat

4. Very well

[SHOW IF Q5E=2,3 (Partially found/did not find information)]

Q5e1.

If you didn't find what you were looking for, what specific type of information were you trying to find?

Please specify: __[SMALL TEXTBOX]__

[Written correspondence with the IRS through mail]

[SHOW IF RSNA=10 (mail)]

Q6n1.

How well did you understand the information that was provided to you by mail from the IRS about [DOV_Q16_x]?

1. Not at all

2. Not very well

3. Somewhat

4. Very well

5. Have not received a response from the IRS

[SHOW IF RSNA=10 (mail)]

Q6c1a.

Were all of your questions answered through your mail correspondence with the IRS?

1. Yes

2. No

3. In process

Used IRS2Go app

[SHOW IF RSNA=4 (IRS2GO App)]

Q7a.

When you used the IRS2Go app to get information about [DOV_Q16_x], did you find the information you were looking for?

1. Yes

2. No

3. Partially

[SHOW IF Q7a=1 or 3 (Found/partially found information)]

Q7a1.

How well did you understand the information?

1. Not at all

2. Not very well

3. Somewhat

4. Very well

CHANNEL EXPERIENCE – COMPARING INFORMATION SOURCES SELECTED IN RSNA

[ASK IF RSNnum>1 (MORE THAN ONE SOURCE SELECTED IN RSNa)]

[DRAG and DROP RANKING QUESTION]

RSNc.

Of the information sources you used when trying to [DOV_16_x], in what order did you try them?

Drag and drop the information sources from the left side to the right side, starting with the source you used first on top and ending with the last source you used on the bottom.

Your sources Used first

[SHOW SOURCES SELECTED IN RSNa]

Used last

[PROGRAMMING: Code first source used as RSN_FIRST and last source used as RSN_LAST]

If only 1 source selected, RSN_FIRST=RSN_LAST=RSNa]

RSNd.

Why was [RSN_FIRST] your first choice in your effort to [DOV_Q16_x]?

Select all that apply

1. I thought it would be the easiest/most convenient

2. That is where I turn for most of my tax issues

3. I thought it would provide the most reliable information

4. I have used it in the past

5. I did not know of any other options

6. Other (please specify): _______[SMALL TEXTBOX]_______

RSNe.

Did [RSN_LAST] resolve your issue?

1. Completely resolved – needed no further effort

2. Partially resolved

3. Left unresolved

[ASK IF RSNe=3 (Left unresolved)]

RSNf.

Why did you leave your effort to [DOV_Q16_x] unresolved without going to another source?

Select all that apply

1. Situation is still in process

2. Didn’t know where else to find answers

3. Frustrated/gave up

4. Other (please specify): ________[SMALL TEXTBOX]_______

Q16f.

Please rate your satisfaction with the following aspects of getting [IF DOV_16_X>1, INSERT: your information; ELSE IF DOV_16_X=1, INSERT: the form or publication].

How satisfied were you with…

1. The time it took to resolve your issue

2. The number of steps needed to obtain information you needed

3. The accuracy of the information you received

4. The clarity of the information you received

1. Very dissatisfied

2. Dissatisfied

3. Neither satisfied nor dissatisfied (neutral)

4. Satisfied

5. Very satisfied

6. Not applicable

IF DOV_Q16_x LOOP=1 and NOT MISSING (DOV_Q16_2), R STARTS NEXT REASON LOOP

IF DOV_Q16_x LOOP=2 or MISSING (DOV_Q16_2), CONTINUE TO Q14a_1

END REASON FOR NEEDING ASSISTANCE LOOP

[SHOW IF D2_1=1-5 (Ever access the internet)]

Q14a.

Would you consider using the IRS website for any of the following tax related activities if you needed to do each one?

Select all activities for which you would consider using the IRS website.

1. Get an IRS form or publication

2. Get information about completing a tax form

3. Get a transcript or prior year tax return information

4. Find an answer to a tax law question

5. Get information about tax credits and determine my eligibility

6. Get help making tax-related calculations (e.g., credit, payment or withholding amounts)

7. Get help preparing a tax return or form

8. File a tax return or form

9. Set up a payment plan

10. Make a payment

11. Get information about a refund

12. Respond to a notice or letter received from the IRS

13. Get information about tax credits such as EITC, child tax credit and education credit

14. Sign up for an IP PIN (Identity Protection Personal Identification Number) a unique number from the IRS used for identity theft protection

15. Update [IF CAWI: my; IF CATI: your] information (e.g., name, address) with the IRS

16. None of the above [SP]

[SHOW IF W1=1 (Uses a smartphone/web-enabled cell phone)]

Q14b.

Would you consider using the IRS2Go mobile app for any of the following tax related activities if you needed to do each one?

Select all activities for which you would consider using the IRS2Go app.

1. Get an IRS form or publication

2. Get a transcript or prior year tax return information

3. Find an answer to a tax law question

4. Get information about tax credits and determine my eligibility

5. Get help preparing a tax return or form

6. File a tax return or form

7. Set up a payment plan

8. Make a payment

9. Get information about a refund

10. Respond to a notice or letter received from the IRS

11. Sign up for an IP PIN (Identity Protection Personal Identification Number) a unique number from the IRS used for identity theft protection

12. Update [IF CAWI: my; IF CATI: your] information (e.g., name, address) with the IRS

13. None of the above [SP]

III. PREPARING AND COMPLETING YOUR RETURN AND FILING

Q23b.

In the future, where would you prefer to get general tax information, including information about changes in tax laws?

Select all that apply

2 IRS.gov

1 IRS forms and publications

17 Tax preparation software (TurboTax, H&R Block, TaxAct, etc.)

10 Accountant/CPA/tax preparer (H&R Block, Jackson Hewitt, etc.)

4 IRS telephone line

5 IRS in-person/local IRS office (Taxpayer Assistance Center, walk-in center)

6 IRS sponsored tax class or seminar

7 IRS2Go App (for iPhone and Android mobile devices)

11 Employer/Union/Trade Organization

12 Family/Friend

13 Library

14 Media such as radio, television, or newspapers

15 [IF LANGSWITCH=ES] Notario

16 Post Office

18 Social media (Facebook, Twitter, etc.)

19 Other (please specify): ____[SMALL TEXTBOX]____

INSTRUCTION: REST OF SECTION FOR FILERS ONLY. IF s1c=1 (GOT AN EXTENSION), SKIP TO SECTION V

[SHOW IF ELIGIBLE=1 “FILED”]

DISPLAY2.

The next questions are about completing and filing your taxes this year.

[SHOW IF ELIGIBLE=1 “FILED”]

Q28a

Have you heard of the Earned Income Tax Credit (EITC/EIC)?

1 Yes

2. No

77. Not sure

[SHOW If Q28a=1 (Heard of EITC)]

Q28c.

Did you qualify for Earned Income Tax Credit (EITC/EIC) for the 2024 tax year?

1. Yes, and I claimed this credit on my federal tax return this year

2. Yes, but I did not claim this credit

3. No

77 Don’t know

[SHOW IF S3=1 (Self-prepared)]

Q26.

Which of the following describes how you prepared your federal taxes this year?

2 Used commercial tax software

1 By hand, using paper IRS tax forms

4 Went to IRS.gov and used Fillable Forms - filled in blank tax forms online without using tax software

6 Both by hand and using commercial tax software

9 Used IRS Direct File

8 Other (please specify): ____[SMALL TEXTBOX]____

77 Don’t remember

[SHOW IF Q26=2 (Used commercial tax software)]

Q26FF.

Did you go through the IRS Free File page on the IRS.gov website to get to the commercial tax software you used this year?

1 Yes

2 No

77 Not sure or don’t remember

FF1

How much did you pay to prepare and file your income tax returns (federal and state combined) this year? Your best guess is fine.

1. It was free

2. Under $30

3. $30 to less than $50

4. $50 to less than $100

5. $100 to less than $200

6. $200 to less than $300

7. $300 to less than $400

8. $400 to less than $500

9. $500 or more

77. I don’t know

[SHOW IF FF1 = 2 THRU 9 (Paid for tax prep/filing)]

FF2

How easy or difficult was it for you to afford the cost of your tax preparation and filing this year?

1. Very easy to afford

2. Somewhat easy to afford

3. Somewhat difficult to afford

4. Very difficult to afford

FF3

How much thought do you typically put into choosing a tax preparation and filing method each year (such as a tax preparation software or company)?

1. A lot of thought

2. Some thought

3. A little thought

4. Virtually no thought

FF4

How important is cost when you are choosing a tax preparation and filing method?

1. Very important

2. Somewhat important

3. Not very important

4. Not important at all

FF5

How important is the brand name and reputation of a tax preparation software or company when you are choosing a tax preparation and filing method?

1. Very important

2. Somewhat important

3. Not very important

4. Not important at all

Q26a

The IRS Free File program allows taxpayers who meet certain criteria to file their federal taxes online for free. To use this program, taxpayers can visit the program page on IRS.gov, confirm their eligibility, choose an online tax preparation company (for example: TaxAct, 1040NOW, etc.), and file their federal return online for free. The IRS Free File program is different from IRS fillable forms and from free tax preparation available outside of the IRS.gov website.

Before taking this survey, were you aware of the IRS Free File program described above?

1 Yes

2 No

FF_Elig

As far as you know, do you qualify to use the IRS Free File program?

1. Yes

2. No

3. Not sure

FF_Access

What is the first website you would go to in order to try to access the IRS Free File program?

1. A search engine (e.g., Google, Bing)

2. IRS.gov

3. A tax software company’s website

4. Another site (please specify): ____[SMALL TEXTBOX]____

5. Not sure

[SHOW IF Q26a=1 (Aware of Free File program)]

Q26a1

Have you ever used tax software that you found through the IRS Free File program on IRS.gov to file your federal taxes?

1 Yes

2 No

3 Not sure

[SHOW IF Q26a1=1 (Ever used Free File program)]

Q26b

Did you use tax software that you found through the IRS Free File program on IRS.gov to file your federal taxes this year?

1 Yes

2 No

3 Not sure

[SHOW IF Q26a1=2 OR Q26b=2 (Aware of program but never used or did not use this year)]

Q26c

Why didn’t you use tax software that you found through the IRS Free File program this year?

Select all that apply

1 I already file for free outside of the Free File program

2 My income was too high to qualify for the Free File program

3 I do not have confidence/trust in the Free File program

4 I do not think free software would be as good as tax software I pay for

5 I could not file the forms/schedules I needed to with the Free File program

6 I could get a faster refund using another method

7 Confusing instructions or too difficult to understand the Free File program

8 I tried to use the Free File program but ended up having to pay

9 I prefer to continue using the same tax filing method/software I used previously

10 Another reason (please specify) ____[SMALL TEXTBOX]____

Tax Filing

[SHOW IF S3=1 (Self-prepared)]

Q33.

Are you aware that you can file your federal tax return electronically (e-file)?

1 Yes

2 No

[SHOW IF S3=1 (Self-prepared)]

Q30a.

How did you file your federal tax return this year? Was the return:

1 Filed electronically (e-filed)

2 Sent by U.S. mail or commercial delivery service

3 Delivered in person

77 Don’t know

[SHOW IF Q30a=2 or 3 (FILED BY MAIL/DELIVERY)]

Q31.

Why did you choose not to e-file your return?

Select all that apply

1. It was less expensive to file by mail

2. It was easier to file by mail

3. I had to file a form or other document with my return that prevented me from being able to e-file

4. Another reason (please specify): [SMALL TEXTBOX]

[SHOW IF S3=1 (Self-prepared)]

Q38.

Here are some questions about preparing and filing your return. How satisfied were you with the following?

1. The time you spent completing your federal tax return

2. The ease of understanding what materials and documents to include with your federal tax return

3. [SHOW IF Q30a=2,3 (filed by mail/delivered in-person)] The ease of understanding where to send your federal tax return

4. [SHOW IF Q30a=1 (e-filed)] The amount of money you spent to file your federal tax return electronically

1. Very dissatisfied

2. Dissatisfied

3. Neither satisfied nor dissatisfied (neutral)

4. Satisfied

5. Very satisfied

[SHOW IF S3=1 (Self-prepared)]

Q39b.

Taking all factors into account, please rate your overall satisfaction with preparing and filing your federal return.

1. Very dissatisfied

2. Dissatisfied

3. Neither satisfied nor dissatisfied (neutral)

4. Satisfied

5. Very satisfied

DEF10.

The following questions are about your awareness and perceptions of Direct File, an IRS-provided, free online tool to prepare and electronically file (e-file) your federal tax return directly with the IRS. Direct File includes features such as safeguards to protect taxpayer data, ease of accessibility, and “interview-style” preparation (meaning the tool asks tax-related questions to fill in the return), in multiple languages, with access from mobile devices. Direct File was released as a pilot program in twelve states during the 2024 filing season and was expanded to twenty-five states during the 2025 filing season.

Did you hear anything about the IRS Direct File program described above during the most recent filing season?

1. Yes

2. No

77 Not Sure

DEF11. [SHOW IF DEF10=1 (Yes)]

Where did you hear about the IRS Direct File program? Select all that apply.

1. A friend or family member

2. A local or national news outlet

3. Social media

4. IRS website

6 An IRS employee

5. Other (please specify): [TEXTBOX]

77 Not sure/don’t remember

DEF12. [SHOW IF DEF10=1 (Yes)]

Based on what you’ve heard, what is your impression of the IRS Direct File program?

1. Very positive

2. Somewhat positive

3. Neither positive nor negative (neutral)

4. Somewhat negative

5. Very negative

DEF13. [SHOW IF DEF10=2 (No)]

Based on the description you just read, how do you feel about the IRS offering a free online tool like the Direct File program for preparing and e-filing federal tax returns?

1. Very positive

2. Somewhat positive

3. Neither positive nor negative (neutral)

4. Somewhat negative

5. Very negative

DEF14.

The Direct File tool pre-fills information from W2 forms without you needing to upload, scan, or enter data manually. How confident or doubtful would you be that the W2 information pre-filled by the IRS would be accurate?

1. Very confident

2. Somewhat confident

3. Neither confident nor doubtful (neutral)

4. Somewhat doubtful

5. Very doubtful

IV. GETTING YOUR REFUND FROM THE IRS

[SHOW IF ELIGIBLE=1 (Filed)]

[DISPLAY3]

The following are some questions about getting a refund from the IRS for your federal tax return this year.

[SHOW IF ELIGIBLE=1 (Filed)]

Q43b.

When you prepared your federal tax return this year, did you get a refund, owe money or neither?

1. Got a refund 

2. Owed money 

3. Neither 

77 Don’t know

[IF Q43B = 2 (Owed money)]

Q44

What methods have you used to pay the money you owed to the IRS this year?

Select all that apply

1 I have not made any payments yet [SP]

2 Paid electronically using my bank account

3 Paid using a credit or debit card

4 Mailed a paper check to the IRS

5 Paid another way (please specify): ____[SMALL TEXTBOX]____

[IF Q43B = 1 (Got a refund)]

Q46

Have you received your refund for your 2024 tax return yet?

If you were expecting a refund, but it was withheld for any reason, please answer “No”.

1 Yes

2 No

3 Applied to prior year balance

4 Applied to 2025 estimated tax

[SHOW IF Q46=1 (Received refund)]

Q47

How did you receive your refund this year?

Select all that apply

1. Direct deposit

2. Paper check

3. Prepaid credit or debit card

4. Tax-time financial product (Refund advance, Refund transfer, Refund anticipation loan, etc.)

5. Government Savings Bond

[SHOW IF Q47_2 = 1 (Received Paper Check)]

Q48.

Why did you choose to receive your refund by paper check?

Select all that apply

1. I did not choose a paper check, but I received it that way

2. I feel receiving a paper check is easier

3. I feel receiving a paper check is faster

4. I have always received a paper refund check

5. I can cash my refund check when and where I choose

6. I do not want to use banking services to access my refund

7. I was afraid of becoming an identity theft victim if I used direct deposit

8. I do not have a bank account I can use with direct deposit

9. Another reason (please specify): ____[SMALL TEXTBOX]____

[SHOW IF Q46 = 1 (Received refund)]

Q50.

Please rate your satisfaction with the time it took to receive your refund from the IRS.

1. Very dissatisfied

2. Dissatisfied

3. Neither satisfied nor dissatisfied (neutral)

4. Satisfied

5. Very satisfied

6. Not applicable

[SHOW IF Q43B = 1 (Got a refund)]

Q51.

Taking all factors into account, please rate your satisfaction with getting your refund from the IRS for this tax season.

1. Very dissatisfied

2. Dissatisfied

3. Neither satisfied nor dissatisfied (neutral)

4. Satisfied

5. Very satisfied

Q53.

How interested would you be in receiving your refund or other payments from the IRS through each of the following potential options instead of how you currently receive them?

1. Google Pay

2. PayPal

3. Venmo

4. Debit card

5. A government portal where you could sign up to receive all federal payments (e.g., tax refunds, SSA or VA benefits) the same way and could update anytime

RESPONSE OPTIONS

1. Very interested

2. Somewhat interested

3. Not very interested

4. Not at all interested

[SHOW IF ELIGIBLE=1 (FILED)]

Q40b

Have you ever been a victim of identity theft or been notified that your personal information had been stolen in a data breach?

Select all that apply

1. Victim of identity theft

2. Notified of a data breach

3. Neither of these

77. Don’t know

[SHOW IF ELIGIBLE=1 (FILED)]

Q40a

Some identity thieves file fraudulent tax returns using stolen social security numbers in order to obtain a refund to which they are not entitled. If the IRS suspects a tax return has been filed as part of identity theft, they may delay processing the return while they try to verify the taxpayer’s identity. (This affects how long it takes for the tax return to be accepted or rejected, and therefore could delay your refund if you are owed one, but it is not related to meeting the tax filing deadline.)

How much longer would you be willing to wait for the IRS to verify your identity to process your tax return if the IRS suspected your identity had been stolen?

1. I am willing to wait up to 30 days for the IRS to verify my identity

2. I am willing to wait up to 60 days for the IRS to verify my identity

3. I am willing to wait up to 90 days for the IRS to verify my identity

4. I am willing to wait more than 90 days for the IRS to verify my identity

5. I am not willing to have the IRS delay processing my tax return for identity theft protection

[SHOW IF ELIGIBLE=1 (FILED) AND Q43b=1 (Got a refund)]

Q40c

Did the IRS notify you that your tax refund was delayed this year because they needed to verify your identity?

1. Yes

2. No

77. Don’t know

[SHOW IF Q40c=1 (Notified refund was delayed to verify identity)]

Q40d

How long did it take for you to receive your refund after you verified your identity with the IRS?

Note: you may have verified your identity by calling the IRS, using an online form, or in person at a Taxpayer Assistance Center.

1. Less than 30 days

2. 30-45 days

3. 46-60 days

4. More than 60 days

5. I have not received my refund yet

77. Don’t know

78. I have not verified my identity with the IRS

SECTION VI. OVERALL SATISFACTION: ALL RESPONDENTS

[SECTION ONLY FOR FILERS:]

Overall Satisfaction

[IF (LANG_OTHER2=1 or LANGSWITCH=ES) and ELIGIBLE=1 (Spanish speaker and filed return)]

Q71a.

Please rate your overall satisfaction with the Spanish-language assistance you received from the IRS for your federal taxes this year.

6 Not applicable, I did not receive Spanish-language assistance from the IRS

1. Very dissatisfied

2. Dissatisfied

3. Neither satisfied nor dissatisfied (neutral)

4. Satisfied

5. Very Satisfied

[SHOW IF ELIGIBLE=1 (Filed)]

Q71b.

Considering all factors concerning your 2024 federal tax return (including getting information, preparation and filing, and refund or notice issues), please rate your overall satisfaction with the entire 2024 tax filing process.

1. Very dissatisfied

2. Dissatisfied

3. Neither satisfied nor dissatisfied (neutral)

4. Satisfied

5. Very Satisfied

[SHOW IF ELIGIBLE=1 (Filed)]

Q72.

What could the IRS have done to improve your 2024 tax filing process experience? Please comment on IRS services or products rather than tax laws or codes. If you have no suggestions, please enter “None.”

[MEDIUM TEXTBOX]

Q72b

Taking all factors into account, please rate your overall satisfaction with the IRS.

1. Very dissatisfied

2. Dissatisfied

3. Neither satisfied nor dissatisfied (neutral)

4. Satisfied

5. Very Satisfied

SECTION VII. PSYCHOGRAPHIC QUESTIONS

[SHOW IF W1 NOT=11 (Ever access the internet)]

Q73.

The next set of questions asks about your activities online.

Please indicate the extent to which you agree or disagree with each of the following statements.

1. I am comfortable performing financial activities (i.e., paying bills, credit cards, insurance, mortgages, etc.) online

2. I am comfortable making purchases online

3. I can usually find what I need online

RESPONSE OPTIONS

1. Strongly disagree

2. Disagree

3. Neither agree nor disagree

4. Agree

5. Strongly agree

Q73a.

The next set of questions asks about finance-related issues.

Please indicate the extent to which you agree or disagree with each of the following statements.

1. I make good decisions about how to spend money

2. It is important to me to have an emergency fund/financial safety net

3. I am confident in my ability to solve financial problems that come up in my everyday life

RESPONSE OPTIONS

1. Strongly disagree

2. Disagree

3. Neither agree nor disagree

4. Agree

5. Strongly agree

Q73b.

The next set of questions asks your opinion on tax-related issues.

Please indicate the extent to which you agree or disagree with each of the following statements.

1. I understand what I need to do to meet my tax obligations

2. I seek out information to keep myself up to date with tax issues that might affect me

3. Paying taxes is a social responsibility

4. I understand where I need to go for help with my taxes

5. I am confident I receive all of the tax benefits and credits to which I am entitled

6. I believe the IRS administers the tax system fairly

7. I believe the IRS is effective at catching those who cheat the system

RESPONSE OPTIONS

1. Strongly disagree

2. Disagree

3. Neither agree nor disagree

4. Agree

5. Strongly agree

SECTION VIII. DEMOGRAPHICS: ALL RESPONDENTS

[DISPLAY4]

The following few questions are for classification purposes only.

D2_3.

Do you have health insurance?

1 Yes

2 No

[ASK IF D2_3 = 1 “YES”]

D2_4.

Through whom do you or any other members of your household have health insurance coverage?

Select all that apply

1 Directly from an insurance company

2 Employer-based health insurance plan

3 Health Insurance Marketplace from healthcare.gov

4 Medicare

5 Medicaid or CHIP

6 State-specific health insurance plan

7 TRICARE or other military health coverage

9 Other

77 I don’t know

D7_2

Are you currently or have you ever been in the U.S. Armed Forces?

1. Yes

2. No

[SHOW IF D7_2=1 “YES”]

D7_3

Which of the following best describes your current U.S. Armed Forces service status?

1 A member of the Active Component

2 A Reserve, or member of the National Guard

3 Separated from the military (a veteran, but not retired from the military)

4 Retired military veteran (including medical retirees)

D5.

What is the highest level of education you have completed?

1 Less than 9^th grade

2 9^th grade to 12^th grade, no diploma

3 High school diploma/GED

4 Some technical/vocational school

5 Technical or vocational school graduate

6 Some college, no degree

7 Associate Degree

8 Bachelor’s Degree

9 Master’s Degree

10 Post-Master’s Degree

D6.

As part of our research we need to understand different populations of taxpayers.

Do you have any of the following long-term conditions (lasting 6 months or more)?

Select all that apply

1 Deafness

2 Severe Vision Impairment

3 Severe Hearing Impairment

4 Severe Speech Impairment

5 A condition that substantially limits your physical abilities (such as standing or walking)

6 A condition that substantially limits your learning or remembering

7 Some other condition

8 Do not have a long-term condition

D7.

What is your employment status?

1 Work full-time

2. Work part-time

3. Retired

4. Full-time student

5. Unemployed, looking for work

6. Employed in the home/homemaker (for example, a stay at home parent)

7. Other

D7_1.

Including yourself, how many people are in your household?

1. 1

2. 2

3. 3

4. 4

5. 5

6. 6

7. 7

8. 8

9. 9 or more

[SHOW IF ELIGIBLE=1 (Filed)]

D8.

Did you report having any dependents on your tax return this year?

1 Yes

2 No

[SHOW IF D8 = 1 (Yes)]

D2_2.

How many dependents did you claim on your tax return this year?

[Enter # between 0 and 25]

D9.

Which of the following categories best describes your household income before taxes for 2024?

 

1. Less than $10,000

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

3. $15,000 to less than $20,000

4. $20,000 to less than $25,000

5. $25,000 to less than $35,000

6. $35,000 to less than $50,000

7. $50,000 to less than $75,000

8. $75,000 to less than $100,000

9. $100,000 to less than $150,000

10. $150,000 to less than $200,000

11. $200,000 to less than $1 million

12. $1 million or more

D9a.

From which sources did you receive income in 2024?

Select all that apply

1. Wages, salaries, tips

12. Social security benefits

8. Pensions and annuities

2. Taxable or non-taxable interest

3. Ordinary or qualified dividends

5. Business income

6. Capital gains

7. IRA distributions

9. Rents, royalties, partnerships, S corporations, trusts

11. Unemployment compensation

4. Alimony

10. Farm income

13. Other income (please specify): ____[SMALL TEXTBOX]______

QB1

Do you currently have a checking or savings account?

1. Yes

2. No

[ASK IF QB1 = 1 (Yes)]

QB2

How long has it been since you used your checking or savings account?

1. Less than a month

2. More than 1 month but less than 6 months

3. More than 6 months but less than 1 year

4. A year or more

[ASK IF QB1=2 (No current checking/savings account)]

QB3:

Have you ever had a checking or savings account?

1. Yes

2. No

D10.

Do you live in…

1 An urban area

2 A suburban area

3 A rural area

[DISPLAY5]

Thank you so much for your time and participation.

Please click “Continue” to finish the survey so your responses are recorded.

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