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Tracy Haines

Internal Revenue Service



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Valerie Testa

Internal Revenue Service



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134 – Innovative Approaches to Administrative Records

Selecting the SOI Individual Tax Return Sample

Sponsor: Government Statistics Section
Keywords: Bernoulli Sample, cross-sectional estimation

Tracy Haines

Internal Revenue Service

Valerie Testa

Internal Revenue Service

The Statistics of Income (SOI) Division of the Internal Revenue Service is responsible for conducting the Individual Tax Return Sample Study. SOI's annual Individual Sample is selected using a Stratified Bernoulli Sample. In return, the sample is used for cross-sectional estimation of information reported on the Tax Form 1040. This paper details changes made to the sample design as a result of analysis to evaluate potential improvements. Changes to SOI's Individual Tax Return Sample over time are necessary for better accuracy and effectiveness.

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