Despite this limitation, it would be useful to conduct further
nonfiler surveys to account for changes that have occurred since 1993, particularly with the introduction of new reasons for unemployment included in the revised CPS, and with the likelihood of reduced motivation for nonfiling resulting from the introduction of telephone filing for UI benefits.
* Increasing the effectiveness of the
nonfiler initiative;
In response to the growing
nonfiler problem, the IRS has implemented a comprehensive
nonfiler strategy.
Local governments also may be able to estimate a
nonfiler's current-year tax liability if information on prior-year tax liability is available.
Submit your parents' 2015 income tax documents, student's income tax document or a tax
nonfiler statement, business documents, trust or estate documents and additional information on unusual expenses or circumstances through the College Board institutional documentation service (www.idoc.collegeboard.org/idoc) by March 1.
The misreporting adjustment comprises a filer adjustment, which measures the amount of income that is underreported on tax returns, and a
nonfiler adjustment, which measures the amount of income earned by tax return
nonfilers.
Virgin Islands for tax years 2002-2004 and treating him as a
nonfiler for U.S.
The distinction of filer and
nonfiler is being extended to these sectors to increase cost of doing business for
nonfilers and to encourage compliant taxpayers.
The misreporting adjustment comprises a filer adjustment, measuring the amount of income that is underreported on tax returns, and a
nonfiler adjustment, which measures the amount of income earned by tax return
nonfilers.
(As we have said before, we would also be pleased to publish a separate article by Rich Voskuil or another IRS official on how corporate employers can "enlist" in the
nonfiler program.) Although we continue to be concerned about the ramifications of a "let-employers-provide-it" electronic filing initiative (in terms of resources, confidentiality, liability, etc.), we agree that the only way to assuage our concerns is through open communication.
We believe that some of the increase is attributable to our direct efforts to secure unfiled returns pursuant to our
nonfiler investigations.
* Third, the taxpayer must fully cooperate with the IRS and file completely accurate amended tax returns (or, in the case of a
nonfiler, original tax returns).
