【KPMG Global】United States – High-Income Taxpayers Under IRS Scrutiny Says 2023 Data Book

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© 2024 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International
Limited, a private English company limited by guarantee. All rights reserved. Printed in the U.S.A.
2024-099 | April 24, 2024
1
GMS Flash Alert
2024-099 | April 24, 2024
United States High-Income Taxpayers Under IRS
Scrutiny Says 2023 Data Book
The U.S. Internal Revenue Service (the “IRS”) released its “2023 Data Book” on April 18, 2024, an
annual publication which details the IRS’s activities during fiscal year 2023.1 The 2023 Data Book
provides IRS compliance statistics for fiscal year 2023 (October 1, 2022, through September 30,
2023), and details the initial impacts of the increased funding provided under the Inflation Reduction
Act of 2022 (“IRA”) on IRS operations2.
WHY THIS MATTERS
The IRS has intensified its enforcement and collections efforts, particularly targeting high-income and high-
wealth (HIHW) individuals.3 Many globally-mobile employees fall into this HIHW category. With the
implementation of various compliance initiatives specifically targeting HIHW individuals, made possible by the
increased funding from the IRA, many assignees within the HIHW category are likely to experience
heightened scrutiny.
The 2023 Data Book underscores the IRS’s growing focus on enforcing tax compliance among HIHW
individuals. Thus, it is advisable for these individuals to exercise due diligence by maintaining comprehensive
records and documentation in anticipation for potential audits.
The 2023 Data Book
According to the 2023 Data Book, the IRS collected approximately $4.7 trillion in revenue and processed
more than 271.4 million tax returns and other forms in the fiscal year 2023. This includes 163.1 million
individual tax returns.
The IRS had a high rate of examination of HIHW individuals, examining 8.7 percent of taxpayers filing
individual tax returns reporting total positive income of $10 million or more for tax years 2013 through 2021.
This rate of audit for high-wealth individuals is significantly higher than the overall rate of individual audits,
which stood at 0.44 percent of individual returns filed for tax years 2013 through 2021.
摘要:

©2024KPMGLLP,aDelawarelimitedliabilitypartnershipandamemberfirmoftheKPMGglobalorganizationofindependentmemberfirmsaffiliatedwithKPMGInternationalLimited,aprivateEnglishcompanylimitedbyguarantee.Allrightsreserved.PrintedintheU.S.A.2024-099|April24,20241GMSFlashAlert2024-099|April24,2024UnitedStates–H...

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作者:林sir 分类:电子书 价格:免费 属性:3 页 大小:197.28KB 格式:PDF 时间:2024-05-21

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