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How to fill 1040nr Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. How to fill 1040nr Tax questions. How to fill 1040nr How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to fill 1040nr How To Use This Workbook You can use this workbook by following these five steps. How to fill 1040nr Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. How to fill 1040nr Know the definitions of adjusted basis and fair market value, discussed below. How to fill 1040nr Fill out Schedules 1 through 6. How to fill 1040nr Read the Instructions for Form 4684. How to fill 1040nr Fill out Form 4684 using the information you entered in Schedules 1 through 6. How to fill 1040nr Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. How to fill 1040nr Take what's in each row of. How to fill 1040nr . How to fill 1040nr . How to fill 1040nr And enter it on Form 4684. How to fill 1040nr . How to fill 1040nr . How to fill 1040nr Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. How to fill 1040nr   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. How to fill 1040nr If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. How to fill 1040nr If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. How to fill 1040nr Fair market value. How to fill 1040nr   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. How to fill 1040nr When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. How to fill 1040nr Deduction limits. How to fill 1040nr   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. How to fill 1040nr See the Instructions for Form 4684, Section B. How to fill 1040nr If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. How to fill 1040nr   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. How to fill 1040nr Employee property is property used in performing services as an employee. How to fill 1040nr Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. How to fill 1040nr You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How to fill 1040nr NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. How to fill 1040nr Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to fill 1040nr You can email us at taxforms@irs. How to fill 1040nr gov. How to fill 1040nr Please put “Publications Comment” on the subject line. How to fill 1040nr You can also send us comments from www. How to fill 1040nr irs. How to fill 1040nr gov/formspubs/. How to fill 1040nr Select “Comment on Tax Forms and Publications” under “Information about. How to fill 1040nr ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to fill 1040nr Ordering forms and publications. How to fill 1040nr   Visit www. How to fill 1040nr irs. How to fill 1040nr gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to fill 1040nr Internal Revenue Service 1201 N. How to fill 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to fill 1040nr   If you have a tax question, check the information available on IRS. How to fill 1040nr gov or call 1-800-829-1040. How to fill 1040nr We cannot answer tax questions sent to either of the above addresses. How to fill 1040nr How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How to fill 1040nr By selecting the method that is best for you, you will have quick and easy access to tax help. How to fill 1040nr Free help with your return. How to fill 1040nr   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to fill 1040nr The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to fill 1040nr Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to fill 1040nr To find the nearest VITA or TCE site, visit IRS. How to fill 1040nr gov or call 1-800-906-9887 or 1-800-829-1040. How to fill 1040nr   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to fill 1040nr To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. How to fill 1040nr aarp. How to fill 1040nr org/money/taxaide. How to fill 1040nr   For more information on these programs, go to IRS. How to fill 1040nr gov and enter keyword “VITA” in the upper right-hand corner. How to fill 1040nr Internet. How to fill 1040nr You can access the IRS website at IRS. How to fill 1040nr gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. How to fill 1040nr Go to IRS. How to fill 1040nr gov and click on Where's My Refund. How to fill 1040nr Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to fill 1040nr If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to fill 1040nr Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to fill 1040nr E-file your return. How to fill 1040nr Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to fill 1040nr Download forms, including talking tax forms, instructions, and publications. How to fill 1040nr Order IRS products online. How to fill 1040nr Research your tax questions online. How to fill 1040nr Search publications online by topic or keyword. How to fill 1040nr Use the online Internal Revenue Code, regulations, or other official guidance. How to fill 1040nr View Internal Revenue Bulletins (IRBs) published in the last few years. How to fill 1040nr Figure your withholding allowances using the withholding calculator online at www. How to fill 1040nr irs. How to fill 1040nr gov/individuals. How to fill 1040nr Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. How to fill 1040nr irs. How to fill 1040nr gov/individuals. How to fill 1040nr Sign up to receive local and national tax news by email. How to fill 1040nr Get information on starting and operating a small business. How to fill 1040nr Phone. How to fill 1040nr Many services are available by phone. How to fill 1040nr   Ordering forms, instructions, and publications. How to fill 1040nr Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to fill 1040nr You should receive your order within 10 days. How to fill 1040nr Asking tax questions. How to fill 1040nr Call the IRS with your tax questions at 1-800-829-1040. How to fill 1040nr Solving problems. How to fill 1040nr You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to fill 1040nr An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to fill 1040nr Call your local Taxpayer Assistance Center for an appointment. How to fill 1040nr To find the number, go to www. How to fill 1040nr irs. How to fill 1040nr gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to fill 1040nr TTY/TDD equipment. How to fill 1040nr If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to fill 1040nr TeleTax topics. How to fill 1040nr Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to fill 1040nr Refund information. How to fill 1040nr You can check the status of your refund on the new IRS phone app. How to fill 1040nr Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. How to fill 1040nr IRS2Go is a new way to provide you with information and tools. How to fill 1040nr To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). How to fill 1040nr Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to fill 1040nr If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to fill 1040nr Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to fill 1040nr If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. How to fill 1040nr Other refund information. How to fill 1040nr To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. How to fill 1040nr Evaluating the quality of our telephone services. How to fill 1040nr To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to fill 1040nr One method is for a second IRS representative to listen in on or record random telephone calls. How to fill 1040nr Another is to ask some callers to complete a short survey at the end of the call. How to fill 1040nr Walk-in. How to fill 1040nr Many products and services are available on a walk-in basis. How to fill 1040nr   Products. How to fill 1040nr You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to fill 1040nr Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. How to fill 1040nr Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to fill 1040nr Services. How to fill 1040nr You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to fill 1040nr An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to fill 1040nr If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How to fill 1040nr No appointment is necessary—just walk in. How to fill 1040nr If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to fill 1040nr A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to fill 1040nr If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How to fill 1040nr All other issues will be handled without an appointment. How to fill 1040nr To find the number of your local office, go to  www. How to fill 1040nr irs. How to fill 1040nr gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to fill 1040nr Mail. How to fill 1040nr You can send your order for forms, instructions, and publications to the address below. How to fill 1040nr You should receive a response within 10 days after your request is received. How to fill 1040nr  Internal Revenue Service 1201 N. How to fill 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. How to fill 1040nr   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to fill 1040nr Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. How to fill 1040nr We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. How to fill 1040nr Remember, the worst thing you can do is nothing at all. How to fill 1040nr   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. How to fill 1040nr You face (or your business is facing) an immediate threat of adverse action. How to fill 1040nr You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. How to fill 1040nr   If you qualify for our help, we’ll do everything we can to get your problem resolved. How to fill 1040nr You will be assigned to one advocate who will be with you at every turn. How to fill 1040nr We have offices in every state, the District of Columbia, and Puerto Rico. How to fill 1040nr Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. How to fill 1040nr And our services are always free. How to fill 1040nr   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. How to fill 1040nr Our tax toolkit at www. How to fill 1040nr TaxpayerAdvocate. How to fill 1040nr irs. How to fill 1040nr gov can help you understand these rights. How to fill 1040nr   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. How to fill 1040nr irs. How to fill 1040nr gov/advocate. How to fill 1040nr You can also call our toll-free number at 1-877-777-4778. How to fill 1040nr   TAS also handles large-scale or systemic problems that affect many taxpayers. How to fill 1040nr If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to fill 1040nr irs. How to fill 1040nr gov/advocate. How to fill 1040nr Low Income Taxpayer Clinics (LITCs). How to fill 1040nr   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. How to fill 1040nr Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. How to fill 1040nr These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. How to fill 1040nr Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. How to fill 1040nr For more information and to find a clinic near you, see the LITC page at www. How to fill 1040nr irs. How to fill 1040nr gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. How to fill 1040nr This publication is also available by calling 1-800-829-3676 or at your local IRS office. How to fill 1040nr Free tax services. How to fill 1040nr   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. How to fill 1040nr Learn about free tax information from the IRS, including publications, services, and education and assistance programs. How to fill 1040nr The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. How to fill 1040nr The majority of the information and services listed in this publication are available to you free of charge. How to fill 1040nr If there is a fee associated with a resource or service, it is listed in the publication. How to fill 1040nr   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to fill 1040nr DVD for tax products. How to fill 1040nr You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How to fill 1040nr Prior-year forms, instructions, and publications. How to fill 1040nr Tax Map: an electronic research tool and finding aid. How to fill 1040nr Tax law frequently asked questions. How to fill 1040nr Tax Topics from the IRS telephone response system. How to fill 1040nr Internal Revenue Code—Title 26 of the U. How to fill 1040nr S. How to fill 1040nr Code. How to fill 1040nr Links to other Internet based Tax Research Materials. How to fill 1040nr Fill-in, print, and save features for most tax forms. How to fill 1040nr Internal Revenue Bulletins. How to fill 1040nr Toll-free and email technical support. How to fill 1040nr Two releases during the year. How to fill 1040nr  – The first release will ship the beginning of January 2012. How to fill 1040nr  – The final release will ship the beginning of March 2012. How to fill 1040nr Purchase the DVD from National Technical Information Service (NTIS) at www. How to fill 1040nr irs. How to fill 1040nr gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 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SOI Tax Stats - SOI Working Papers

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Statistics of Income Working Papers

The Statistics of Income (SOI) working papers present new and exciting research on the U.S. Federal tax system and the methods used to produce tax statistics. Papers are presented at professional conferences, such as the Joint Statistical Meeting of the American Statistical Association and the National Tax Association’s annual conference on taxation, and are often published in professional journals. Below you will find a selection of papers organized by presentation year.

Papers in this series generally do not undergo the extensive review and editorial process accorded official SOI publications. Instead, these working papers are intended to make results of research available to others and to encourage discussion on a variety of topics. As a result, papers may be occasionally revised or updated.

Jump to a year:

1997  1998  1999  2000  2001  2002  2003  2004  2005  2006  2007  2008  2009  2011  2013  2014


2014

Older Taxpayers’ Response to Taxation of Social Security Benefits
Leonard Burman, Syracuse University and the Tax Policy Center, Norma B. Coe, University of Washington and the National Bureau of Economic Research, Kevin Pierce, Internal Revenue Service, Liu Tian, Syracuse University

Over the Top: How Tax Returns Show that the Very Rich Are Different from You and Me
Jenny Bourne and Lisa Rosenmerkel

The Economic Impact of Tax Expenditures: Evidence from Spatial Variation Across the U.S.
Associated Tables (.xls format)
Raj Chetty and Nathaniel Hendren, Harvard University and the National Bureau of Economic Research, and, Patrick Kline and Emmanuel Saez, University of California, Berkeley and the National Bureau of Economic Research

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2013

The Home Mortgage Interest Deduction and Migratory Insurance Over the Great Recession
Danny Yagan, University of California, Berkeley

Do Financial Frictions Amplify Fiscal Policy? Evidence from Business Investment Stimulus
Eric Zwick and James Mahon, Harvard University

A New Look at the Income-Wealth Connection for America’s Wealthiest Decedents
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

A Comparison of Wealth Estimates For America’s Wealthiest Decedents Using Tax Data and Data From The Forbes 400
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut
Danny Yagan, University of California, Berkeley

Do Tax Credits for Parents Affect Child College Enrollment?
Nathaniel G. Hilger, Brown University

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2011

New Evidence on the Long-Term Impacts of Tax Credits
Raj Chetty and JohnFriedman, Harvard University and the National Bureau of Economic Research, and Jonah Rockoff, Columbia University and the National Bureau of Economic Research

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2009

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Henry, Kimberly; Testa, Valerie; Valliant, Richard

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Raub, Brian; Belmonte, Cynthia; Arnsberger, Paul; Ludlum, Melissa

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Kimberly Henry and Valerie Testa, Internal Revenue Service and Richard Valliant, University of Michigan

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Brian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum, Internal Revenue Service

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2008

Dissemination Of Statistical Products: The IRS’s Journey
Gangi, Martha Eller

Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005
Bryant, Victoria

Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007
Liu, Yan; Scali, Jana; Strudler, Michael; Wilson, Janette

90 Years of SOI: A Collection of Historical Articles
Multiple Authors

Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return Sample
Henry, Kimberly

Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

Old Tabulations, Old Files, and a Brief History of Individual Tax Return Sampling
Weber, Michael; Paris, David; Sailer, Peter

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2007

Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File
Vartivarian, Sonya; Czajka, John; Weber, Michael

Measuring the Quality of Service to Taxpayers in Volunteer Sites
Cecco, Kevin; Walsh, Ronald; Hooker, Rachael

SOI Develops Better Survey Questions Through Pretesting
Milleville, Diane; Wells, Tara

Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax Records
Henry, Kimberly; Lahiri, Partha; Fisher, Robin

An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators
Henry, Kimberly; Strudler, Michael; Chen, William

Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion
Liu, Yan; Kott, Phillip

Improving the Quality of U.S. Tax Statistics: Recent Innovations in Editing and Imputation Techniques at the Statistics of Income Division of the U.S. Internal Revenue Service
Scott M. Hollenbeck, Melissa Ludlum, and Barry W. Johnson, Internal Revenue Service

Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities
Diamond, John; Rector, Ralph; Weber, Michael

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2006

Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003
Sailer, Peter; Pierce, Kevin; Lomize, Evgenia

Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004
Strudler, Michael; Hentz, Lori; Petska, Tom; Petska, Ryan

Performance Measurement within the Statistics of Income Division
Cecco, Kevin

Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer Service
Schwartz, Ruth; Kilss, Beth

Tying Website Performance to Mission Achievement in the Federal Government
Milleville, Diane

The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data
Weber, Michael

Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs
Day, Charles

Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses
Gangi, Martha Eller; Henry, Kimberly; Raub, Brian

Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples
Matthew L. Scoffic

An Analysis of the Free File Program
Chu, Michelle; Kovalick, Melissa

Comparing Strategies To Estimate a Measure of Heteroscedasticity
Henry, Kimberly; Valliant, Richard

Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals
Johnson, Barry; Schreiber, Lisa

Monitoring Statistics of Income (SOI) Samples
Koshansky, Joseph

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2005

Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents
Sailer, Peter; Bryant, Victoria Holden, Sarah

The 1999 Individual Income Tax Return Edited Panel
Weber, Michael; Bryant, Victoria

A Cluster Analysis Approach To Describing Tax Data
Raub, Brian; Chen, William

Origins of the Estate and Personal Wealth Sample Design
McMahon, Paul

Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns?
Davitian, Lucy

Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current Trends
Gross, Emily

A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure Survey
Henry, Eric; Day, Charles

Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study
Scali, Jana; Testa, Valerie; Kahr, Maureen; Strudler, Michael

The Impact of the Followup Process on the 2002 Foreign Tax Credit Study Data
Singmaster, Rob; Redmiles, Lissa

Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003
Boynton, Charles; DeFilippes, Portia; Legel, Ellen

An Essay on the Effects of Taxation on the Corporate Financial Policy
Contos, George

An Analysis of Business Organizational Structure and Activity from Tax Data
Petska, Tom; Parisi, Michael; Luttrell, Kelly; Davitian, Lucy; Scoffic, Matt

Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?
Bloomquist, Kim; An, Zhiyong

Current Research in the Nonprofit Sector
Arnsberger, Paul; Ludlum, Melissa; Riley, Margaret

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2004

Use of Individual Retirement Arrangements to Save for Retirement—Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001
Sailer, Peter; Holden, Sarah

Further Analysis of the Distribution of Income and Taxes, 1979–2003
Strudler, Michael; Petska, Tom; Petska, Ryan

The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return Panel
Weber, Michael

Assessing Industry Codes on the IRS Business Master File
McMahon, Paul

Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue Service
Cecco, Kevin

The Evolution of IRS Telephone Quality Measures
Rosage, Laura

Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation
Chen, William

Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data
Henry, Kimberly; Ahmed, Yahia; Legel, Ellen

The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples
Johnson, Barry; Jacobson,Darien B.

Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple Databases
Ludlum, Melissa

Recent Research on Small Business Compliance Burden
Guyton, John; Kindlon, Audrey; Zhou, Jian

The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information
Johnson, Barry; Wahl, Jenny

Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach
Alm, James; Deskins, John; McKee, Michael

Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit Effects
Alm, James; Jackson, Betty; McKee, Michael

Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer Audits
Bloomquist, Kim

Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience
Greenia, Nicholas

Consider the Source: Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

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2003

The Effects of Tax Reform on the Structure of U.S. Business
Legel, Ellen; Bennett, Kelly; Parisi, Michael

Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns
Sailer, Peter; Gurka, Kurt; Holden, Sarah

An Analysis of the Distribution of Individual Income and Taxes, 1979–2001
Strudler, Michael; Petska, Tom; Petska, Ryan

IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.gov
Dixon, Diane

Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the Customer
Kilss, Beth; Jordan, David

Recent Efforts to Maximize Benefits from the Statistics of Income Advisory Panel
Petska, Tom; Kilss, Beth

Regulatory Exemptions and Item Nonresponse
McMahon, Paul

Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random Samples
Wong, William; Ho, Chih-Chin

Estimating the Compliance Cost of the U.S. Individual Income Tax
Toder, Eric J.; Guyton, John; O'Hare, John; Stavrianos, Michael

Tax Evasion, Income Inequality and Opportunity Costs of Compliance
Bloomquist, Kim

IRS's Comprehensive Approach to Compliance Measurement
Brown, Robert; Mazur, Mark

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2002

Salaries and Wages and Deferred Income, 1989–1999
Sailer, Peter; Yau, Ellen; Gurka, Kurt; Weber, Michael

Proxies in Administrative Records Surveys
McMahon, Paul

Assessing Disclosure Protection for a SOI Public Use File
Winglee, Marianne; Valliant, Richard; Clark, Jay; Lim, Yunhee; Weber, Michael; Strudler, Michael

Electronic Dissemination of Internal Revenue Service Locality Data
Gross, Emily; Kilss, Beth

Analysis of the 1998 Gift Tax Panel Study
Eller, Martha Britton; Rib, Tamara

Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random Samples
Wong, William; Ho, Chih-Chin

Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records
Johnson, Barry: McMahon, Paul

Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data
Erard, Brian; Ho, Chih-Chin

Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6
Chen, William

Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns
Sailer, Peter; Weber, Michael; Gurka, Kurt

New Estimates of the Distribution of Individual Income and Taxes
Strudler, Michael; Petska, Tom; Petska, Ryan

How the Quality of Responses the IRS Provides to Taxpayer Inquiries is Measured
Cecco, Kevin; Hoopengardner, Rachael

The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results
Plumley, Alan

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2001

Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder
Belvedere, Melissa; Mikow, Jacob; Whitten, Melissa

The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame
Eller, Martha Britton; Rib, Tamara

Sample Design Revisions in the Wake of NAICS and Regulatory Changes
McMahon, Paul

Statistical Information from Administrative Records in the Federal Tax System
Petska, Tom

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2000

Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South Africa
Petska, Tom

Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior
Mikow, Jacob; Berkowitz, Darien

Statistical Consulting Within the Internal Revenue Service
Cecco, Kevin; Walsh, Ronald

Attrition in a Panel of Individual Income Tax Returns, 1992–1997
Sailer, Peter; Weber, Michael; Wong, William

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1999

The Distribution of Individual Income and Taxes: A New Look at an Old Issue
Petska, Tom; Strudler, Mike

Personal Wealth, 1995
Johnson, Barry

Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income
Petska, Tom; Strudler, Mike; Petska, Ryan

Customer Service Satisfaction Survey: Cognitive and Prototype Test
Cecco, Kevin; Young, Anthony

On Computing Gaussian Curvature of Some Well Known Distributions
Chen, William

The Feasiblity of State Corporate Data
Francis, Brian

Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates
Eller, Martha Britton; Johnson, Barry

Occupation and Industry Data from Tax Year 1993 Individual Tax Returns
Sailer, Peter; Nuriddin, Terry

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1998

Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes
Petska, Tom; Strudler, Mike

Updating Techniques for Estimating Wealth from Federal Estate Tax Returns
Johnson, Barry

The IRS Population Count: An Update
Sailer, Peter; Weber, Michael

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1997

Taxes and Business Organizational Choice: Deja Vu All Over Again?
Petska, Tom

Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic Analysis
Petska, Tom

Federal Taxation of Inheritance and Wealth Transfers
Johnson, Barry; Eller, Martha Britton

Household and Individual Income Data from Tax Returns
Sailer, Peter; Weber, Michael

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