Applying Universal Design

to U.S. Federal Income

Tax Documents and Procedures

Daljit SIngh
ENGL 219
December 8, 2015

Table of Contents
Introduction3
Methodology..4
Results....6
Discussion of Results.9
Recommendation...10
References..12
Appendix13

Abstract
The purpose of this report is to address the problem of inaccessibility and lack of
comprehension of the U.S. federal income tax, the filing process for tax returns, and associated
tax documents. To conduct research, a methodology with a total of five steps was followed: #1
conduct research of the U.S. federal income tax, #2 Understanding the filing process for tax
returns, #3 Analyze the most common tax documents, #4 Compare the U.S. federal income
tax, filing process, and tax documents to other modern nations, and #5 Develop criteria for
possible solutions. The research indicated that there was an issue of inaccessibility and lack of
understanding at hand. There were a total of three possible solutions, one of which did not fit the
criteria that was developed. Ultimately, to solve this problem, I propose that the government
expands their free tax software program to all taxpayers, and create new tax documents that
focus on the principle of Universal Design. Then, to inform American taxpayers of the changes
that have been made.

Introduction
Each year, over 130,000,000 Americans file their personal annual federal income tax
return to the Internal Revenue Service (IRS). Taxpayers have many options to choose from for
filing their returns. They can go through a Certified Public Accountant (CPA), a tax preparation
company, a tax software program on the computer, or they could even fill the form out by
themselves, either electronically or by hand. With such an important issue as personal finance
and taxation, you would think that almost every working American understands how the federal
income tax system works, what all the terms and numbers on the tax forms mean, and exactly
which form to use. After all, it is their own hard earned money that the government takes a
portion of. However, many Americans actually find the tax code confusing, the filing process
intimidating, and tax documents virtually impossible to understand.
The purpose of this report is to offer a solution to the problem of accessibility and
understanding associated with the U.S. tax code, the filing process for annual tax returns, and the
multiple tax documents. After researching, analyzing the data, and exploring solutions, I propose
that the quickest, most cost efficient, and most feasible way to improve taxpayers accessibility
and comprehension of the tax code and tax documents, as well as improve the overall experience
of filing returns, the IRS should expand its free tax software program to all taxpayers and
redesign the tax documents. Below, the report is presented in the following order: Methodology,
Results, Discussion of Results, Recommendation, and finally, the References.

Methodology
To come up with a solution to the problem of accessibility and understanding of the U.S.
federal income tax and its consequential processes and documents, I followed the following
research plan. This research plan has a total of five steps:
#1 Conduct research of the U.S. federal income tax and filing process.
I believed it was first necessary to gain a basic understanding of how the U.S. federal
income tax works, and the steps taxpayers need to take to file their annual tax returns. I decided
to do this research before analyzing the tax documents because they are a product of the overall
tax code and filing process of the U.S. I determined that the best sources to find this information
were the IRS website and other government websites because I knew the information would be
reliable and current. Other pertinent information I thought would be helpful to know included:
how the government collects income tax, what percentage of income is taken from the worker,
and how the federal government spends all of the money accumulated from income taxes.
#2 - Analyze the most common tax documents.
I believed that the main issue of accessibility and confusion about taxes resulted from the
tax documents. I decided to examine the multiple tax documents that individuals use to file taxes
to try and determine the level of accessibility. I paid close attention to: simplicity, organization,
instructions, vocabulary, and ease of use. Additionally, I thought it would be helpful to research
the differences between tax documents, and the costs and benefits of using a specific one over
the other.
#3 Gather data and user opinions about the filing process and accessibility of tax
documents.

After completing the preliminary research and analysis, I decided to gather specific data
and obtain the opinions of real taxpayers concerning the filing process and accessibility of tax
documents. To gain insight about these topics, I conducted more research online, and I also
created a survey for my college English class to fill out. I asked a total of four questions in the
survey, both multiple choice and short written response:
1. Have you ever filed any tax documents to the IRS?
2. If "Yes", did you file it yourself or with the help of another person (family
member/friend) or a tax professional?
3. If you filed it by yourself, did you find it easy or difficult? Were there any parts that
confused you?
4. Are there any improvements you would make to the documents to allow for greater
accessibility, such as organization, a glossary, types of questions, etc.?
The value of the survey was that it provided information about the most popular methods, and
real opinions concerning the accessibility of tax documents.
#4 Compare the U.S. federal income tax, filing process, and tax documents to other
modern nations.
To further verify that there is a problem of accessibility and comprehension associated
with taxes, and to develop possible solutions, I found that it would be worthwhile to compare the
U.S. with other modern nations. To do this, I conducted basic research about the income tax,
filing process, and tax documents of other countries. The goal of this step was to see if any
methods or policies that other countries use can be implemented in the U.S. to improve
accessibility, comprehension, and overall experience. I chose to only analyze a few other
countries, as doing all modern nations would be very time consuming and complex.

#5 Develop criteria for possible solutions.

The final step I needed to complete was developing criteria that could be used to
determine a recommendation. I decided that the recommendation should contain the following
qualities:

Cost

The overall benefits should outweigh the overall

costs. Substantial amounts of money shouldn't be
required.

Time

The total time needed for imlementation should not

take very long. It should pertain to the short run
and results should be seen relatively quickly.

Feasibility

The overall scope of the solution should not be

very large. It should be realistic, achievable, and
not consume huge amounts of resources.

By following all of these steps, I was able to come up with the necessary information I
needed to recommend a proper solution to address the problem of inaccessibility and confusion
relating to the federal income tax, the filing process of tax returns, and tax documents.

Results
The U.S. federal income tax comes from the overall U.S. tax code, which is laid out in
the Internal Revenue Code (IRC), an almost 10,000 page book of tax laws for the U.S. When
translated into society, the federal government breaks down income into what is known as a tax
bracket, which is a complex system. The amount of income taxed is also based on a document
filled out before one starts a job called a W4 form. The W4 form states basic information about
the employee and things such as: marital status, dependency, and number of dependents. The tax
is collected on a pay as you go system, meaning that federal government automatically deducts
income tax from every paycheck that is received by an employee. Then, every year, most
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working Americans have to file an income tax return. The deadline for this tax return is April
15th. After filling out the proper tax document, the number at the end of the document determines
if the filer is required to pay more taxes, or is entitled to a refund. If the number is positive, the
filer has to pay additional taxes, and if it is negative, the filer will receive a refund.
There are various methods taxpayers can use to file their annual federal income tax
return. One method is to go through a CPA or tax professional, such as an accounting firm or a
company such as H&R Block or Jackson Hewitt. Another method is to use a tax software
program, such as TurboTax, which can be bought anywhere from $25 - $100. Yet another
method would be to fill out the document independently or with the help of a family member or
friend. However, regardless of the chosen method, a tax document must be filled out. This can be
filled out and sent in electronically through the IRS website, or filled out by hand and mailed to
the IRS. The use of tax software programs as well as the number of electronically filed returns
has steadily been increasing over the years. Additionally, the IRS actually cooperates with
various tax software programs providers to offer a free version of the software for taxpayers to
use. However, there is a restriction. The free software is only available to those who make less
than $60,000. If filers earn more than $60,000, they cannot use the software for free. This is
interesting, considering that the median household income of Americans is approximately
$50,000.
The following chart portrays the results of question #2 (If "Yes", did you file it yourself
or with the help of another person (family member/friend) or a tax professional?) from the
survey taken by my English class about the method used to file the annual tax return. There was
also a fifth category, Independently (by hand), however, no one used this method, and

therefore, it was omitted. Considering that no one filed their tax return Independently (by
hand), this further indicates that there is a problem of inaccessibility concerning tax documents.

METHOD USED TO FILE A TAX RETURN

With the Help of a Family Member/Friend
With a Tax Professional

Independently (using a tax software)

Never Filed a Tax Return

20%
40%
20%
20%

Figure 1: Based on the survey completed by a total of 10 classmates.

When comparing the U.S. income tax policy, filing procedures, and accessibility of tax
documents with that of other modern nations, there are many similarities, but also some
noteworthy differences. In other modern nations, such as Denmark, France, Japan, and Spain,
they also have a federal income tax, break income into tax brackets, collect with a pay as you
go system, and require working citizens to file an annual return. However, in most of the
nations mentioned above, the filing process for tax returns is handled by the taxation revenue
agency. The agency basically completes the annual returns for their citizens (A Guide to Taxes
in France, 2015). They automatically sent taxpayers a prefilled tax form based on their previous
tax form, and all the taxpayer has to do is revise, edit if necessary, and return the form.
Additionally, in Spain they have a program similar to the U.S. that allows taxpayers to use a tax
software program for free. The difference though, is that it is available to everyone, regardless of
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income. This software can be accessed at the local tax office, and some banks, where there are
people ready to provide assistance and answer questions (How to Declare Taxes in Spain).

Discussion of results
Based on my research and analysis of the results, I was able to develop three possible
solutions for the problem of inaccessibility and understanding associated with income taxes,
filing returns, and tax documents.
One solution would be to adopt the system that is being used by many other countries.
This would mean that the IRS would automatically fill out tax returns based on previous returns
and send them to the taxpayers to review and make any necessary changes. This method would
make the filing process much simpler, efficient, and ensure the accuracy or returns. However,
there are some potential drawbacks. One drawback would be that many tax companies would go
out of business and employees would lose their jobs. Another drawback is that many taxpayers
may be hostile against the government doing their taxes, believing that they would act corruptly
and take more tax than they are supposed to. Additionally, the scope of this solution is vast. It
would require much effort, time, and resources to implement this system. It would most likely
require the government to amend laws and policies, which could possibly take years.
A second solution would be to expand the free tax software program requirements to
include all taxpayers, regardless of income. This method would also make the filing process
simpler, efficient, and free of error. By using a system similar to that of Spain, the U.S. could
make this software available on computers that can be accessed at the local tax office, various
banks, or any other location deemed appropriate. This solution is very simple to enact, and would
not take much time or money because the software is already developed, and the system is

already partially in place. The only thing the government would have to do is expand the
eligibility to use the free tax software.
A third solution would be to redesign the most common tax documents used by
individual filers. Redesigning the tax documents could include: adding clear instructions on how
to fill out the forms, including a glossary of terms in the back, and changing the overall structure
and design. Although this would most likely make the documents a few pages longer, this would
allow taxpayers to have a much better understanding of what all the numbers and terms on the
documents mean, and the form will be easier to fill out. Thus, the accessibility and
comprehension would increase, and they would have a better experience overall. Similar to the
second solution, this solution is also relatively simple to implement, and would not take much
time or money.

Recommendation
From the research, we were able determine that accessibility and comprehension of the
U.S. tax code, the filing process, and tax documents is a problem because many American
taxpayers do not fully understand how everything works, and have difficulty filing tax returns.
Due to this, my overall recommendation is a combination of two of the proposed solutions. The
first being that the free tax software program be expanded to all taxpayers, and the second being
that the tax documents for individual returns be redesigned. I chose these solutions because they
met all my criteria as explained in the methodology.
The first step would be to redesign the tax documents. To accomplish this, the IRS could
cooperate with a design firm to create new documents that still contain all of the necessary
information for the IRS, but includes instruction on how to fill out the forms, a glossary of terms
in the back, and an overall better design and organization. The next step would be to expand the

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eligibility for the free tax software program. To complete this, the government would have to
negotiate with the tax software providers, possibly providing some kind of incentive. The final
step would be to make taxpayers aware of the changes. This could be done in the form of a PSA,
or by informing the media outlets of the changes.
I believe following through with these solutions and steps will improve the overall
experience, understanding, accessibility, and attitudes of American taxpayers towards the U.S.
federal income tax, the filing procedure, and tax documents. Thank you for taking the time out of
your day to read and consider my report. If you have any further questions or comments, please
feel free to contact me at any time at djsu@unm.edu.

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References
Rosen, Elizabeth. "Understanding How Income Taxes Work." US Tax Center. IRS, 18 Sept.
2013. Web. 25 Nov. 2015.
Bernard, Tara Siegel. "Income Taxes: What You Need to Know." The New York Times. The
New York Times, 20 Jan. 2009. Web. 25 Nov. 2015.
"What Are Income Tax Rates?" - TurboTax Tax Tips & Videos. N.p., n.d. Web. 25 Nov. 2015.
Shell, Elizabeth, and Frank Bi. "Compare Your Pay after Averaged Taxes to Other Developed
Nations." PBS. PBS Newshour, 14 Apr. 2014. Web.
"It Shouldn't Be so Hard." The Economist. The Economist Newspaper, 02 Apr. 2013. Web. 25
Nov. 2015.
"Free File: Do Your Federal Taxes for Free." Free File: Do Your Federal Taxes for Free. IRS,
n.d. Web. 25 Nov. 2015.
Noss, Amanda. "Household Income." Household Income: 2013 (n.d.): n. pag. United States
Census Bureau. Web.
"A Guide to Taxes in France." A Guide to Taxes in France. Expatica, n.d. Web. 25 Nov. 2015.
"How to Declare Taxes in Spain." Just Landed. N.p., n.d. Web. 25 Nov. 2015.
"Taxes." Taxes in Japan. N.p., n.d. Web. 25 Nov. 2015.
"What Do the Works of Shakespeare and the U.S. Tax Code Have in Common?" YouTube.
YouTube, n.d. Web. 25 Nov. 2015.

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Appendix
In this section of the document, I provide samples of some of the most popular tax return
documents that citizens are required to file annually from three different modern nations: the
U.S., the U.K., and Australia. The purpose of this sections is to allow the reader to compare and
analyze the different tax documents in order to determine their accessibility and ease of use for
the filers. Focusing specifically on: design, structure, provided instructions/lack of instructions,
definitions, and relevance of information being elicited. By completing this comparison, we are
able to get a better understanding of how inaccessible the documents really are, and possible
ways of redesigning them and fixing this problem.

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U.S. 1040EZ Form

Simplest of all the U.S. tax documents for citizens to fill out

Total of 2 pages

Provides requirements needed to use the form, but not specific instructions

14

U.K. SA100 Form

Total of 10 pages

Includes deadlines and other pertinent information

Provides descriptions for each section

15

Australia 2014 Individual Tax Return Form

Total of 16 pages

Only one form for individual filers

Provides some instructions and information

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