Federal housing law
Publication 5296 — Comprehensive Taxpayer Attitude Survey (CTAS) Executive Report
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5296.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
RESEARCH, APPLIED ANALYTICS & STATISTICS (RAAS) STATISTICS OF INCOME (SOI), STATISTICAL…¶
Comprehensive Taxpayer Attitude Survey (CTAS) 2024¶
Executive Report December 5, 2024¶
Publication 5296 (Rev. 12-2024) Catalog Number 71353Y Department of the Treasury Internal Revenue Service www.irs.gov
Table of Contents
| Table of Contents | Slide Numbers |
|---|---|
| Background…....................................................................... | ......................................................................................... 3 |
| Summary Findings and Recommendations………………… | ……..…………………………………………………….…...... 9 |
| Taxpayers’ Attitudes About Trust and Fairness…………..… | ………...………………………………….…………………… 14 |
| **Taxpayers’ Satisfaction with the IRS **………..……...………… | ……………………………………………………………….. 23 |
| Taxpayers’ Motivation and Capability to Comply…………… Taxpayers’ Motivation and Capability to Comply |
……………………………………………………………….... 29 |
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 2
Background¶
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 3
Study Objectives¶
The objectives of the CTAS research study are to:
• Optimize data collection to achieve two sampling objectives: nationally…¶
• Measure taxpayers’ likelihood to comply with tax law and assess how motivation and…¶
• Capture the shifts over time in taxpayer attitudes that are of strategic importance…¶
the IRS and satisfaction with IRS interactions.
• Provide actionable insights into Americans’ attitudes around tax compliance and…¶
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 4
Methodology – Sampling Approach¶
Pacific Consulting Group (PCG) fielded the 2024 Comprehensive Taxpayer Attitude Survey (CTAS) from June 17, 2024 – August 6, 2024. The final sample includes 1,496 completed surveys.
• PCG offered multiple options of data collection methodology including online,…¶
phone interviews to ensure a representative sample of U.S. adults, aged 18 or over.
• PCG subcontracted with Verasight to provide a probability-based, random sample.…¶
recruitment methodology, which prioritizes representativeness and specializes in engaging hard-to-reach audiences. The three methods of recruitment were:
• Address-based sampling (ABS), in which Verasight mailed recruitment materials to a…¶
the United States Postal Service (USPS) database. These materials included a link to an online survey as well as a phone number where the individual could take the survey via IVR (Interactive Voice Response) or with a live interviewer.
• Dynamic Online Targeting, in which Verasight recruited hard-to-reach survey…¶
taken Verasight surveys. A maximum of 20% of sample was recruited from the Verasight Community.
• Based on the overall sample size, the margin of error for this study is +/- 3.1% at…¶
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 5
Methodology – Accessibility, Weighting and Other Considerations¶
• Fair access was given significant attention throughout the process. Respondents were…¶
online, via IVR (Interactive Voice Response), or with a live interviewer (though in practice, fewer than 1% of respondents opted to take the survey via telephone). Additionally, respondents were given the option to complete the survey in English or Spanish.
• The data were weighted to U.S. Census target estimates by age, race and ethnicity,…¶
• Oversamples of Spanish-speaking taxpayers with limited English proficiency, those…¶
first language, rural and low-income taxpayers, veterans and state-side military, and taxpayers who are currently homeless were recruited and included in the sample and weighted down to their proper size.
• Responses categorized as "don't know," "not applicable," and "no response" have been…¶
Previously reported historical results were recalculated in the 2024 report to omit these responses.
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 6
Methodology- Final Sample Composition¶
| Group | Completed | Target | % Achieved |
|---|---|---|---|
| Gen pop | 1113 | 1100 | 100% |
| Spanish LEP |
120 | 120 | 100% |
| Rural and Low Income |
91 | 91 | 100% |
| Veterans | 79 | 79 | 100% |
| Asian-language speakers |
26 | 70 | 37% |
| Asian (exclusive of Asian-language speakers) |
44 | N/A | N/A |
| Unhoused | 30 | 30 | 100% |
| Stateside military | 6 | 6 | 100% |
| Total Sample | 1496* |
Note: Oversample quotas may overlap. For example a respondent may be both a veteran and unhoused.
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 7
The study measures two key aspects of compliance: perceptions of one’s motivation to…¶
Motivation¶
Attitudes & Experiences¶
Everything considered,
and complete return?
based on your recent experiences, how motivated
Compliance¶
are you to file an accurate
Various questions including the influence of
factors like personal integrity and experiences
On a scale of 0-10, how
and complete- where 10
Capability¶
likely do you think it will be that your next Federal tax return will be accurate
such as time spent on taxes, amount of taxes
Everything considered, based
is completely likely, 0 is completely unlikely and 5
owed…
on your recent experiences,
is neither likely nor
how capable do you feel of
unlikely.
filing an accurate and
complete return?
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 8
Summary Findings and Recommendations¶
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 9
Around two-in-three trust the IRS to help them understand their tax obligations; trust…¶
• A majority of Americans trust the IRS to help taxpayers understand their tax…¶
decrease from 2022 (68%). Trust in the IRS to fairly enforce tax laws as enacted by Congress also declined to 68% from 74% in 2022.
• Subsets of taxpayers– including Spanish Limited English Proficiency (LEP), those who…¶
the least education, and younger age groups– rely on the IRS more than others. All of these groups are especially likely to say they trust the IRS to help them understand their tax obligations.
• Tax compliance is affected by trust in the IRS, with more trusting taxpayers being…¶
• Satisfaction levels also significantly dipped in 2024; while 79% of taxpayers said…¶
with their personal interactions with the IRS in 2022, 75% say the same now. This includes 35% who were very satisfied. Only 10% say they are not satisfied at all, representing a significant increase from 2022 (6%).
• These high levels of satisfaction with IRS interactions are, consistent with previous…¶
educated and highest income taxpayers.
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 10
Tax compliance is highly dependent on both motivation to comply and capability to comply¶
• Burdensome tax law is cited as a top barrier to compliance. 78% of taxpayers agree…¶
law and return process the less likely people will be to pay their fair share. Satisfactory help from the IRS to get a tax law question answered motivated taxpayers toward compliance as well as made them feel more capable (48% cited this as making them much more motivated and capable).
• In general, 54% of taxpayers are very motivated and 53% are very capable of full tax…¶
states they are completely likely to file an accurate and timely tax return in the coming year, with older groups even more likely than younger groups.
• Taxpayers’ motivation to comply is strongly associated with their likelihood to…¶
perceived capability to comply and likelihood to comply. The higher the perceived motivation and capability, the higher the likelihood of compliance.
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 11
Recommendations: Actions to Improve Taxpayer Compliance¶
To improve taxpayer compliance:
Continue to monitor trends in motivation and capability through representative quantitative surveys, particularly
factors that are highly influential in compliance such as:
Satisfaction with IRS interactions
Ease and time burden of tax return process
Invest in supportive communication for taxpayers. In addition to the help of tax professionals and tax software,
taxpayers require a robust support system from the IRS for tax-related inquiries in order to feel motivated and capable of compliance. Ensure that responses are timely and informative to build up confidence in the IRS support system.
Reduce time spent on tax preparation by expanding online offerings by adding the ability to upload documents
and track cases
Provide a detailed explanation of how the total amount of taxes owed was calculated. This increased
transparency can reduce questions from taxpayers, and support trust in the IRS
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 12
Recommendations: Actions to Improve Taxpayers’ Trust and Experience with the IRS¶
To increase taxpayers’ trust and perception of the IRS:
Highlight stories and testimonials from satisfied taxpayers. The satisfaction taxpayers feel through their personal
interactions with the IRS is a major asset, with three-in-four expressing some level of satisfaction. Publicizing testimonials from taxpayers who were helped and highlighting their prioritization of honesty and personal integrity can reinforce existing personal motivations of taxpayers.
To improve taxpayers’ experience:
Address deficits in taxpayer knowledge about tax laws through user-friendly online tools, such as interactive tax
calculators, quizzes, and decision trees that guide taxpayers through various scenarios. This allows individuals to learn about tax laws relevant to their situations in an engaging way.
Focus on bridging the gap in satisfaction with IRS services for older and higher-income taxpayers. These groups are
likely to have more complex tax obligations and may require more personalized service from the IRS. Consider expanding specialized support services by providing a dedicated support line for these taxpayers staffed with agents who are familiar with their complex needs. Work to improve awareness of existing programs for the elderly, such as Tax Counseling for the Elderly.
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 13
Taxpayers’ Attitudes About Trust and Fairness¶
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 14
More than eight-in-ten taxpayers say it is not at all acceptable to cheat on one’s…¶
% It Is Not At All Acceptable to Cheat on Taxes by Race/ Ethnicity
Q4: How much, if any, do you think is an acceptable amount to cheat on your income taxes? Would you say…? Margin of error is +/- 3.1% at the 95% confidence level. Where relevant lighter green fill indicates a significantly higher score at a 95% confidence level versus other scores in the row, with a letter indicating which column or columns (e.g., “A”,”B”, etc.) the score is significantly higher than. Each column's sample size affects statistical significance. n=1334 blended online and phone respondents in 2024
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 15
English speaking taxpayers are more likely than primary Spanish speakers to believe it…¶
% It Is Not At All is Acceptable to Cheat on Taxes by Primary Language
Spoken at Home
Q4: How much, if any, do you think is an acceptable amount to cheat on your income taxes? Would you say…? Margin of error is +/- 3.1% at the 95% confidence level. Where relevant lighter green fill indicates a significantly higher score at a 95% confidence level versus other scores in the row, with a letter indicating which column or columns (e.g., “A”,”B”, etc.) the score is significantly higher than. Each column's sample size affects statistical significance. n=1334 blended online and phone respondents in 2024
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 16
These attitudes about cheating on taxes remain consistent with 2022- 2023¶
Trend in % Indicating it is ‘Not At All Acceptable to Cheat on Your Income Taxes’
Blended Online/Phone
100%
90%
80%
70%
60%
Margin of error is +/- 3.1% at the 95% confidence level. Arrow indicates a statistical difference between 2022 and 2024 at a 95% confidence level. Previously reported historical results were recalculated in 2024 to exclude "don't know," "not applicable," and "no response." n=1334 blended online and phone respondents in 2024. Fielding of 2022 survey extended into 2023. No separate survey was fielded in 2023.
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 17
Trust in the IRS fairly enforcing its tax laws declined since 2022-2023¶
Trend in % Agreeing ‘I Trust the IRS to Fairly Enforce the Tax Laws as Enacted
by Congress’
Blended Online/Phone
80%
70%
60%
50%
Q5: Please indicate how much you agree with each of the following statements Select one response per statement. (Completely agree, mostly agree, mostly disagree, or completely disagree) Margin of error is +/- 3.1% at the 95% confidence level. Percentage ‘completely agree’ plus ‘mostly agree’ is shown. Arrow indicates a statistical difference between 2022 and 2024 at a 95% confidence level. Previously reported historical results were recalculated in 2024 to exclude "don't know," "not applicable," and "no response." n=1367 blended online and phone respondents in 2024. Fielding of 2022 survey extended into 2023. No separate survey was fielded in 2023.
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 18
Trust in the IRS helping taxpayers understand their tax obligations has dipped to the…¶
Trend in % Agreeing ‘I Trust the IRS to Help Me Understand My Tax Obligations’
Blended Online/Phone
80%
70%
60%
50%
40%
Q5: Please indicate how much you agree with each of the following statements Select one response per statement. (Completely agree, mostly agree, mostly disagree, or completely disagree) Margin of error is +/- 3.1% at the 95% confidence level. Percentage ‘completely agree’ plus ‘mostly agree’ is shown. Arrow indicates a statistical difference between 2022 and 2024 at a 95% confidence level. Previously reported historical results were recalculated in 2024 to exclude "don't know," "not applicable," and "no response." n=1382 blended online and phone respondents in 2024. Fielding of 2022 survey extended into 2023. No separate survey was fielded in 2023.
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 19
The majority of taxpayers agree that burdensome tax law and tax return processes may…¶
Attitudes about Cheating and Payment of Fair Share of Taxes
Completely Disagree Mostly Disagree Mostly Agree Completely Agree
The more burdensome the tax law and tax return process the less likely people will be to pay their fair
share
Taxpayers are given a fair chance to fix mistakes
without being immediately penalized
I trust the IRS to help me understand my tax obligations
In this country, people who cheat on their taxes are held
accountable
Q5. Please indicate how much you agree with each of the following statements Select one response per statement. Margin of error is +/- 3.1% at the 95% confidence level n=1226-1382 blended online and phone respondents in 2024.
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 20
Most taxpayers believe that they are obligated to pay taxes regardless of their trust…¶
Attitudes about Cheating and Payment of Fair Share of Taxes
Completely Disagree Mostly Disagree Mostly Agree Completely Agree
If people are treated fairly by the tax system, then they
will act fairly and honestly in return
I trust the IRS to fairly enforce the tax laws as enacted
by Congress
If I no longer trust the government will spend taxpayer
dollars wisely, it is fair to avoid paying some taxes
Q5. Please indicate how much you agree with each of the following statements Select one response per statement. Margin of error is +/- 3.1% at the 95% confidence level. n=1226-1382 blended online and phone respondents in 2024
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 21
…yet analysis shows a positive relationship between trust in the IRS and likelihood to…¶
Average Likelihood to Comply with Tax Law Rating by Trust in the IRS
Metrics
Q35: On a scale of 0 – 10, how likely do you think it will be that your next Federal tax return will be accurate and complete – where 10 is completely likely, 0 is completely unlikely, and 5 is neither likely nor unlikely. Margin of error is +/- 3.1% at the 95% confidence level. Where relevant lighter green fill indicates a significantly higher score at a 95% confidence level versus other scores in the row, with a letter indicating which column or columns (e.g., “A”,”B”, etc.) the score is significantly higher than. Each column's sample size affects statistical significance. n=1495 blended online and phone respondents in 2024
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 22
Taxpayers’ Satisfaction with the IRS¶
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 23
A majority of taxpayers are satisfied with their personal interactions with the IRS,…¶
Satisfaction with Personal Interactions with the IRS
40%
Very satisfied Somewhat satisfied Not very satisfied Not at all satisfied
Q36: Most people have had some type of interaction with the IRS, whether it’s just filing your tax return or actually speaking with an IRS representative. How satisfied would you say you have been with your personal interaction with the IRS? Would you say very satisfied, somewhat satisfied, not very satisfied, or not at all satisfied? Margin of error is +/- 3.1% at the 95% confidence level. n=1132 blended online and phone respondents in 2024
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 24
Satisfaction with personal IRS interactions has varied between 75% and 83% for the past…¶
Trend in % Very/ Somewhat Satisfied with Personal Interactions with the IRS
Blended Online/Phone
90%
80%
70%
60%
50%
Q36: How satisfied would you say you have been with your personal interaction with the IRS? Would you say very satisfied, somewhat satisfied, not very satisfied, or not at all satisfied? Percentage of ‘very satisfied’ plus ‘somewhat satisfied’ is shown. Margin of error is +/- 3.1% at the 95% confidence level. Arrow indicates a statistical difference between 2022 and 2024 at a 95% confidence level. Previously reported historical results were recalculated in 2024 to exclude "don't know," "not applicable," and "no response." n=1132 blended online and phone respondents in 2024. Fielding of 2022 survey extended into 2023. No separate survey was fielded in 2023.
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 25
Most taxpayers reported acceptable satisfaction with their interactions with the IRS…¶
% Agree with Tax Experience Statements
93%
I find it easy to stay up to
My experience being assisted by the IRS while
preparing my return was
satisfactory
date on tax laws and tax return procedures that I need
The tax preparation software
I used was easy to use
After receiving a letter from the IRS, I was satisfied with
the way they helped me resolve the issue with my
When I needed to resolve a
tax return that had issues
with the IRS, the process
to know
return
was satisfactory
Q26: Which of the following statements would you agree with? Select all that apply. Margin of error is +/- 3.1% at the 95% confidence level. n=109- 682 blended online and phone respondents in 2024 (base varies by attribute)
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 26
Those with lower levels of educational attainment are more likely to say they were very…¶
% Very Satisfied with Their Interactions with the IRS by Education
Q36: Most people have had some type of interaction with the IRS, whether it’s just filing your tax return or actually speaking with an IRS representative. How satisfied would you say you have been with your personal interaction with the IRS? Would you say very satisfied, somewhat satisfied, not very satisfied, or not at all satisfied? Where relevant lighter green fill indicates a significantly higher score at a 95% confidence level versus other scores in the row, with a letter indicating which column or columns (e.g., “A”,”B”, etc.) the score is significantly higher than. Each column's sample size affects statistical significance. n=1132 blended online and phone respondents in 2024
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 27
Taxpayers at the highest income level are most likely to be dissatisfied with their…¶
Satisfaction with Personal Interactions with the IRS
150+K (E)
100-149.9K (D)
60-99.9K (C)
30-60K (B)
<30K (A)
Q36: Most people have had some type of interaction with the IRS, whether it’s just filing your tax return or actually speaking with an IRS representative. How satisfied would you say you have been with your personal interaction with the IRS? Would you say very satisfied, somewhat satisfied, not very satisfied, or not at all satisfied? Margin of error is +/- 3.1% at the 95% confidence level. n=1132 blended online and phone respondents in 2024
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 28
Taxpayers’ Motivation and Capability to Comply¶
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 29
Taxpayers believe that more education is needed to ensure taxes are paid correctly¶
Efficacy to Ensure Taxpayers Pay Their Taxes Honestly and Follow Tax Laws
Not at all effective Not very effective Somewhat effective Very Effective
Provide more education on how to do your taxes
Follow through on enforcement actions, such as penalties
and liens Communicate that there are consequences to not honestly
paying your taxes Focus on corporations because many have too many
loopholes Focus on the wealthy individuals because they have a
higher level of taxes to pay
Increase the number of audits
Focus on small businesses because many are known to
avoid taxes
Q6: Thinking about the American population as a whole, how effective do you think each of the following approaches is for ensuring taxpayers pay their taxes honestly and obey and follow all tax laws? Margin of error is +/- 3.1% at the 95% confidence level. n=1229-1411 blended online and phone respondents in 2024
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 30
Personal integrity is highly influential in paying taxes honestly, followed by…¶
Your personal integrity
The potential to receive a refund
Avoiding paying interest/penalties
Having the funds to pay taxes to pay taxes when they are due
Ease of the forms and schedules required in your tax return
Having professional help
Third parties reporting your income
Fear of an audit
Support for the country's national interest
Desire to help the government take care of citizens
| ng and Paying Taxes Honestly ot at all an influence Very little influence Somewhat of an influence A great deal of influence | |
|---|---|
| 5% 8% 23% 64% |
5% 8% 23% 64% |
| 7% 14% |
25% 54% |
| 10% 11% |
27% 52% |
| 10% 12% |
29% 49% |
| 9% 16% |
30% 45% |
| 13% 16% |
26% 45% |
| 12% 18% |
32% 38% |
| 16% 22% |
32% 30% |
| 16% 24% |
33% 26% |
| 17% 24% |
32% 26% |
Q7: How much influence does each of the following factors have on whether you report and pay your taxes honestly and in conformance with tax laws? Would you say it has a great deal of influence, somewhat of an influence, very little influence, or is not at all an influence? Margin of error is +/- 3.1% at the 95% confidence level. n=1342-1417 blended online and phone respondents in 2024 (base varies by attribute)
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 31
Taxpayers’ fear of an audit is less influential on tax compliance than last survey in…¶
Trend in % Taxpayers Who Reported the Factor Has A Great Deal of Influence
on Tax Compliance
100%
90%
80%
70%
60%
50%
40%
30%
20%
Q7: How much influence does each of the following factors have on whether you report and pay your taxes honestly and in conformance with tax laws? Would you say it has a great deal of influence, somewhat of an influence, very little influence, or is not at all an influence? Margin of error is +/- 3.1% at the 95% confidence level. Arrow indicates a statistical difference between 2022 and 2024 at a 95% confidence level. Previously reported historical results were recalculated in 2024 to exclude "don't know," "not applicable," and "no response." n=1342-1417 blended online and phone respondents in 2024. Fielding of 2022 survey extended into 2023. No separate survey was fielded in 2023.
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 32
Almost half of taxpayers report that using a tax professional does not affect their…¶
Effect of Using a Tax Professional on Motivation and Capability to File an Accurate and
I am much more
before
I am somewhat less
than before
than before
capable than before
I am somewhat less capable than before
than before
. Suitcase icon. Tax Professional
Motivation
Capability
q17 Overall, how did the experience of using a tax professional affect how motivated you feel to file an accurate and timely tax return in the future? q18 And again, overall, how did the experience of using a tax professional affect how capable you feel of filing an accurate and timely tax return in the future? Margin of error is +/- 3.1% at the 95% confidence level. Data labels for percentages <5% not displayed. Q17: n=781 blended online and phone respondents in 2024 Q18: n=778 blended online and phone respondents in 2024
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 33
Satisfactory resolution of issues with tax returns is a key factor affecting both…¶
Factors Affecting Motivation and Capability to File an Accurate and Timely Tax Return
Factor makes me much more capable Factor makes me much more motivated
I am satisfied with the process of resolving the issue with my return
The help I received from the IRS to get a tax law answered was
satisfactory
66%
The time I spent on my taxes was low and reasonable; I did not
need to expend a high level of effort on my tax return
My tax professional did a good job with my tax return
That the amount of taxes I paid was the minimal amount legally
owed- that is I did not overpay on my taxes
. Suitcase icon. Tax Professional
Q13. You said you agreed with the following statements. For each statement you agreed with, please indicate how motivated each made you feel to file an accurate and timely tax return in the future. Q14. Looking at the same list of those statements you said you agreed with, please indicate how capable each made you feel of being able to file an accurate and timely tax return in the future. Margin of error is +/- 3.1% at the 95% confidence level. Q13: n=86-671 blended online and phone respondents in 2024 (base varies by attribute) Q14: n=84-671 blended online and phone respondents (base varies by attribute)
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 34
For self-preparers, their tax prep software is both motivating and helps make them more…¶
Factors Affecting Motivation and Capability to File an Accurate and Timely Tax Return
Factor makes me much more capable Factor makes me much more motivated
The tax preparation software I used was easy to use
After receiving a letter from the IRS, I was satisfied with the way
they helped me resolve the issue with my return
I find it easy to stay up to date on tax laws and tax return
procedures that I need to know
My experience being assisted by the IRS while preparing my
return was satisfactory
When I needed to resolve a tax return that had issues with the
IRS, the process was satisfactory
41%
40%
. Person with computer icon. Self- Preparer
41%
Q27. You said you agreed with the following statements. For each statement you agreed with, please indicate how motivated each made you feel to file an accurate and timely tax return in
in the future. Margin of error is +/- 3.1% at the 95% confidence level. Q27: n=69-447 blended online and phone respondents in 2024 (base varies by attribute) Q28: n=67-444 blended online and phone respondents (base varies by attribute)
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 35
Over half of taxpayers feel very motivated and very capable of tax compliance¶
Overall Motivation and Capability to File an Accurate and Timely Return
Very motivated
unmotivated
Very unmotivated
Very capable
incapable
Very incapable
Motivation
Capability
q33 Everything considered, based on your recent experiences, how motivated are you to file an accurate and complete return? q34 Everything considered, based on your experiences, how capable do you feel of filing an accurate and complete return? Margin of error is +/- 3.1% at the 95% confidence level. Data labels for percentages <5% not displayed. Q33: n=1471 blended online and phone respondents in 2024 Q34: n=1480 blended online and phone respondents in 2024
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 36
Over half of taxpayers believe they are very likely to file an accurate tax return,…¶
% Very Likely to File an Accurate and Complete Federal Tax Return (9-10 on Ten
Point Scale) by Age
84%
Total 18-35 (A) 36-45 (B) 46-55 (C) 56-65 (D) 66+ (E)
Q35. On a scale of 0 – 10, how likely do you think it will be that your next Federal tax return will be accurate and complete – where 10 is completely likely, 0 is completely unlikely, and 5 is neither likely nor unlikely. Margin of error is +/- 3.1% at the 95% confidence level. Percentage ‘completely agree’ plus ‘mostly agree’ is shown. Where relevant lighter green shading indicates a significantly higher score at a 95% confidence level versus other scores in the row, with a letter indicating which column or columns (e.g., “A”,”B”, etc.) the score is significantly higher than. Each column's sample size affects statistical significance. n=1495 blended online and phone respondents in 2024
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 37
Only taxpayers who feel very capable feel certain of their tax compliance¶
% Completely Likely to File an Accurate and Complete Tax Return by Capability to
Comply
Q35. On a scale of 0 – 10, how likely do you think it will be that your next Federal tax return will be accurate and complete – where 10 is completely likely, 0 is completely unlikely, and 5 is neither likely nor unlikely. Margin of error is +/- 3.1% at the 95% confidence level. Where relevant lighter green shading indicates a significantly higher score at a 95% confidence level versus other scores in the row, with a letter indicating which column or columns (e.g., “A”,”B”, etc.) the score is significantly higher than. Each column's sample size affects statistical significance. n=1495 blended online and phone respondents in 2024
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 38
Similarly, only taxpayers who feel very motivated to comply feel certain they will have…¶
% Completely Likely to File an Accurate and Complete Tax Return by Motivation
to Comply
Q35. On a scale of 0 – 10, how likely do you think it will be that your next Federal tax return will be accurate and complete – where 10 is completely likely, 0 is completely unlikely, and 5 is neither likely nor unlikely. Margin of error is +/- 3.1% at the 95% confidence level. Where relevant lighter green shading indicates a significantly higher score at a 95% confidence level versus other scores in the row, with a letter indicating which column or columns (e.g., “A”,”B”, etc.) the score is significantly higher than. Each column's sample size affects statistical significance. n=1495 blended online and phone respondents in 2024
EXECUTIVE REPORT | COMPREHENSIVE TAXPAYER ATTITUDE SURVEY | DECEMBER 2024 39