Tax Administration: Tax Compliance of Nonwage Earners
GGD-96-165
Published: Aug 28, 1996. Publicly Released: Sep 30, 1996.
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Highlights
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.
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Delinquent taxesPensionsPersonal income taxesReporting requirementsSelf-employedSocial security taxesTax administration systemsTax nonpaymentTax returnsTaxpayers