Plain Writing Act
Compliance Report
Publication 5206 (Rev. 8-2017) Catalog Number 67546X Department of the Treasury Internal Revenue Service www.irs.gov
Contents
Our commitment…………………………………………………………………………………………………………………. 2
How we comply with the Plain Writing Act…………………………………………………………………………… 2
Oversight…………………………………………………………………………………………………………………………….. 3
How we use plain writing…………………………………………………………………………………………………….. 3
2016 accomplishments……………………………………………………………………………………………………… 5
Notices and letters……………………………………………………………………………………………………………….. 6
IRS.gov………………………………………………………………………………………………………………………………… 8
Tax Tips……………………………………………………………………………………………………………………………. 12
Publications and forms………………………………………………………………………………………………………… 12
Affordable Care Act……………………………………………………………………………………………………………… 18
Congressional, taxpayer and employee correspondence……………………………………………………….. 18
Privacy………………………………………………………………………………………………………………………………… 18
Sharing Plain Writing Act requirements……………………………………………………………………………….. 20
Training……………………………………………………………………………………………………………………………… 20
Tools for employees……………………………………………………………………………………………………………. 20
Moving forward………………………………………………………………………………………………………………….. 21
IRS plain writing webpage…………………………………………………………………………………………………… 22
Appendix - Plain Language Checklist and Review Sheet………………………………………………………… 23
1
Internal Revenue Service 2016
Plain Writing Act Compliance Report
The Plain Writing Act of 2010 requires federal agencies to write clearly to ensure the public
understands government information and services. We are pleased to share our 2016 Plain
Writing Act Compliance Report, which details our efforts to comply with the Act and, more
importantly, to continue to improve our writing to provide the excellent level of service the
public deserves.
Our commitment
The IRS Mission is to “Provide America's taxpayers top quality service by helping them
understand and meet their tax responsibilities and enforce the law with integrity and
fairness to all.Taxpayers are at the center of everything we do. Our responsibility to
taxpayers is to provide timely and accurate information to help them meet their tax
obligations and receive the tax credits for which they are eligible. To accomplish this, we
must ensure that we communicate in clear, easily understandable language on all of our
forms, publications, documents and notices. With more and more of the public turning to
IRS.gov for information, we must also ensure that we write our online information in plain
language. We are more committed than ever to using plain writing standards. We are
incorporating plain writing principles in our employees’ training and in our overall
business processes to meet that goal.
How we comply with the Plain Writing Act
We have complied with the Act by accomplishing the following basic requirements:
Appointed a senior official to oversee plain writing compliance within the agency
Created an Executive Steering Committee and a Working Group to help ensure IRS
plain writing compliance
Issued a 2016 Plain Writing Compliance Report
Created a mechanism for public feedback and for responding to plain writing
inquiries
Created a plain language page on IRS.gov
Trained our employees in plain language
Established supporting activities for plain writing
Used plain language in our documents, letters, notices and other written material
2
Oversight
Our senior official for plain writing compliance is Terry Lemons, Chief, Communications &
Liaison, Terry.L.Lemons@irs.gov.
Plain language coordinators within the agency are:
Organization Name
Communications and Liaison Janene Howell
Executive Secretariat
Correspondence Office
Claire Marie Huber
Online Services James Cesarano
Large Business and International Donald Hoffman
Small Business/Self-Employed Tom Miller
Privacy, Governmental Liaison
and Disclosure
Mark Solis
Research, Applied Analytics and
Statistics
Sherry Zuckerman
Taxpayer Advocate Service Alex Verkhivker
Tax Exempt and Government
Entities
Kathleen Tuite
Wage and Investment (C&L) Michele Lassaux-Harlan
Wage and Investment (Tax Forms
and Publications)
David J. Buchanan
How we use plain writing
The IRS serves two intended audience types: the general public and tax/legal
professionals.
The general public includes taxpayers or other stakeholders who are not trained
tax specialists. Most IRS communications aimed at this group are about new or
updated tax laws and instruct the public on how to be compliant or gather their tax
information. Typically, this group does not have a need to understand technical
regulatory language. The plain language we use for this group is clear, simple and
meaningful. The general public includes individual taxpayers, small business owners
and other stakeholders.
Tax/legal professionals are specialists trained to understand tax-related
regulatory language. IRS communications for tax/legal professionals interpret
complex tax law that requires regulatory language for legal clarity. The stakeholders
in this group include third-party tax preparers, enrolled agents, attorneys, CPAs,
3
employee plan administrators, members of Congress and congressional staff. The
plain language we use for this group is clear and meaningful, but may include
specialized terminology aimed at these professionals.
Plain language for the general public is different from plain language for tax/legal
professionals. For example, publications are one type of IRS communication. The target
audience for the IRS publication, Your Rights as a Taxpayer, is the general public because
the content focuses on individual taxpayers. Conversely, the target audience for the IRS
publication, Understanding the Employee Plans Examination Process, is tax/legal
professionals because the content provides guidance to employee plan administrators. The
IRS tailors the language in every type of communication to the subject expertise of the
primary target audience.
The Office of Management and Budget’s Final Guidance on Implementing the Plain Writing
Act of 2010 also directs agencies to use plain writing “when issuing new or substantially
revised documents.” The IRS publishes more than 2,000 tax products. The IRS website,
IRS.gov, has more than 36,000 .HTML pages and nearly 97,000 static or .PDF files. In
addition, the IRS mails an average of 200 million notices annually to taxpayers. Each year,
we must revise some of these communications based on legislative changes.
The following table lists the principal types of communications we produce at the IRS and
how plain language has affected them. In most cases, the communication type applies to
both audiences.
Type of communication
and how it is available to
the public
Intended users and
approximate number of
potential users
What has changed by
using plain writing
Correspondence (notices
and letters) – hard copy
Selected taxpayers as
determined by filing and
payment compliance
actions
Improved
comprehension
Easier to read
More concise, clearer
information
e-News Listservs – online
and subscription-based
General public 150 million
Tax/legal professionals
1.9 million
Easier to read
More concise, clearer
information
Fact Sheets – online General public 150 million
Tax/legal professionals
1.9 million
Easier to read
More concise, clearer
information
Content organized to
address readers
questions
Forms – hard copy and
online
General public 150 million
Tax/legal professionals
1.9 million
Easier to read and
complete
4
Type of communication
and how it is available to
the public
Intended users and
approximate number of
potential users
What has changed by
using plain writing
Instructions – hard copy
and online
General public 150 million
Tax/legal professionals
1.9 million
Easier to read
More concise, clearer
information
Content organized to
address readers
questions
Marketing products (e.g.,
brochures, fliers, articles)
hard copy and online
General public 150 million
Tax/legal professionals
1.9 million
Easier to read
More concise, clearer
information
Content organized to
address readers
questions
IRS.gov webpages – online General public 150 million
Tax/legal professionals - 1.9
million
Improved content that is
easier to read and scan
Reduced number of
redundant webpages
Added search terms to
content to make it easier
to find
News releases – hard copy
and online
General public 150 million
Tax/legal professionals - 1.9
million
Easier to read
Online FAQs – online General public 150 million
Tax/legal professionals - 1.9
million
Easier to read
More concise, clearer
information
Organized content to
address readers'
questions
Publications – hard copy
and online
General public 150 million
Tax/legal professionals - 1.9
million
Easier to read
Redesigned and
rewritten to improve
comprehension
Tax Tips – email
subscription and online
General public 150 million
Tax/legal professionals - 1.9
Easier to read
Redesigned and
rewritten to improve
comprehension
Training materials – hard
copy and online
General public 150 million
Tax/legal professionals - 1.9
million
Easier to read
More concise, clearer
information
2016 accomplishments
5
During 2016, the IRS maintained its commitment to using plain writing techniques when
developing new products and web content, issuing and responding to correspondence and
updating existing materials. Some of our key successes are listed below.
Notices and letters
Each year the IRS sends out millions of notices and letters to taxpayers on many issues.
Generally, the IRS will send a notice if:
A taxpayer may owe additional tax
The taxpayer is due a larger refund
There is a question about a tax return
There is a need for additional information
Notices and letters cover very specific issues. They explain the reason for the
correspondence and provide instructions.
During 2016, the IRS continued its efforts to redesign and revise correspondence to
taxpayers for clarity, effectiveness and efficiency. Our revamped correspondence clearly
explains the nature of the correspondence, what action the taxpayer must take and
presents a clear, clean design.
New correspondence and correspondence products that haven’t been revised since 2013
have a plain language review by a senior writer. The table below shows the number of each
type of correspondence we created or redesigned using plain language techniques in 2016.
Document type Total
Correspondex letters
182
Repository letters
253
CP notices
191
Landing pages
76
Total new plain language reviews
702
Total new products
161
We also reviewed and updated the “Understanding Your IRS Notice or Letter” webpages on
IRS.gov. These pages provide descriptions and visual samples of taxpayer correspondence
we frequently send to the public. We reviewed and updated the descriptions for plain
language and consistency between various correspondences.
Revised Letters for Return Preparers
6
We combined all e-file application letters into a total of 13 letters. They were updated and
edited using plain writing techniques.
Product
Title
Catalog
Audience
Letter 5550
Terms of Agreement
67677X
e-file providers
Letter 5875
Returning Form
8878 Received in
Error
69328T
e-file providers
Letter 5876C
E-file Application
Sanction (Letter 1)
69339A
e-file providers
Letter 5877C
E-file Application
IDT Sanction-
Criminal Expulsion
Letter
69341M
e-file providers
Letter 5878
Missing or
Incomplete Forms
8453 or 94X
69347M
e-file providers
Letter 5880C
E-file Application
Program Acceptance
69317M
e-file providers
Letter 5881C
E-file Application
Program Denial
69318X
e-file providers
Letter 5882C
E-file Application
Information
69320J
e-file providers
Letter 5883C
E-file Application
Appeal Response
69321U
e-file providers
Letter 5884
E-file Application
Late/Unsigned
Documentation
69322F
e-file providers
Letter 5885
Unprocessable
Fingerprint Card
Letter
69322F
e-file providers
Letter 5886C
E-file Application
Sanction (Letter 2)
69340B
e-file providers
Letter 5899C
Prisoner SDN
69396V
e-file providers
7
Product Title Catalog Audience
Revocation NAASDC
Appeal Denied Letter
Some other key plain language letter updates for return preparers included:
Letter 5138 - Return Preparer EITC Client Audit Notification
Letter 5364 - Warning to Refundable Credit Preparers Missing Form 8867
Letter 4858 EITC Due Diligence Requirements for Return Preparers
Letter 5025-H EITC Due Diligence Reporting Household Help Income
Letter 5025 You may have Prepared Inaccurate Returns with Questionable
Qualifying Children and Self-Employment Income
Letter 5136 American Opportunity Tax Credit Preparer Educational Letter
Letter 5827 Additional Child Tax Credit Preparer Educational Letter
IRS.gov
IRS.gov Each day, more and more taxpayers turn to IRS.gov as their primary source for
tax information. During 2016, IRS.gov received more than 507 million visits with more
than 1.9 billion page views.
As part of our plain writing efforts, the IRS implemented content projects and content
improvement projects that improved specific topics and content areas on the website.
The aim was to improve taxpayer satisfaction and compliance -- and to deflect costly
taxpayer contacts -- by using plain writing techniques such as:
• Consolidating similar content
• Eliminating redundant and outdated content
• Reorganizing site pages in a user-friendly structure
• Focusing primary content on information useful to a general audience
• Writing clearly
• Using consistent language
• Making it easier for users to find the information they need by improving search
effectiveness and replacing passive click here links with descriptive links
Key examples include:
Let Us Help Youwebpage - We consolidated redundant content and overhauled
the telephone assistance page titled “Let Us Help You.” The overhaul created an
online experience to better serve people who Google our phone number.
To accomplish this, we reviewed IRS call center data and identified top trouble areas
for taxpayers. We then drafted new content and used an easy-to-navigate accordion
8
9
style layout. Content is written in plain language and is separated by white space.
The new navigation makes the content more accessible.
We used Google Analytics data to measure the results of the project. They included:
o A 73 percent increase in page views to Let Us Help You,a result of
consolidating our four top contact pages
o A 55 percent decline in visitors immediately abandoning the page
o A 20 percent decline in average time on page, suggesting that users can find the
information they need more quickly
o A 20 percent decline in clicks-to-call 1040 number from this page
“Where’s My Amended Return?” webpage - We rewrote the amended return
landing page to clearly inform users how long it takes us to process an amended
return and how long to wait before calling about its status. We created a prominent
button hyperlink leading to an applications page where the user can go to check on
the status of their amended return.
We gathered information about the prior webpage and analyzed Google Analytics
data for April 2015, and observed the following:
o 1 million users visited the “Where’s My Amended Return” landing page on
IRS.gov.
o 50K of these users visited the How to Contact the IRSpage next. (Indicative of
not finding what they need on the site)
We also looked at phone assistance data for FY 2015. Of approximately 1,200 calls
related to amended returns, 70 percent of callers could have been serviced online
and the other 30 percent wanted confirmation of we received the amended return.
We did the following to correct the problems:
o Rewrote the page using plain language
o Consolidated similar content
o Eliminated redundant and outdated content
o Reorganized site pages in a user-friendly structure
o Focused primary content on information useful to a general audience making it
easier for the user to find the information they need by improving search
effectiveness and replacing passive click here links with descriptive links.
“IRS Audits” webpage - We re-worked the webpage with data-driven plain
language. We reorganized the topics into sections to clarify the information. The
clear subheadings addressed specific taxpayer goals and made the information the
taxpayer wanted easier to find. In the same vein, we:
o Modified the resources available to the taxpayer in a more relevant manner
o Added hyperlinks specifically addressing the taxpayer’s needs
Reworded linked text to clearly indicate its destination page
Removed redundant or irrelevant information
Created friendly URL addresses (irs.gov/audit and irs.gov/audits)
Fewer pages to confuse visitors
o
o
o
“Free File: Do Your Federal Taxes for Free” landing page - We redesigned the
webpage to make it more useful and intelligible to the user by:
o Collapsing the right navigation section to make the hyperlinks less crowded
o Moving a video to the left navigation section to move relevant content higher up
on the page
o Reducing the number of text links
o Creating relevant and clearly defined hyperlinks to better address individual
taxpayer goals.
“Free File: About the Free File Alliance” webpages - We streamlined the Free File
Alliance webpages and navigation and reworked the “Free File: About the Free File
Alliance” landing page. To improve the experience for readers, we:
o Reduced the number of redundant webpages and reformatted PDF files to be
508 accessible
o Unpublished 10 redundant pages
The changes made it easier for visitors to reach relevant content with:
o
o An easier path for visitors to the Free File products
o Section 508 accessible PDFs allowing persons with disabilities access the
information they need
“Qualifying Therapeutic Discovery Project Credits and Grants” application
webpage - We reduced the number of redundant webpages and reformatted PDF
files to be 508 accessible. We unpublished 10 redundant pages:
o Free Online Electronic Tax Filing Agreement Signed
o Free On-line Electronic Tax Filing Agreement
o Eight supporting standard webpages
The changes made it easier for visitors to reach relevant content with:
o Fewer pages to confuse visitors
o An easier path for visitors to the Free File products
o Section 508 accessible PDFs allowing persons with disabilities access the
information they need
“Finding Out How Much You Owe” webpageWe created a new webpage using
plain language principles and highlighting the action items a taxpayer could take.
The page’s bounce rate (the rate at which users enter the IRS.gov site on a page and
10
leave the site from the same page a possible sign of dissatisfaction) has dropped to
18.7 percent from 39.5 percent, likely due to content improvements.
“Foreign Account Tax Compliance Act (FATCA)” landing pageWe redesigned
the FATCA program’s home landing page by removing excessive hyperlinks and
organizing the links by topic, making the webpage’s structure easier to scan. We
placed the application links in prominent positions, making them easier for the
viewer to find.
Voluntary Certification Program for Professional Employer Organizations
(CPEOs) web contentWe created new plain language content for professional
employer organizations seeking IRS certification, including a registration page.
Modernized e-File Status PageWe updated this status page for software
developers and transmitters for Modernized e-_File by shortening paragraphs,
making simple sentences, reducing jargon and acronyms. We applied user feedback
to streamline content to promote online tools and help taxpayers readily locate their
nearest IRS Taxpayer Assistance Center.
Identity Protection: Prevention, Detection and Victim Assistance - To help
victims of tax-related identity theft, we reviewed more than 15 identity theft pages
on IRS.gov bi-monthly and compared them to taxpayer queries. We eliminated
scrolling, reduced content and applied hover text to items that may not be intuitive
for a reader.
We upgraded the content on the following webpages to improve individual taxpayers’
experience, improve taxpayer satisfaction and compliance and deflect costly taxpayer
contacts:
Tax Information for Employees
Tax Information for Members of the Military
Tax Information for Parents
Seniors and Retirees
To help taxpayers prepare for the 2016 tax filing season and address peak filing season
assistance requests, we used plain language principles to create new online content and
update and improve existing webpages.
Take Steps Now for Filing Season (.pdf)
Avoid the Rush: Online Options Help You Avoid Rush
We continued to review and improve Earned Income Tax Credit online information to
simplify existing language and add clarification.
Earned Income Tax Credit and Other Refundable Credits
11
What is Form 8867
Due Diligence Training Module
Tax Tips
The IRS creates Tax Tips to educate the public on tax topics affecting millions of Americans.
Tax Tips cover many topics to help people with their federal taxes. Many Tips explain how
people can lower their tax bill with tax credits and deductions that they may easily
overlook. We also explain how to get free tax help and how to avoid tax scams. Our goal is
to help the public file accurate and timely tax returns.
We make Tax Tips available through a free email subscription and on IRS.gov. We send
them daily during the tax filing season and three times a week in the summer. We issue
Special Edition Tax Tips as needed during the year to highlight important topics of interest
to the public.
Since July 2012, the IRS has applied plain writing principles to the Tax Tips, improving
readability scores by reducing passive sentences, improving reading ease and reducing the
grade level of the Tips to 8.0 or lower. These improvements, combined with increased
publicity, have helped increase Tax Tip e-subscriptions by 106 percent since July 2012.
As of Dec. 31, 2016, there were more than 648,700 Tax Tip e-subscriptions.
Following the success of the Tax Tip program, the IRS started a new service for Spanish-
speaking taxpayers using plain language in April 2014. The Spanish Tax Tip e-subscriptions
have now reached more than 41,700 recipients.
Publications and forms
Examples of the many publications and forms we updated using plain language during
2016 are listed below:
Product Title Catalog number Audience
Pub 15 (Circular E), Employer’s Tax
Guide
10000W Taxpayers
Pub 15-A Employer’s Supplemental
Tax Guide
21453T Taxpayers
Pub 15-B Employer’s Tax Guide to
Fringe Benefits
29744N Taxpayers
Pub 17 Your Federal Income Tax
Return (For Individuals)
10311G Taxpayers
Pub 51 (Circular A), Agricultural
Employer’s Tax Guide
10320R Taxpayers
Pub 463 Travel, Entertainment, Gift,
and Car Expenses
11081L Taxpayers
12
Pub 504
Divorced or Separated
Individuals
15006I
Taxpayers
Pub 505
Tax Withholding and
Estimated Tax
15008E
Taxpayers
Pub 521
Moving Expenses
15040E
Taxpayers
Pub 523
Selling Your Home
15044W
Taxpayers
Pub 525
Taxable and Nontaxable
Income
15047D
Taxpayers
Pub 537
Installment Sales
15067V
Taxpayers
Pub 559
Survivors, Executors, and
Administrators
15107U
Taxpayers
Pub 571
Tax-Sheltered Annuity Plans
(403(b) Plans)
46581C
Taxpayers
Pub 926
Householder Employer’s Tax
Guide
64286A
Taxpayers
Pub 969
Health Savings Accounts and
Other Tax-Favored Health
Plans
24216S
Taxpayers
Pub 1075
Tax Information Security
Guidelines for Federal, State
and Local Agencies
46937O
Federal, State
and Local
Agencies
Pub 3402
Taxation of Limited Liability
Companies
27940D
Taxpayers
Form 851
Affiliations Schedule
16880G
Taxpayers
Form 940
Employer’s Annual Federal
Unemployment (FUTA) Tax
Return
11234O
Taxpayers
Instructions for F 940
Employer’s Annual Federal
Unemployment (FUTA) Tax
Return
13660I
Taxpayers
Instructions for F 941
Employer’s QUARTERLY
Federal Tax Return
14625L
Taxpayers
Form 941, Sch B
Report of Tax Liability for
Semiweekly Schedule
Depositors
11967Q
Taxpayers
Instructions for F 941,
Sch B
Report of Tax Liability for
Semiweekly Schedule
Depositors
38683X
Taxpayers
Instructions for F 941-SS
Employer’s Quarterly
Federal Tax Return-
American Samoa, Guam, the
Commonwealth of the
Northern Mariana Islands,
and the U.S. Virgin Islands
35530F
Taxpayers
Form 941-X
Adjusted Employer’s
QUARTERLY Federal Tax
Return or Claim for Refund
17025J
Taxpayers
13
Form 943
Employer’s Annual Federal
Tax Return for Agricultural
Employees
11252K
Taxpayers
Instructions for F 943
Employer’s Annual Federal
Tax Return for Agricultural
Employees
25976L
Taxpayers
Instructions for F 944
Employer’s ANNUAL Federal
Tax Return
39820A
Taxpayers
Form 945
Annual Return of Withheld
Federal Income Tax
14584B
Taxpayers
Instructions for F 945
Annual Return of Withheld
Federal Income Tax
20534D
Taxpayers
Form 990, 990-EZ or 990-
PF, Sch B
Schedule of Contributors
30613X
Taxpayers
Instructions for F 990 or
990-EZ, Sch A
Public Charity Status and
Public Support
11294Q
Taxpayers
Instructions for F 990,
Sch D
Supplemental Financial
Statements
51527M
Taxpayers
Instructions for F 990,
Sch F
Statement of Activities
Outside the United States
51530J
Taxpayers
Instructions for F 990 or
990-EZ, Sch G
Supplemental Information
Regarding Fundraising
Activities
20376H
Taxpayers
Instructions for F 990,
Sch H
Hospitals
51526B
Taxpayers
Instructions for F 990,
Sch J
Compensation Information
51525Q
Taxpayers
Instructions for F 990,
Sch K
Supplemental Information
on Tax-Exempt Bonds
20378D
Taxpayers
Instructions for F 990 or
990-EZ, Sch L
Transactions with Interested
Persons
51522J
Taxpayers
Form 990, Sch M
Noncash Contributions
51227J
Taxpayers
Form 990, Sch N
Liquidation, Termination,
Dissolution, or Significant
Disposition of Assets
50087Z
Taxpayers
Form 990 or 990-EZ, Sch O
Supplemental Information to
Form 990 or 990-EZ
51056K
Taxpayers
Instructions for F 990,
Sch R
Related Organizations and
Unrelated Partnerships
51519M
Taxpayers
Instructions for F 990-EZ
Short Form Return for
Organization Exempt From
Income Tax
64888C
Taxpayers
14
Instructions for F 990-PF
Return of Private Foundation
or Section 4947(a)(1)
Nonexempt Charitable Trust
Treated as a Private
Foundation
11290Y
Taxpayers
Instructions for F 990-T
Exempt Organization
Business Income Tax Return
11292U
Taxpayers
Form 1040, Sch H
Household Employment
Taxes
12187K
Taxpayers
Instructions for F 1040,
Sch H
Household Employment
Taxes
21451X
Taxpayers
Form 1040, Sch SE
Self-Employment Tax
11358Z
Taxpayers
Instructions for F 1040,
Sch SE
Self-Employment Tax
24334P
Taxpayers
Instructions for F 1040A
U.S. Individual Income Tax
Return
12088U
Taxpayers
Form 1040-V
Payment Voucher
20975C
Taxpayers
Form 1040-V (OCR)
Payment Voucher
22892G
Taxpayers
Form 1040X
Amended U.S. Individual
Income Tax Return
11360L
Taxpayers
Instructions for F 1040X
Amended U.S. Individual
Income Tax Return
11362H
Taxpayers
Form 1041, Sch D
Capital Gains and Losses
11376V
Taxpayers
Instructions for Sch K-1 (F
1041)
Instructions for Schedule K-1
(Form 1041) for a
Beneficiary Filing Form 1040
11374Z
Taxpayers
Form 1041-ES
Estimated Income Tax for
Estates and Trusts
63550R
Taxpayers
Instructions for F 1041-N
U.S. Income Tax Return for
Electing Alaska Native
Settlement Trusts
38105U
Taxpayers
Form 1041-QFT
U.S. Income Tax Return for
Qualified Funeral Trusts
25368F
Taxpayers
Instructions for F 1041-ES
(OCR)
Estimated Income Tax for
Estates and Trusts
23325U
Taxpayers
Form 1045
Application for Tentative
Refund
10670A
Taxpayers
Instructions for F 1045
Application for Tentative
Refund
13666W
Taxpayers
15
Instructions for F 1065,
Sch M-3
Net Income (Loss)
Reconciliation for Certain
Partnerships
38800Y
Taxpayers
Instructions for F 1066
U.S. Real Estate Mortgage
Investment Conduit (REMIC)
Income Tax Return
64231R
Taxpayers
Instructions for F 1116
Foreign Tax Credit
11441F
Taxpayers
Form 1120-POL
U.S. Income Tax Return for
Certain Political
Organizations
11523K
Taxpayers
Instructions for F 2210
Underpayment of Estimated
Tax by Individuals, Estates,
and Trusts
63610I
Taxpayers
Instructions for F 2210-F
Underpayment of Estimated
Tax by Farmers and
Fishermen
52887B
Taxpayers
Form 4952
Investment Interest Expense
Deduction
13177Y
Taxpayers
Form 4972
Tax on Lump-Sum
Distributions
13187U
Taxpayers
Form 5300
Application for
Determination for Employee
Benefit Plan
11740X
Taxpayers
Form 5405
Repayment of the First-Time
Homebuyer Credit
11880I
Taxpayers
Instructions for F 5405
Repayment of the First-Time
Homebuyer Credit
54378F
Taxpayers
Instructions for F 5695
Residential Energy Credits
66412G
Taxpayers
Form 6251
Alternative Minimum Tax-
Individuals
13600G
Taxpayers
Instructions for F 6251
Alternative Minimum Tax-
Individuals
64277P
Taxpayers
Form 6252
Installment Sale Income
13601R
Taxpayers
Form 8027
Employer’s Annual
Information Return of Tip
Income and Allocated Tips
49989U
Taxpayers
Instructions for F 8027
Employer’s Annual
Information Return of Tip
Income and Allocated Tips
61013P
Taxpayers
Instructions for F 8853
Archer MSA and Long-Term
Care Insurance Contracts
24188L
Taxpayers
16
Form 8878
IRS e-file Signature
Authorization for Form 4868
or Form 2350
32777M
Taxpayers
Form 8879
IRS e-file Signature
Authorization
32778X
Taxpayers
Form 8879-B
IRS e-file Signature
Authorization for Form
1065-B
48213R
Taxpayers
Form 8879-EMP
IRS e-file Signature
Authorization for Forms 940,
940-PR, 941, 941-PR, 941-SS,
943, 943-PR, 944, and 945
62874U
Taxpayers
Form 8879-PE
IRS e-file Signature
Authorization for Form 1065
48314D
Taxpayers
Form 8879-S
IRS e-file Signature
Authorization for Form
1120S
37252K
Taxpayers
Form 8919
Uncollected Social Security
and Medicare Tax on Wages
37730B
Taxpayers
Form CT-1
Employer’s Annual Railroad
Retirement Tax Return
16006S
Taxpayers
Instructions for Form CT-1
Employer’s Annual Railroad
Retirement Tax Return
16005H
Taxpayers
Form CT-2
Employee Representative
Quarterly Railroad Tax
Return
16030S
Taxpayers
Form W-2
Wage and Tax Statement
10134D
Taxpayers
Form W-2AS
American Samoa Wage and
Tax Statement
10140H
Taxpayers
Instructions for Forms
W-2G and 5754
Instructions for Forms W-2G
and 5747
27989I
Taxpayers
Form W-2GU
Guam Wage and Tax
Statement
16026K
Taxpayers
Form W-2VI
U.S. Virgin Islands Wage and
Tax Statement
49977C
Taxpayers
Form W-3
Transmittal of Wage and Tax
Statements
10159Y
Taxpayers
Form W-3SS
Transmittal of Wage and Tax
Statements
10117S
Taxpayers
Form W-4
Employee’s Withholding
Allowance Certificate
10220Q
Taxpayers
Form W-4P
Withholding Certificate for
Pension or Annuity
Payments
10225T
Taxpayers
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Form W-4S Request for Federal Income
Tax W ithholding From Sick
Pay
10226E Taxpayers
Affordable Care Act
The IRS conducted significant outreach in 2016 to inform taxpayers about the Affordable
Care Act. We used plain writing techniques in all of our ACA-related communications.
Highlights include:
Maintained web content IRS.gov/aca in both English and Spanish
Reviewed and refreshed 23 sets of Q&As for individuals and families, employers and
other entities and organizations
Released 62 e-News items, Exempt Organizations updates and guidance releases
Created 118 Health Care Tax Tips (includes English and Spanish)
Included ACA messages in 57 regular 2016 Tax Tips (FS, Summer and special
edition includes both English and Spanish)
Maintained 6 Fact Sheets and added new Fact Sheet(s)
Released 19 News Releases with ACA information
Congressional, taxpayer and employee correspondence
The IRS also applies plain language standards when responding to inquiries we receive at
our headquarters. The office is charged with overseeing congressional, taxpayer and IRS
employee correspondence addressed to the commissioner and deputy commissioners. The
office edited approximately:
1,332 responses to congressional offices
Privacy
We redesigned key privacy-related content, including:
Privacy Policy PageWe completed a line-by-line revision to simplify and clarify
privacy policy. We added links and language to adhere to OMB A-108 and OMB M-
17-06 requirements, including a privacy complaint process.
Publication 1075, Tax Information Security Guidelines for Federal, State and
Local Agencies (Catalog 469370) We made 51 changes to technical content and
updates to the table of contents, index and hyperlinks.
18
Governmental Liaison & Data Exchange Program Specification BooksWe
reworded to reduce sentence length so the information is easier to read, clear and
concise. We corrected passive sentences and included hyperlinks where possible,
making it easier for the reader to find what they need quickly.
Governmental Liaison & Data Exchange Program Enrollment Forms We
changed tables from double column to single column for easy reading and
completion. All instructions are together and the document is easier to understand
and complete.
19
Sharing Plain Writing Act requirements
The IRS publishes information on the Act on the agency intranet. We maintain a Plain
Writing Toolkit site with tools and references employees can use to comply with the Act.
Specific business units maintain resources specific to their specialty areas.
We also publish news articles on the Act and its requirements on the agency intranet, such
as:
Type of
articles
2016
statistics
How-to articles explaining Federal Plain
Language Guidelines
• 3 reference articles
• 17,841 reader visits
Feature articles highlighting the Plain
Writing Act and available training and
tools
• 3 feature articles
• 21,072 reader visits
Articles for plain writing subject matter
experts
• 6 articles
• 1,616 reader visits
Training
The IRS provided the following training:
Course title
Number of
completions
in 2016
Plain Writing Act Briefing for new employees 2,032 completions
Writing for the Web (Course #22569) 370 completions
The Plain Writing Act (Course #55825) 502 completions
Write This Way (Course #58228)
624 completions
Plain Language and Style Editing Refresher
Training
45 completions
Writing Your IRM in Plain Language (Course #
57235)
81 completions
Tools for employees
IRS Style Guide To help ensure that all IRS written products printed and online are
clear, consistent and follow plain language principles, the Plain Language Act Working
Group, published the online IRS Style Guide (Document 13275). The guide is designed to be
used by all IRS employees and includes chapters on grammar, spelling, online terms,
acronyms, plain language and more. We continue to create awareness of the IRS Style
20
Guide by issuing articles in our all-employee newsletter and on our employee website.
We’ll continue to update and raise awareness of the guide throughout 2017 and beyond.
Taxpayer Advocate Service - The Taxpayer Advocate Service is an independent
organization within the IRS that protects taxpayer rights and helps individuals, businesses
and exempt organizations resolve problems they can’t resolve with the IRS. In calendar
year 2015, TAS launched the Welcome Screen, which serves as a key platform for employee
engagement. TAS continues its use of both the Associated Press Stylebook and IRS Style
Guide writing guidelines for all content posted on the Welcome Screen. This provides a
consistent set of rules for all of our news article writers to follow which, in turn, improves
our plain writing skills.
Media & Publications M&P’s role i n the IRS is significant, in that it plans and produces or
procures all IRS p rint and electronic communications products the public uses to comply with tax
filing requirements and obligations and employees use f or tax administration. This encompasses
the d esign, production planning and delivery/distribution coordination required to provide t he
highest quality products and services, using all available print and electronic media and technology.
Each year, M&P is responsible for approximately 1,100 tax and 15,000 non-tax products and
printing and mailing approximately 200 million taxpayer notices and letters.
Product Improvement
Publication 14488, Tax
Forms & Publication Style
Guide
Revised to add a reference/link to the IRS Style Guide
Moving forward
For 2017, we will continue to promote the use of plain language throughout the IRS in the
following ways:
Publicize our Plain Writing Toolkit. The Toolkit includes basic elements of plain
writing, the Plain Language Checklist and Review Sheet and a link to the Federal
Plain Language Guidelines
Publish articles on the Act and its requirements on our agency intranet
Update and continue to publicize a consolidated IRS Style Guide to ensure consistent
use of plain language techniques for all forms of communications
Use communications professionals as plain writing subject matter experts to help
other IRS professionals with product development
Continue to update our Internal Revenue Manuals to reflect plain language
requirements
Continue to require all new employees to complete the Plain W riting Act of 2010
briefing
Continue to require all key IRS.gov contributors and communications staff complete
Writing for the Web training
21
IRS plain writing webpage
Website address http://www.IRS.gov/plainwriting
Contact us page:
https://www.irs.gov/uac/Plain-Language-at-the-IRS-Report-an-Issue-Tell-Us-
What-You-Think
22
Plain Language Checklist and Review Sheet
ocument number Catalog num ber ocument title ate reviewed
Email addressTelephone numberOriginator name
Part I - Structural Elements In The Document You Are Evaluating
Yes No
1 Are organized to serve th e reader's needs - The most im portant material is first and the exceptions are last. O r
the materia! is chronological
2. Have useful headings - One or more descriptive headings on each page help the reader find the way through the
material
3. Have short sentences, paragraphs and sections - There is little dense text with few headings and no white
space. There are no run-on sentences
4. Use lists and tables to sim plify complex material - The w riter has shortened and ciarified complex material with
lists and tables
5. Use no m ore than tw o or three sub ordin ate levels - T he top level may have to be sub-divided if m ore parts are
needed
Yes No
Part II - Language Elements In The Document You Are Evaluating
1. Are w ritten for the averag e reader - The writer has addressed the expertise and interest of the average reader,
not experts or management unless they are the intended audience
2. Use active voice - Active sentences put the actor first (as the subject), then the verb, then the object of the action.
"Fred mailed th e check. " instead of "The check was m ailed by Fred"
3. Contain you and other pronouns that speak to the reader - You is for the reader, and we is for the agency
4. Use th e simplest tenses possible - This shows clarity and straightforw ardness. It says, for example, We issue a
report every quarter,
not We will be issuing a report every quarter
5. Contain base verbs, not nom inalizations (hidden verbs) - This show s strength and brevity. It says, for example,
We m anage the program
and We analyze data
not We are responsible for managem ent of the program" or We
conduct an analysis of the data"
6.
D
o not have excess words - Check to see if the writer has challenged every word - do you find any that aren’t
needed
?
Pronouns, active voice and base verbs help elim inate excess words. So does elim inating unnecessary
modifiers (such as really)
7. Use con tractions like w e ll, can t and dont - This helps reduce w ords and make th e m essage more
straightforward. You should see w ords like H ere’s" instead of Enclosed please find
8. Use fam iliar words - Abbreviations are defined (and limited). You should not see jargon, foreign terms, Latin term s
or legal terms. There are no noun strings
9. Use must to express requirements - Using must avoids the ambiguous word shall
10. Place w ords carefully - There are no large gaps between the subject, the verb and the object. Exceptions are last.
Modifiers are in the correct place
From http: /
/w w w .p lain la ng uag e.gov/h o w to /q u ic k re fere n c e /ch e c k lis t.c fm
Form 14481 (4-2013)
Catalog Number 62624M
publish. no. irs. gov
epartment of the Treasury - Internal Revenue Service
Appendix - Plain Language Checklist and Review Sheet
23
Page 2
Part III - Stru ctu ral Elem ents In The D ocument You Are Reviewing
Element
Review and Recommendations For Improvement
1. Organized for reader escribe order, if obvious (chronological, Q&A, etc. )
2. Useful headings If no or few headings, should there be any If so, suggest headings and placement
3. Short sections,
sentences
If document has headings, are sections brief and to the point (See also item 3, above. ) Are most
sentences relatively short
4. Lists and tables for
complex info, if
applicable
If document has no lists and tables, are they needed If needed, suggest placement and data
5. No more than three
subordinate levels
Base determination on heading levels or bullet levels
Structural
recommendations
D
?
?
?
Part IV - Langu a ge Elem ents In The
D
ocum ent You Are Review in g
Element
Review and Recommendations For Improvement
1. Written for the
average reader
Is it clear who the intended audience is
2. Active voice Will document require substantial rewriting to conform to mostly active voice
3. Pronouns If no or few pronouns, should there be any If so, suggest placement
4. Simplest tense
possible
If not simple present tense, what tense is used
5. Base verbs oes document use mostly strong, active verbs If not, cite examples of hidden verbs that should be
addressed
?
D ?
Form 14481 (4 -2013)
Catalog Number 62624M publish. no. irs. gov Department of the Treasury - Internal Revenue Service
Appendix - Plain Language Checklist and Review Sheet
24
Page 3
6. Omits excess words Select a random sentence on each page (or in each paragraph) and note how many can be shortened
7. Contractions Check for use of contractions. If used, is usage consistent or mixed
8. Concrete, familiar
words
Where possible, does document use mostly familiar words, mostly complex words or a mixture
9, Uses must to
express requirements
Check for instances of the word shall
10, Word placement Cite examples of poor placement if applicable
Language
recommendations
Overall determination
Minor modifications
Modifications to structure (such as headings, lists, tables)
Substantial rewriting
Form 14481 (4-2013)
Catalog Number 62624M publish. no. irs. gov
Department of the Treasury Internal Revenue Service
Appendix - Plain Language Checklist and Review Sheet
-
25