# for Tax Years 2014-2016

> Briefs, arguments, decisions, and more.

URL: https://www.frixlaw.com/law-library/documents/agency%3Airs%3A427ff834350fad12

## Record

- **Collection:** Agency decision
- **Document type:** Agency decision

## Text

October 2022

The Net Tax Gap
for Tax Years 2014-2016

Publication 5786 (10-2022) Catalog Number 93942J Department of the Treasury Internal Revenue Service www.irs.gov

This page intentionally left blank.

The Net Tax Gap
for Tax Years 2014-2016

Suggested Citation:
Plumley, A.H.
The Net Tax Gap for Tax Years 2014-2016
Research, Applied Analytics & Statistics Technical Paper
Internal Revenue Service
Publication 5786
Washington, DC
October 2022

.
Internal Revenue Service | Research, Applied Analytics & Statistics

This page intentionally left blank.

Table of Contents
Executive Summary ....................................................................................................................... iii
Introduction ..................................................................................................................................... 1
1. How Much of the Gross Tax Gap Will Eventually Be Collected? ............................................ 1
2. Estimating Late Payments for a Given Tax Year ....................................................................... 2
2.1 Data by Fiscal Year and Tax Year ....................................................................................... 3
2.2 Projection Method................................................................................................................ 4
2.3 Corporation Income Tax ...................................................................................................... 6
3. Trends in Late Payments by Type of Tax .................................................................................. 7
Appendix
1. Tax Class 1 (Employment Taxes) .............................................................................................. 9
2. Tax Class 2 (Forms 1041 and 1065) ........................................................................................ 11
3. Tax Class 4 (Excise Taxes) ...................................................................................................... 13
4. Tax Class 5 (Estate & Gift Taxes)............................................................................................ 15
5. Tax Class 7 (Railroad Retirement Tax) .................................................................................... 17
6. Tax Class 8 (Unemployment Tax) ........................................................................................... 19
Tables and Figures
Table 1. Enforced and Late Payments of Tax by Type of Tax, ...................................................... 2
Table 2. Late Payments of Individual Income Tax by Tax Year of Liability and Fiscal Year of
Payment......................................................................................................................... 3
Table 3. Enforced Payment of Corporation Income Tax by Tax Year of Liability and Fiscal Year
of Payment .................................................................................................................... 7
Table 4. Projected Total Enforced and Other Late Payments, Tax Years 2014-2019 .................... 7
Table 5. Percent of the Gross Tax Gap That Will Be Collected ..................................................... 8
Figure 1. Late Payments of Individual Income Tax by Tax Year, FY2008-FY2020 ..................... 5
Figure 2. Projected Eventual Late Payments of Individual Income Tax, TYs 2011-2019 ............. 6

Internal Revenue Service | Research, Applied Analytics & Statistics

i

This page intentionally left blank.

ii

The Net Tax Gap
for Tax Years 2014-2016
Executive Summary
The gross tax gap for a given tax year is the amount true tax liability that is not paid on
time. The net tax gap is the portion of that amount that is never paid. The difference is the
amount of tax for that tax year that is paid late (i.e., after the payment due date). Some of it is
collected through IRS enforcement efforts, and some is paid without IRS intervention (e.g.,
remitted when filing a return just before an extended filing deadline, 1 or when filing an amended
return). Our estimate of the average annual gross tax gap for the Tax Year 2014 to 2016 period
is $496 billion (see our summary report). We estimate that $68 billion of this would eventually
be paid late, leaving an average annual net tax gap estimate of $428 billion for this period. 2
Unlike most components of the tax gap, we can observe and tabulate all late payments.
However, for any given tax year, late payments are typically made over many subsequent fiscal
years, and that process is not usually complete by the time we need to estimate the tax gap.
Therefore, to estimate the net tax gap we need to project the amount of tax likely to be paid for
the tax year in question after the year the late payment tabulations were compiled. We tabulate
from the IRS Master File all late payments by type of tax, by tax year of liability, and by fiscal
year of payment, making it possible to project future late payments for a given tax year based on
the trends observed for earlier tax years. Moreover, because the tabulations are compiled
separately for each type of tax, we are able to produce estimates of the net tax gap for each type
of tax. This report documents the methods used to estimate enforced and late payments,
providing estimates by type of tax for Tax Years 2006 through 2016. Section 1 introduces the
net tax gap concept. Section 2 explains our method for estimating late payments for a given tax
year (with supplemental details provided in the Appendix). Section 3 presents the net tax gap
estimates by type of tax, and Section 4 comments on the trends in late payments.

The payment due date is generally the original due date of the return; extending the filing deadline does not extend
the payment deadline.
2
Note that all of these payment amounts include tax only since interest and penalty payments do not reduce the tax
gap. Payments are allocated first to satisfy tax assessments, then to penalties and interest.
1

Internal Revenue Service | Research, Applied Analytics & Statistics

iii

The Net Tax Gap for Tax Years 2014-2016

Introduction
Some of the gross tax gap is collected through IRS enforcement efforts, and some is paid
late (i.e., after the payment due date) without IRS intervention (e.g., remitted when filing a return
just before an extended filing deadline, 3 or when filing an amended return). The net tax gap for a
given tax year is the gross tax gap minus these enforced and late payments; it is the amount that
will never be paid. Our estimate of the average annual gross tax gap for the Tax Year 2014 to
2016 period is $496 billion (see our summary report). We estimate that $68 billion of this would
eventually be paid late, leaving an average annual net tax gap estimate of $428 billion for this
period. 4
This is not the same as the underpayment gap, which is the amount of tax that is reported
on timely filed returns, but is not paid on time. Rather, these enforced and late payments relate
to all three components of the tax gap: nonfiling, underreporting, and underpayment.
1. How Much of the Gross Tax Gap Will Eventually Be Collected?
Unlike most of the tax gap, late payments can be observed. However, since enforcement
and other late activity often happen many years after a given tax year has ended, we must project
into the future to estimate how much will eventually be collected for any recent tax year.
It is therefore helpful to start by tabulating enforced and late payments by fiscal year of
payment, as in Table 1, which indicates that most of the late revenue is due to enforcement.
Other late payments account for roughly 30 percent of the total each fiscal year. Historically,
roughly half of corporation income tax enforcement revenue is paid late (i.e., after the payment
due date for the tax year in question). This is primarily because corporations often make (timely)
estimated tax payments (or realize other credits) that are eventually applied to enforcement
assessments related to a tax year that begins after the payment was made (or the credit was
realized). These payments cannot be tracked in the standard tabulations of late payments used
for the other types of tax. Instead, the corporation income tax figures are taken entirely from the
tabulations of Total Enforcement Revenue Collected (TERC) from the Enforcement Revenue
Information System (ERIS), assuming that corporations do not make any late payments that are
not already captured by TERC.

The payment due date is generally the original due date of the return; extending the filing deadline does not extend
the payment deadline.
4
Note that all of these payment amounts include tax only since interest and penalty payments do not reduce the tax
gap. Payments are allocated first to satisfy tax assessments, then to penalties and interest.
3

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 1

The Net Tax Gap for Tax Years 2014-2016

Table 1. Enforced and Late Payments of Tax (in $M) by Type of Tax, Fiscal Years 20142019
Type of Tax†
FY2014
FY2015
FY2016
Total Enforced and Late Payments from the IRS Master Files
Individual Income Tax
46,629
51,803
53,050
Employment Tax
2,217
3,265
3,178
Estate & Trust Income Tax
772
1,364
1,052
Corporation Income Tax*
11,288
8,964
7,064
• Late payments
6,672
6,891
4,511
4,616
2,073
2,553
• Timely enforcement revenue
Excise Taxes
164
223
228
Estate & Gift Taxes
3,018
2,598
2,998
Railroad Retirement Tax
3
6
2
Unemployment Tax
112
234
214

FY2017

FY2018

FY2019

52,954
2,579
1,022
7,980
7,889
91
215
2,822
2
197

57,088
3,306
1,595
8,210
4,907
3,303
262
3,302
4
198

64,078
3,512
1,638
6,023
4,656
1,367
256
3,036
2
139

TOTAL
65,035
67,072
68,456
68,653
73,107
78,463
Total Enforced Revenue Collected (TERC), Tax Only (From ERIS)
Individual Income Tax
28,970
30,608
31,924
33,484
34,151
35,681
IMF Other
1,047
1,139
1,051
1,064
1,075
1,121
IMF Partial Assessments
19
-1
22
107
58
31
Withholding (income &
3,794
3,865
3,652
3,619
3,388
3,433
employment taxes)
Employment Tax (FICA)
88
75
63
68
64
62
BMF Partial Assessments
-100
323
-990
-341
2,056
99
Corporation Income Tax
11,288
8,964
7,064
7,980
8,210
6,023
Excise
121
109
75
138
159
112
Estate Tax
533
393
550
562
542
481
Unemployment Tax (FUTA)
177
175
147
143
154
130
BMF Other
2,139
951
1,929
476
933
1,173
TOTAL
48,076
46,601
45,487
47,300
50,790
48,346
†
The two panels of this table rely on different data sources, which use different definitions of tax group, so not all
lines are comparable.
* The total corporation income tax figures are the tax portion of TERC from ERIS; the late portion is tabulated from
the Master File; the timely portion is the difference.

2. Estimating Late Payments for a Given Tax Year
The figures in Table 1 are amounts paid in a given fiscal year, regardless which tax years
to which they apply. Since the tax gap is a tax year concept, and since many late payments are
made many years after they were due, we need to project from historical trends how much will
eventually be paid for a given tax year. Although the method for doing so is generally the same
for each type of tax, the trends themselves are unique to each type of tax. This section explains
the projection method using individual income tax—the largest source of late payments, by far—
as an example.

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 2

The Net Tax Gap for Tax Years 2014-2016

2.1 Data by Fiscal Year and Tax Year

Table 2 shows the distribution of individual income tax (including self-employment tax)
late payments across tax years for Fiscal Years 2008 through 2013—the only years so far for
which we have complete data. As might be expected, the largest sums occur in the two fiscal
years following the end of the tax year (highlighted in bold). The amounts paid in subsequent
fiscal years continues to decline each successive year since older assessments are harder to
collect and they are eventually deemed uncollectible by the statute of limitations.
Another key observation from Table 2 is that payments in any given fiscal year relate to
at least 20 tax years—even for individual income tax. Put another way, we can expect payments
for a given tax year to trickle in for at least 20 years. This makes it challenging to project how
much will eventually be paid for a recent tax year. This is made even more difficult by the fact
that payment records are generally dropped from the Master File after just three years of
inactivity, so any payments tabulated now for older fiscal years (before FY 2008) are not
complete.
Table 2. Late Payments of Individual Income Tax* (in $M), by Tax Year of Liability
(1995-2019) and Fiscal Year of Payment (2014-2020)
Tax Year
<1995
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019

FY2014
11
2
5
6
18
29
72
87
132
212
268
360
506
677
1,059
1,498
2,345
4,369
21,037
13,936
1
0
0
0
0
0

FY2015
6
1
2
3
6
15
44
56
95
152
228
302
423
561
777
1,010
1,584
2,454
4,506
24,111
15,467
1
0
0
0
0

FY2016
6
1
1
2
4
11
25
48
62
101
150
213
325
400
540
677
1,070
1,564
2,468
4,643
25,428
15,311
0
0
0
0

FY2017
16
9
32
4
3
8
19
22
35
72
118
160
270
337
419
489
710
1,082
1,590
2,614
4,951
25,157
14,838
0
0
0

FY2018
3
0
1
14
2
5
11
22
25
49
81
125
188
368
325
361
520
761
1,118
1,711
2,820
5,278
23,525
19,774
0
0

FY2019
2
1
0
3
1
4
8
12
16
24
51
87
140
201
301
319
405
549
799
1,234
1,942
2,983
5,330
30,481
19,184
1

FY2020
1
0
0
0
20
5
15
31
7
10
22
41
63
122
162
230
274
352
486
791
1,222
1,727
2,668
5,153
27,105
8,571

Total

46,629

51,803

53,050

52,954

57,088

64,078

49,076

* Includes self-employment tax.

Payments of the other types of tax display a similar distribution across the years; see the
Appendix.
Internal Revenue Service | Research, Applied Analytics & Statistics

Page 3

The Net Tax Gap for Tax Years 2014-2016

2.2 Projection Method

Our detailed tabulations of complete late payments began with Fiscal Year 2008 data.
Although we have data related to earlier fiscal years, those tabulations are incomplete in that they
do not include amounts that had been dropped from the Master File (due to inactivity) before the
tabulation was made. So, we don’t have a complete set of data for any tax year.
However, we have accurate data for Fiscal Years 2008 through 2020 for each tax year (as
in Table 2). That means that between Tax Years 2007 and around 2014, we have complete data
for the critical first several fiscal years of a tax year’s flow of payments. The rest (“tail”) of each
tax year’s flow can be estimated from the average shape of that tail across all years. In fact, a
composite average can be derived from the FY2008-2020 segments taken from each tax year’s
flow, recognizing that these segments are taken from different years in the flows relative to the
tax year in question. For example, the FY2008-2020 segment begins just two years after the tax
year in the TY2006 flow, while it begins ten years after the tax year in the TY1998 flow. These
segments are plotted in Figure 1 for individual income tax, where the X-axis is defined by the
number of years a given payment took place after the tax year in question. (So, for example,
FY2008 payments for Tax Year 1998 are plotted at TY+10.)
The striking observation from Figure 1 is that after the first few fiscal years of payment
flow for any given tax year, the “tail” is very closely the same magnitude—even in dollar
terms—for each tax year. That simplifies the task of projecting future payments for a given tax
year. Starting in TY 2007 our projection uses actual tabulations for at least the first three fiscal
years (more, if available), then the composite average flow over the remaining years up to the
25th year following the tax year.

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 4

The Net Tax Gap for Tax Years 2014-2016

Figure 1. Late Payments of Individual Income Tax† by Tax Year, FY 2008 - FY 2020

† Includes self-employment tax.

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 5

The Net Tax Gap for Tax Years 2014-2016

Figure 2 illustrates the cumulative value of the tax year flows of individual income tax
late payments across fiscal years for Tax Years 2011 through 2019. We applied this approach to
the other types of tax, as well. They all exhibited the same type of “tails,” though most displayed
a bit more scatter than did individual income tax. See the Appendix for details.
Figure 2. Projected Eventual Late Payments of Individual Income Tax, TYs 2011-2019

2.3 Corporation Income Tax

The one exception to this approach of relying solely on tabulations of payments recorded
on the IRS Master Files has to do with corporation income tax, which had to be estimated from
enforcement payments tabulated from ERIS (rather than Master File) data, as explained in
Section 1 above. Table 3 displays these amounts by tax year of liability and fiscal year of
payment, with the largest amounts highlighted in bold; note that for a given tax year these are
scattered much more than with individual income tax. Our projections of total eventual
payments for each tax year followed an analysis of the tails that was similar to the other types of
tax, but with known payment flow for each tax year over a time segment (FY2006-2013) that
was two years longer than for the other types of tax.

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 6

The Net Tax Gap for Tax Years 2014-2016

Table 3. Enforced Payment of Corporation Income Tax (in $M), by Tax Year of Liability
and Fiscal Year of Payment
Tax Year
<2000
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019

FY2011
1,254
436
854
866
771
1,230
1,332
2,004
1,370
848
806
136
6
0
0
0
0
0
0
0
0

FY2012
-3
298
-3
248
63
701
1,245
1,182
1,425
739
406
439
122
6
0
0
0
0
0
0
0

FY2013
-463
812
479
351
410
576
979
1,143
723
1,121
1,206
552
428
217
8
0
0
0
0
0
0

FY2014
569
72
190
113
687
1,410
1,753
482
1,284
1,160
1,243
1,372
513
523
171
6
0
0
0
0
0

FY2015
-11
160
267
5
161
276
635
1,093
936
608
1,212
629
490
458
413
252
8
0
0
0
0

FY2016
-44
-99
-146
98
168
292
114
1,140
1,045
773
555
755
777
999
539
601
203
7
0
0
0

FY2017
184
-74
55
32
5
338
59
122
165
607
300
1,005
1,333
2,261
1,570
238
438
218
5
0
0

FY2018
-11
46
66
74
-54
-68
16
341
471
622
165
1,477
805
1,359
329
474
297
683
255
6
0

FY2019
-12
-13
-22
24
104
366
276
186
21
135
-448
156
513
238
602
1,251
727
282
913
498
6

Total

11,912

6,869

8,543

11,550

7,590

7,778

8,862

7,352

5,802

Source: Enforcement Revenue Information System; tax portion of Total Enforcement Revenue Collected (TERC)

3. Trends in Late Payments by Type of Tax
Our projections of late payments for each type of tax for Tax Years 2014 through 2019
are provided in Table 4. Note that the projected totals for these tax years are of the same order of
magnitude as the fiscal year totals given in Table 1.
Table 4. Projected* Total Enforced and Other Late Payments ($B), Tax Years 2014-2019
Individual Income Tax
Corporation Income Tax
Employment Tax **
Unemployment Tax
Estate and Trust Income Tax
Excise Taxes
Estate & Gift Taxes
Railroad Retirement Tax
Total

TY2014
51.9
7.3
5.4
0.2
1.5
0.3
2.3
0.005
68.8

TY2015
51.6
7.5
5.2
0.2
1.0
0.2
3.0
0.002
68.7

TY2016
49.0
7.8
4.6
0.2
1.1
0.2
2.6
0.002
65.6

TY2017
59.8
9.7
5.7
0.2
1.8
0.2
3.1
0.002
80.6

TY2018
55.2
8.8
5.8
0.1
1.3
0.3
3.5
0.002
75.0

TY2019
38.4
8.5
4.1
0.1
0.3
0.2
2.2
0.002
53.8

* The more recent the tax year, the fewer fiscal years of historical data are available, so more years needed to be
projected.
** Includes self-employment tax
Internal Revenue Service | Research, Applied Analytics & Statistics

Page 7

The Net Tax Gap for Tax Years 2014-2016

We present in Table 5 estimates of the percentage of the tax gap that will be collected,
broken out by type of tax, for each of the recent tax year periods for which we have published tax
gap estimates. 5 Note that the employment tax gap is typically the hardest to close; this is partly
due to the fact that delinquent small businesses often go bankrupt, making tax collection much less
likely. Table 5 suggests that the overall percentage of the gross tax that will eventually be
collected is somewhat stable over time, though it may have been increasing slightly in recent years.
Table 5. Percent of the Gross Tax Gap That Will Be Collected
Type of Tax
Individual Income Tax
Corporation Income Tax
Employment Tax *
Estate Tax
Total

TY2006

TY2008-2010

TY2011-2013

TY2014-16

12%
15%
4%
57%
12%

9%
20%
13%
75%
11%

14%
24%
6%
67%
14%

14%
20%
6%
60%
14%

* Includes self-employment tax

Excise taxes are excluded from Table 5 because we do not have underreporting or nonfiling gap estimates for them
and the underpayment gap is so small.

5

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 8

The Net Tax Gap for Tax Years 2014-2016

Appendix
Enforced and Other Late Payments
1. Tax Class 1 (Employment Taxes)
Table A1. Payments of Tax (in $M), by Tax Year of Liability and Fiscal Year of Payment
Tax
Year
<1995
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019

2008
3
2
3
6
13
21
31
74
73
113
204
331
674
2,485
0
0
0
0
0
0
0
0
0
0
0
0

2009
2
1
2
3
7
15
21
28
39
50
85
140
286
611
2,604
0
0
0
0
0
0
0
0
0
0
0

2010
1
0
1
1
4
9
15
18
24
32
46
69
156
309
649
1,590
0
0
0
0
0
0
0
0
0
0

2011
0
0
1
1
2
6
11
13
16
45
34
41
73
152
320
536
1,084
0
0
0
0
0
0
0
0
0

2012
3
2
1
1
1
4
6
13
15
16
23
30
55
96
213
344
636
1,572
0
0
0
0
0
0
0
0

Fiscal Year of Payment
2013
2014
2015
0
0
0
0
0
0
0
0
0
1
0
0
1
1
0
2
1
1
4
2
2
7
4
3
10
8
4
13
10
8
16
14
10
19
15
14
30
26
20
55
33
29
103
69
64
159
101
74
271
151
111
461
235
162
1,235
432
265
0 1,114
577
0
0 1,920
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

2016
0
0
0
0
0
0
2
2
3
5
6
10
15
24
39
53
81
98
166
277
509
1,887
0
0
0
0

2017
0
0
0
0
0
0
1
1
1
3
4
7
12
20
31
37
51
63
92
166
240
463
1,386
0
0
0

2018
0
0
0
0
0
0
0
1
1
2
2
4
7
16
26
28
38
54
69
90
174
248
516
2,030
0
0

2019
0
0
0
0
0
0
0
0
1
1
1
3
5
9
15
24
25
28
39
59
90
140
235
482
2,357
0

2020
0
0
0
0
0
0
0
0
0
0
0
1
2
3
6
14
18
20
21
39
58
84
137
210
420
1,249

Total

4,034

3,893

2,927

2,335

3,030

2,389

3,178

2,579

3,306

3,512

2,286

2,217

3,265

Source: IRS Business Master File

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 9

The Net Tax Gap for Tax Years 2014-2016

Figure A1. Late Payments of Employment Taxes* by Tax Year, FY1995 - FY2020

* Tax Class 1

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 10

The Net Tax Gap for Tax Years 2014-2016

2. Tax Class 2 (Forms 1041 and 1065)
Table A2. Payments of Tax (in $M), by Tax Year of Liability and Fiscal Year of Payment
Tax
Year
<1995
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019

2008
0
0
0
0
1
1
15
9
2
5
9
25
380
358
16
0
0
0
0
0
0
0
0
0
0
0

2009
0
0
0
0
0
0
0
1
0
2
-5
13
35
389
447
26
0
0
0
0
0
0
0
0
0
0

2010
0
0
0
0
24
0
1
1
0
1
2
-32
-27
25
122
286
11
0
0
0
0
0
0
0
0
0

2011
0
0
0
0
0
0
1
0
1
3
2
3
5
5
11
75
325
5
0
0
0
0
0
0
0
0

2012
0
0
0
0
0
0
0
2
11
0
4
2
3
5
-51
12
31
391
8
0
0
0
0
0
0
0

Total

823

909

414

437

420

Fiscal Year of Payment
2013
2014
2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
25
1
0
1
0
0
2
1
0
1
1
2
4
9
1
9
4
2
5
-2
7
4
12
7
105
16
13
563
-76
0
10
794
171
0
13 1,147
0
0
13
0
0
0
0
0
0
0
0
0
0
0
0
731

772

1,364

2016
0
0
0
0
0
0
0
0
0
0
1
1
0
2
2
1
3
6
14
12
210
782
16
0
0
0

2017
0
0
0
0
0
0
0
0
0
0
4
0
2
1
1
2
3
2
6
12
43
176
758
11
0
0

2018
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
0
1
3
3
7
17
30
303
1,204
24
0

2019
0
0
0
0
0
0
11
1
0
1
0
1
1
6
0
1
1
1
4
4
12
17
36
595
924
21

2020
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
0
0
0
0
5
4
3
11
5
339
1,606

1,052

1,022

1,595

1,638

1,975

Source: IRS Business Master File

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 11

The Net Tax Gap for Tax Years 2014-2016

Figure A2. Late Payments of Estate & Trust Income Tax* by Tax Year, FY1995 - FY2020

* Tax Class 2, Forms 1041 and 1065

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 12

The Net Tax Gap for Tax Years 2014-2016

3. Tax Class 4 (Excise Taxes)
Table A3. Payments of Tax (in $M), by Tax Year of Liability and Fiscal Year of Payment
Tax
Year
<1995
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019

2008
1
0
2
2
0
1
1
2
6
5
14
17
36
92
20
0
0
0
0
0
0
0
0
0
0
0

2009
0
0
2
0
0
0
1
1
3
4
6
14
21
43
83
0
0
0
0
0
0
0
0
0
0
0

2010
0
0
0
0
0
0
0
1
1
6
4
7
14
36
43
82
0
0
0
0
0
0
0
0
0
0

2011
0
0
0
0
0
0
1
0
1
1
3
4
10
15
55
28
70
0
0
0
0
0
0
0
0
0

2012
0
0
0
0
0
0
0
0
1
1
2
10
4
5
12
17
34
105
0
0
0
0
0
0
0
0

Total

200

177

194

188

191

Fiscal Year of Payment
2013
2014
2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
12
0
0
0
0
0
0
0
0
0
1
1
0
0
1
1
0
2
1
0
1
1
0
3
9
1
10
8
5
12
8
5
17
19
13
33
33
27
90
73
53
0
0
115
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
172

164

223

2016
0
0
0
0
0
0
0
0
4
8
0
0
0
1
1
2
3
6
13
31
55
102
0
0
0
0

2017
0
0
0
0
0
0
0
1
0
0
0
0
6
8
0
1
1
2
4
16
32
47
96
0
0
0

2018
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
3
3
3
5
30
43
54
114
5
0

2019
0
0
0
0
0
0
0
0
0
0
0
0
0
0
8
9
10
10
8
5
5
11
18
55
117
0

2020
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
2
4
8
22
81
76

228

215

262

256

196

Source: IRS Business Master File

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 13

The Net Tax Gap for Tax Years 2014-2016

Figure A3. Late Payments of Excise Taxes by Tax Year, FY1995 - FY2020

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 14

The Net Tax Gap for Tax Years 2014-2016

4. Tax Class 5 (Estate & Gift Taxes)
Table A4. Payments of Tax (in $M), by Tax Year of Liability and Fiscal Year of Payment
Tax
Year
<1995
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019

2008
4
5
2
9
22
57
67
50
104
132
185
371
615
857
656
2
1
0
0
0
0
0
0
0
0
0

2009
4
1
7
5
14
43
50
32
91
74
110
173
517
345
901
646
1
0
0
0
0
0
0
0
0
0

2010
3
37
1
2
11
41
42
30
49
53
111
90
700
339
416
860
339
1
0
0
0
0
0
0
0
0

2011
1
0
1
1
4
24
41
25
37
48
45
79
152
278
342
401
416
74
0
0
0
0
0
0
0
0

2012
6
0
4
1
7
5
25
19
30
49
35
70
156
159
252
317
275
203
253
1
1
0
0
0
0
0

Fiscal Year of Payment
2013
2014
2015
3
2
3
0
0
1
0
0
2
1
1
1
2
2
1
2
0
2
3
3
12
16
6
5
17
24
5
31
20
14
27
29
23
67
56
39
67
78
59
128
84
89
202
192
117
316
566
584
175
599
115
74
80
86
547
273
207
309
614
287
1
385
595
0
1
350
0
0
2
0
0
0
0
0
0
0
0
0

2016
4
0
1
1
1
1
0
2
2
7
15
23
79
73
86
111
127
34
120
518
330
972
493
0
0
0

2017
2
1
9
0
1
0
2
1
1
3
4
22
46
54
75
76
77
32
122
140
285
465
791
598
17
0

2018
1
1
0
2
0
0
1
1
1
1
4
10
26
45
61
79
42
17
91
138
217
331
383
937
909
4

2019
1
0
0
0
0
0
1
1
2
2
0
4
13
37
54
50
28
11
51
75
112
314
228
370
1,237
445

2020
0
0
0
0
0
0
2
0
1
0
1
1
8
20
36
44
37
16
38
60
103
159
131
431
317
412

Total

3,139

3,013

3,126

1,969

1,869

1,987

2,998

2,822

3,302

3,036

1,821

3,018

2,598

Source: IRS Business Master File

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 15

The Net Tax Gap for Tax Years 2014-2016

Figure A4. Late Payments of Estate & Gift Taxes by Tax Year, FY1995 - FY2020

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 16

The Net Tax Gap for Tax Years 2014-2016

5. Tax Class 7 (Railroad Retirement Tax)
Table A5. Payments of Tax (in $K), by Tax Year of Liability and Fiscal Year of Payment
Tax
Year
<1995
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019

2008
0
44
13
641
98
0
6
111
764
777
551
501
1,179
1,660
0
0
0
0
0
0
0
0
0
0
0
0

2009
0
0
0
0
0
0
0
1
29
7
24
50
149
507
2,390
0
0
0
0
0
0
0
0
0
0
0

2010
0
0
0
0
0
0
12
0
1
3
28
37
62
58
306
1,845
0
0
0
0
0
0
0
0
0
0

2011
0
0
0
0
0
0
0
0
0
0
1
494
809
40
116
68
1,373
0
0
0
0
0
0
0
0
0

2012
0
0
0
0
0
0
0
0
0
2
0
2
0
25
9
309
295
988
0
0
0
0
0
0
0
0

Total

6,343

3,157

2,351

2,901

1,630

Fiscal Year of Payment
2013
2014
2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
4
0
0
0
2
1
17
15
1
46
18
54
9
11
38
62
60
117
200
10
58
658 2,468
99
0
206 2,121
0
0 3,020
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
997

2,789

5,510

2016
0
0
0
0
0
0
0
0
0
0
0
0
0
2
0
21
70
15
139
177
642
899
0
0
0
0

2017
0
0
0
0
0
0
0
0
0
0
0
0
0
2
4
0
33
44
7
315
440
448
787
0
0
0

2018
0
0
0
0
0
0
0
0
0
0
0
0
20
1
0
53
6
13
112
560
895
623
786
1,185
0
0

2019
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
3
5
0
5
33
11
14
63
330
1,251
0

2020
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
141
10
6
6
40
128
583

1,964

2,080

4,255

1,716

913

Source: IRS Business Master File

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 17

The Net Tax Gap for Tax Years 2014-2016

Figure A5. Late Payments of Railroad Retirement Tax by Tax Year, FY1995 - FY2020

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 18

The Net Tax Gap for Tax Years 2014-2016

6. Tax Class 8 (Unemployment Tax)
Table A6. Payments of Tax (in $M), by Tax Year of Liability and Fiscal Year of Payment
Tax
Year
<1995
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019

2008
0
0
1
1
2
2
2
3
4
7
15
23
26
98
0
0
0
0
0
0
0
0
0
0
0
0

2009
0
0
5
1
1
1
2
2
2
3
7
11
18
24
91
0
0
0
0
0
0
0
0
0
0
0

2010
0
0
0
0
1
1
1
1
1
2
3
5
9
20
24
86
0
0
0
0
0
0
0
0
0
0

2011
0
0
0
0
0
1
1
1
1
2
2
3
4
7
12
16
44
0
0
0
0
0
0
0
0
0

2012
10
4
3
0
0
0
1
1
1
1
2
2
3
5
10
21
20
132
0
0
0
0
0
0
0
0

Total

185

168

155

92

215

Fiscal Year of Payment
2013
2014
2015
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
0
0
1
0
0
1
1
1
1
1
1
1
1
1
2
1
1
3
2
2
5
3
3
10
3
4
18
8
7
26
19
14
121
16
22
0
57
29
0
0
147
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
190

112

234

2016
0
0
0
0
0
0
0
0
0
0
1
1
1
1
2
3
5
8
11
25
30
125
0
0
0
0

2017
0
0
0
0
0
0
0
0
0
0
0
1
1
1
2
2
3
4
5
13
26
25
112
0
0
0

2018
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
2
3
4
6
14
27
25
112
0
0

2019
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
2
3
4
7
15
28
24
52
0

2020
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1
1
1
1
1
2
4
6
13
16
9
39

214

197

198

139

94

Source: IRS Business Master File

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 19

The Net Tax Gap for Tax Years 2014-2016

Figure A6. Late Payments of Unemployment Tax by Tax Year, FY1995 - FY2020

Internal Revenue Service | Research, Applied Analytics & Statistics

Page 20

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/agency%3Airs%3A427ff834350fad12. Public record. Not legal advice.