Reporting requirements (31 - 40 of 71 items)
Internal Revenue Service: Preparing Substitute for Returns for Individuals
GGD-00-60R: Published: Feb 17, 2000. Publicly Released: Mar 3, 2000.
Pursuant to a congressional request, GAO provided information on the Substitute for Return (SFR) program at the Internal Revenue Service (IRS).GAO noted that: (1) IRS prepares a substitute for return for certain individuals classified as potential nonfilers for whom: (a) it has what it considers to be adequate information about income; and (b) the estimated tax liability is at or above a certain l...
Paperwork Reduction Act: Implementation at IRS
GGD-99-4: Published: Nov 16, 1998. Publicly Released: Nov 16, 1998.
Pursuant to a congressional request, GAO provided information on how the Paperwork Reduction Act (PRA) has been implemented at the Internal Revenue Service (IRS), focusing on: (1) the extent to which IRS' paperwork burden estimates contribute to the governmentwide estimate, and the extent to which those estimates have changed over time; (2) factors that IRS believes affect its estimates; and (3) I...
Tax Expenditures: Information on Employer-Provided Educational Assistance
GGD-97-28: Published: Dec 19, 1996. Publicly Released: Dec 19, 1996.
Pursuant to a congressional request, GAO reported on employer-provided educational assistance between 1992 and 1994 under section 127 of the Internal Revenue Code (IRC), focusing on: (1) the characteristics of employers providing educational assistance, such as the number of providers and their size; (2) employees eligible for and receiving it, such as the number of recipients and their level of s...
Tax Administration: Tax Compliance of Nonwage Earners
GGD-96-165: Published: Aug 28, 1996. Publicly Released: Sep 30, 1996.
Pursuant to a congressional request, GAO reviewed tax administration issues related to the growth of nonwage income, focusing on the: (1) primary sources of such income; (2) impact of nonwage income tax delinquencies on the Internal Revenue Service's (IRS) accounts receivable; and (3) potential options for improving the timely payment of taxes on nonwage income.GAO found that: (1) from 1970 to 199...
GGD-96-116R: Published: Jun 19, 1996. Publicly Released: Jul 19, 1996.
Pursuant to a congressional request, GAO provided information on grassroots lobbying expenses reported by charitable organizations. GAO noted that: (1) the data presented understates total grassroots lobbying expenditures, since charitable organizations do not report their lobbying expenses unless they elect to be subject to a certain tax code provision; (2) churches and church-affiliated groups d...
Tax Administration: IRS Can Improve Information Reporting for Original Issue Discount Bonds
GGD-96-70: Published: Mar 15, 1996. Publicly Released: Mar 15, 1996.
GAO provided information on the Internal Revenue Service's (IRS) efforts to ensure that taxpayers report investment income earned from bonds sold at original issue discount (OID), focusing on the completeness and use of IRS Publication 1212.GAO found that: (1) IRS asserts that OID bond issuers can rely on Publication 1212 to identify all publicly offered OID bonds and compute OID income, but Publi...
Tax Administration: Sole Proprietor Identification Numbers Can Be Improved
GGD-95-160: Published: Sep 18, 1995. Publicly Released: Sep 18, 1995.
Pursuant to a congressional request, GAO reviewed whether the Internal Revenue Service (IRS): (1) accurately cross references the two identification numbers that self-employed individuals report on their tax returns; and (2) needs to take any actions to improve the accuracy of its cross-reference files.GAO found that IRS: (1) uses information from different computer files to identify sole propriet...
Taxpayer Compliance: Reducing the Income Tax Gap
T-GGD-95-176: Published: Jun 6, 1995. Publicly Released: Jun 6, 1995.
GAO discussed the income tax gap. GAO noted that: (1) taxpayers voluntarily pay 83 percent of the taxes they owe and 87 percent after Internal Revenue Service (IRS) audits; (2) although the compliance level is relatively high, tax compliance is not uniform among groups of taxpayers; (3) IRS estimates that wage earners report 97 percent of their wages, self-employed report 36 percent of their incom...
Reducing the Tax Gap: Results of a GAO-Sponsored Symposium
GGD-95-157: Published: Jun 2, 1995. Publicly Released: Jun 2, 1995.
GAO presented the results of its symposium on key taxpayer compliance issues.GAO found that: (1) the federal tax system does not ensure uniform compliance among various groups of taxpayers; (2) major modifications in the current tax system would be required to substantially improve taxpayer compliance with tax laws, such as reducing tax law complexity and extending income tax withholding requireme...
Options Reporting to IRS
GGD-95-145R: Published: May 5, 1995. Publicly Released: May 5, 1995.
Pursuant to a congressional request, GAO provided information on possible options reporting to the Internal Revenue Service (IRS), focusing on: (1) issues to be considered in reporting such information; (2) how such information would be used; and (3) how much revenue could be generated from options reporting. GAO noted that: (1) IRS does not require options reporting because of its complex nature...