the irs free-file flop

percentage of free file users by income demographics

fix it, or lose it.

by 卡塔尔世界杯常规比赛时间

can you believe that 70 percent of all u.s. taxpayers could be using free file, yet only 2.5 percent actually are? did we mention “free?”

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the reasons are mostly a mystery, but we found five major problems and seven ways to improve the program. if all else fails, even it’s backers agree: give up.

as most professionals know, free file is any of various free private-sector tax return products developed by any of the 12 members of free file inc. each product is designed to serve its own demographic, and each has its own system of navigation, guidance, schedules, and forms. to foster competitiveness, no one product can be available to all taxpayers. together, all the products could be used by 70 percent of all taxpayers—some 105 million filers.

so why are only 2.5 percent of eligible taxpayers using free file? the answer is: nobody knows.

what’s the problem?

it’s the internal revenue service that’s supposed to know. the irs restructuring and reform act of 1998 required the service to have 80 percent of all federal tax returns filed electronically by 2008. laudably, the service has exceeded that goal, with 88 percent filing electronically in 2017. curiously, however, of the 130 million electronic filings, 78.6 million were filed by tax practitioners, and another 50.5 million were filed by other online means. some 19 million filed a hardcopy return, but only 2.5 million filed online with free file.

worse yet, the number of taxpayers using free file has been pretty much stagnant since shortly after its inception in 2002. initial usage looked like the program might become popular. in 2004, the number increased by 46 percent—a total of 5.1 million taxpayers—over the previous year.

since then, despite an increasing number of total taxpayers, the number of free filers has declined, dropping to 3.3 million in 2014…

…then to 2.6 million in 2016…

…then to 2.5 million in 2017…

…and then, in 2018, well, things aren’t looking real good.

even the retention numbers are low. only 44 percent of those who used free file in 2014 did so again in 2015.

so what’s the problem?

in its latest report to congress, the taxpayer advocacy service—an independent watchdog agency within the irs—used harsh words for the program. “with no effective goals, measures, or budget, the irs’s free file program in its current format has become an ineffective relic of early efforts to increase e-filing,” the report states. “rather than being a beneficial program providing free return preparation services to all, it is an inadequate program that provides limited services and is used by only a small percentage of eligible taxpayers.”

a good part of the problem is that the irs isn’t even trying to identify the problem.

among the shortcomings:

1. failure to conduct customer satisfaction surveys. without knowing why users are not satisfied, there is no way to know why they stop using free file or what it is that they like or dislike. nor does the irs produce demographic reports that might help identify why free file usage is decreasing or how more taxpayers might be attracted to the program.

2. failure to promote the availability of free file. the irs has no marketing budget for the free file service. promotion is limited to a few news releases issued during filing season. other than that, taxpayers have to go to the irs.gov homepage and notice the availability of free file.

3. failure to serve the targeted demographic. the primary purpose of free file is to make it easier for an underserved population, especially low-income, hispanic and elderly taxpayers, to file returns. while a relatively high percentage of free file users are of low income, they are still a minuscule percentage of all taxpayers in their bracket. while about 64 percent of users—about 1.5 million taxpayers— have incomes under $25,000, that number represents only three percent of taxpayers in that bracket.

3. failure to accommodate english as “second language” taxpayers. none of the free file products is available in a language other than english, precisely where the program could be exceptionally useful. a tas study found that hispanic taxpayers are especially vulnerable to unscrupulous tax preparers who promote high-interest loans and charge high fees. (to be fair, the irs.gov page itself is available in spanish, chinese, korean, russian, and vietnamese.)

4. failure to set standards for free file products. all free file products are not the same. the irs.gov website helps potential users sort through each product’s restrictions as to age, state of residence, income, and eligibility for earned income tax credit. it does not, however, explain the limitations in navigation and capabilities that each product has or doesn’t have. crucial differences result from a lack of standards set by the irs. though products must include certain core forms and schedules, they do not necessarily all offer the same deductions, credits, and exemptions. the quality of guidance also varies, with some offering video tutorials while others leave the user overwhelmed by unexplained deductions, no obvious way to find forms, and difficulties in correcting errors.

5. failure to distance irs from advertised services on file free products. many free file sites offer ancillary “upsell” products and services that may be of interest to taxpayers. indeed that is the reason that providers develop free file products. but taxpayers can be confused when they go to a private-sector site via the irs.gov portal. the ancillary products and services can seem to be endorsed by the irs. also, some sites ask for state tax information, then try to sell related services and products—even when a given state may offer something akin to free file for state taxes.

“…the irs should end its free file offerings…”

the tas conclusions with regard to free file were less than glowing.

“if the irs continues to show no appetite for monitoring and overseeing, including testing, the products it gives the appearance of endorsing, the irs should end its free file offerings,” the report growls. “…instead, [it should] focus on improving and promoting free fillable forms, which is the 21st-century version of the form 1040.”

the report ends its comments on the free file program with a list of recommendations:

1. develop actionable goals for the free file program, including targeted-use percentages, prior to entering into a new agreement with free file inc.

2. create measures that evaluate taxpayer satisfaction with the free file program and test each return preparation software’s ability to complete various forms, schedules, and deductions.

3. provide free file fillable forms and software options for english as second language taxpayers.

4. prepare an advertising and outreach plan to make taxpayers, particularly in underserved communities, aware of the services available through the free file program.

5. allow free file members to provide services to all taxpayers as a part of its next operating agreement instead of capping the percentage of eligible taxpayers each software provider can cover.

6. redesign the free file software lookup tool to better direct taxpayers to software providers that best meet their circumstances.

7.  improve the capabilities offered to taxpayers through free file fillable forms, including:

a. linking from irs form instructions to related irs publications;
b. providing increased guidance for common areas of taxpayer confusion;
c. ensuring taxpayer’s abilities to download, save, and print all forms with troubleshooting assistance; and
d. creating a dedicated email where taxpayers can get help when experiencing technology glitches.

8. if all else fails then discontinue the free file program and create an improved electronic free fillable forms program, including the features described in recommendation 7.

do you have ideas on the free file program or any other problems with the irs? tell us in comments.