JSM 2005 Online Program

Abstract #303488

This is the preliminary program for the 2005 Joint Statistical Meetings in Minneapolis, Minnesota. Currently included in this program is the "technical" program, schedule of invited, topic contributed, regular contributed and poster sessions; Continuing Education courses (August 7-10, 2005); and Committee and Business Meetings. This on-line program will be updated frequently to reflect the most current revisions.

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Activity Number:	132
Type:	Topic Contributed
Date/Time:	Monday, August 8, 2005 : 10:30 AM to 12:20 PM
Sponsor:	Section on Survey Research Methods
Abstract - #303488
Title:	The Impact of the Followup Process on the Tax Year 2002 Foreign Tax Credit Data
Author(s):	Melissa A. Redmiles*+ and Harry Singmaster
Companies:	U.S. Internal Revenue Service and U.S. Internal Revenue Service
Address:	Attn: N:ADC:R:S:SS:RA, Statistics of Income, Washington, DC, 20221,
Keywords:	foreign tax credit ; taxpayer response
Abstract:	The Foreign Tax Credit Study collects data from Form 1118, which taxpayers file to claim their foreign tax credit. This data includes items such as the foreign gross income, foreign taxable income, and foreign taxes paid and deemed paid by type of income and country. In 2002, taxpayers did not provide country detail for more than 20% of their total gross foreign source income. There also were many discrepancies between the various schedules of Form 1118 and between data items reported on Form 1118 and similar items reported on Form 1120. SOI routinely requests taxpayers to provide this data. This paper analyzes the impact of these requests on the 2002 data. It examines items such as the response rate, the reduction in missing country detail, and the reduction in discrepancies between selected schedules on an aggregate level and per major industry.

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