Table 8a. Total Earned Income Tax Credit Return Examination Volume By Examination Class Fiscal Years 1996 - 2002
Return Type/Examination Class 1996 1997 1998 1999 2000 2001 2002
Individual income tax returns, total Nonbusiness returns: Forms 1040A with TPI under $25,000 [1] All other returns by size of TPI: Under $25,000 $25,000 under $50,000 $50,000 under $100,000 $100,000 or more [2] Business returns: Schedule C returns by size of TGR: Under $25,000 $25,000 under $100,000 $100,000 or more Schedule F returns by size of TGR: Under $100,000 $100,000 or more Number of FTEs [3]
851,083
365,646
324,243
607,308
272,020
413,896
377,758
560,747
279,021
278,708
503,855
190,234
305,279
247,329
47,955 95,589 76,521 15,536
18,357 31,337 13,413 2,952
20,053 7,181 593 117
34,597 16,459 1,127 213
19,642 9,232 546 93
27,281 8,812 918 138
60,642 11,516 944 203
31,145 16,030 5,793
13,439 4,990 1,792
13,504 2,945 842
42,172 5,785 2,030
44,932 5,839 1,228
56,508 12,747 2,072
44,958 10,384 1,543
1,050 717 350
216 129 215
216 84 335
659 411 659
187 87 528
97 44 633
175 64 557
[1] Includes Forms 1040A and 1040EZ [2] Drops in examination closures in FYs 1997 and 1998 resulted from prior year modifications to EITC eligibility and filing rules. [3] Full Time Equivalents are calculated by the following formula: [(Direct Staff Hours per AIMS) / (2087)] / (Direct Compliance Time Percentage per IRS Examination Table 37) Source: IRS, Report to Congress: IRS Tax Compliance Activities. July 2003. Also, AIMS Database (closed Cases), IRS Examination Table 37 - An Examination activity management report.