Contributing to charities and deducting state and local taxes most common
measures taken

ROCHESTER, N.
* Among online adults, those with household incomes of $75,000 or more
(46%) are more likely than those with incomes less than $75,000 (35%) to
file their taxes themselves using tax preparation software or an online
tax preparation program. The most popular tax minimizing strategies include:
contributing to charities (42%), deducting state and local taxes (29%), giving
deductible monetary gifts (21%), and itemizing certain purchases as work
expenses (19%).?"
Base: All Adults
Male Age Female Age
Total 18-34 35-44 45-54 55+ 18-34 35-44 45-54 55+
% % % % % % % % %
Filed/Plan
To File Taxes
This Year
(Net) 91 89 94 95 95 85 97 91 89
File them
yourself
using tax
preparation
software or
an online
tax preparation
program** 37 35 45 47 29 37 39 33 28
Utilize an
accountant
or tax
service to
prepare your
taxes 35 23 36 28 41 28 47 36 44
File them
yourself
using hard
copies of
IRS forms 12 11 10 13 18 6 10 15 10
Have a friend
/family member
file them for
you 8 19 4 1 5 13 4 5 5
Other 3 6 * 1 1 5 3 2 3
I will not file
taxes this
year 9 11 6 5 5 15 3 9 11

Note: Percentages may not add up to 100% due to rounding.5%.
** Data were weighted to reflect the total U. 21 23 14 22
I itemized/plan to
itemize certain
purchases as work
expenses. 7 9 5 4
I timed the sale of
stocks or other
assets to minimize
my tax liability. 19 9 14 23 31
I itemized/plan to itemize
travel or commuting as a
work expense. 22 12 19 26 29
Not Sure 16 19 10 12 20

TABLE 4B
EXPECTATIONS FOR PAYING MONEY OR RECEIVING A REFUND THS YEAR - BY INCOME
"Did you/Do you expect to pay money to the IRS or receive a refund this year?"
Base Those Who Filed/Plan To File Taxes This Year
Income
Total Less than $35K - $50K - $75K+
35K $49.9K $74.5%

Downloadable PDFs of The Wall Street Journal Online/Harris Interactive
Personal Finance Polls are posted at
http://www. Sampling error for the
various sub-sample results is higher and varies . Unfortunately, there are
several other possible sources of error in polls or surveys that are probably
more serious than theoretical calculations of sampling error. This includes
refusals to be interviewed (nonresponse), question wording and question order,
and weighting. Launched in 1996, the Online Journal continues to attract
quality subscribers that are at the top of their industries, with 768,000
subscribers world-wide as of Q4, 2005.

single lemonade

com

The Employment Policies Institute is a nonprofit research organization
dedicated to studying public policy issues surrounding entry-level employment.

* Those who are married (67%) and those who are divorced, separated or
widowed (65%) are much more likely than those who are single (42%) to
say they have done or plan to do something to minimize their tax
liability.

Immoral or Incorrect Tax-Saving Strategies
The poll also attempted to gauge how likely those using an accountant or
tax service to prepare their taxes this year were to be presented with an
immoral or incorrect tax-savings strategy by a professional.. 7 2 6 7 14
I timed the sale of stocks
or other assets to minimize
my tax liability. 62 69 71 62 51
I paid/expect to pay
money to the IRS. 52 59 63 60 39
I saved/plan to save it. 2 1 1 4 3
Other 10 7 13 14 8
Not sure 5 6 2 5 5
Note: Multiple-response question .

1.

custody forming

Census Data Show Just 16% of Minimum Wage Recipients
Are Sole Earners in Families With Children

TRENTON, N. adults
conducted by Harris Interactive(R) between February 28 and March 2, 2006 for
The Wall Street Journal Online's Personal Journal Edition.
* Women ages 35 to 44 are most likely to say they will utilize an
accountant or tax service (47%), compared to only 36 percent of men in
the same age category.

TABLE 2E
MINIMIZING TAX LIABILITY - BY INCOME
"Which of the following did you do this past year or will you do when filing
to minimize your tax liability?"
Base: Those Who Filed/Plan to File Taxes This Year
Income
Total Less than $35K - $50K - $75K+
35K $49. 21 7 13 19 38
I itemized/plan to itemize
certain purchases as
work expenses. 4 3 2 2 5
Other 12 10 11 12 12
I did not/do not plan to do
anything to minimize my tax
liability. 22 12 21 24 29
Not Sure 16 19 12 14 8

TABLE 5A
HOW WILL YOU SPEND YOUR REFUND - BY AGE AND GENDER
"If you received/expect to receive a refund, how did you spend/do you plan to
spend the money?"
Base: Those Who Received/Expect To Receive A Refund
Male Age
Total Total 18-34 35-44 45-54 55+
% % % % % %
I used it/plan to use
it to pay bills. 3 3 3 5 2
Other 11 12 14 8 11
Not sure 5 4 1 1 16
Note: Multiple -response question. This online sample is not a probability sample. Health offers authoritative
analysis , breaking news and commentary from top industry journalists. Subscribers to all also get access to the full content of the Online
Journal. Long recognized by its
clients for delivering insights that enable confident business decisions, the
Company blends the science of innovative research with the art of strategic
consulting to deliver knowledge that leads to measurable and enduring value.

parenting parent

, A new Wall Street Journal
Online/Harris Interactive Personal Finance Poll finds that among those U .
* Interestingly, those in the West (72%) are much more likely than those
in the Northeast (49%) to have done or plan to do something. 44%), while men are more likely than
women to say they have saved or are planning to save their refund (36%
vs.

TABLE 1C
PLANS FOR FILING TAXES - BY MARITAL STATUS
"When filing your taxes this year did you/do you plan to. online adult population.
Note: Percentages may not add up to 100% due to rounding. 21 16 19 23 24
I itemized/plan to itemize
certain purchases as work
expenses. 19 16 15 22 23
I itemized/plan to itemize
travel or commuting as a
work expense. 39 51 39 38 28
Note: Multiple-response question. 4 4 4 3
Other 12 10 15 10
I did not/do not plan to do
anything to minimize my tax
liability.

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15 is nearly $55,000 a year .
These are some of the results of an online survey of 2,009 U."

Minimizing Tax Liability
While two-fifths (39%) of tax-filing adults(1) did not or do not plan to
do anything to minimize their tax liability when filing taxes this year, a
majority (61%) has done something or is planning to do something to minimize
their liability.?"
Base: All Adults
Age
Total 18-34 35-44 45 -54 55+
% % % % %

Filed /Plan To File
Taxes This Year (Net) 91 87 96 93 92
File them yourself using
tax preparation software
or an online tax
preparation program* 37 36 42 40 29
Utilize an accountant or
tax service to prepare
your taxes 35 26 41 32 43
File them yourself using
hard copies of IRS forms 12 8 10 14 14
Have a friend/family member
file them for you 8 16 4 3 5
Other 3 6 1 2 2
I will not file taxes
this year 9 13 4 7 8

Note: Percentages may not add up to 100% due to rounding.S.

TABLE 2C
MINIMIZING TAX LIABILITY - BY MARITAL STATUS
"Which of the following did you do this past year or will you do when filing
to minimize your tax liability?"
Base: Those Who Filed/Plan to File Taxes This Year
Marital Status
Total Married Single/ Divorced/
Never Married Separated/Widowed
% % % %

Did/Plan To Do
Something To
Minimize Tax
Liability (Net) 61 67 42 65
I contributed to
charities. 19 11 21 29
I itemized/plan to itemize
travel or commuting as a
work expense. 5 2 2 4 9
I filed/plan to file taxes
separately, rather than with
my spouse.asp.harrisinteractive.

73 214

* * Data were weighted to reflect the total U. adults aged 18 and over who filed
or plan to file taxes this year (91% of all U.

This Category is Best for WebRings, Yahoo Sites, Community and Non Membership sites.

204 lemonade

J.S. "The vast majority of benefits will not go to poor families
and the majority of poor families will not receive a benefit.

Two in Five Americans Filing Taxes This Year Doing Nothing to Minimize Their Tax Liability

"However, the peace of mind that comes with
having one's taxes prepared by a professional, especially for those with
complicated financial circumstances, is of considerable importance to many. 58
Not sure 28
Decline to answer 10
Incorrect (Sub-Net) 2
Immoral (Sub-Net) 1
Note: Multiple-response question .
* Less than 0.dowjones.
In 2005, the Online Journal was awarded a Codie Award for Best Online News
Service for the second consecutive year, and its Health Industry Edition was
awarded Best Online Science or Technology Service for the third consecutive
year.com, StartupJournal.

73 moms

Why?
Because fully 84% of employees whose wages would be increased by this proposal
either live with working parents or another relative, live alone, or have a
working spouse."
New Jersey employees affected by proposed $7.minimumwage.
* Young women aged 18 to 34 (22%) are more likely than men of that age
range (15%) to say they have used or plan to use their refund for an
extravagance .S.9K $74. 5 6 2 6
I filed/plan to file
taxes separately,
rather than with
my spouse. adult online population on the basis of
age , gender, race/ethnicity, education, region and hours spent online per
week. (http://www.

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Who Will Really Benefit From New Jersey's Minimum Wage Hike?

29 17 25 33 39
I gave deductible monetary
gifts. 7 6 10 8 6
I timed the sale of stocks
or other assets to minimize
my tax liability . 12 15 7 7
I purchased an IRA.5%.com, RealEstateJournal .

suggests spouse

Census Bureau that show the vast
majority of the benefits of such an increase will not reach its intended
target -- New Jersey's working families. Research from Michigan
State University and the Federal Reserve found that the EITC is far more
efficient at actually helping those in poverty than an increase in the minimum
wage.

"The accessibility and ease of use of tax preparation software has opened
up this avenue to many tax payers and this method of tax preparation clearly
appeals to people across a range of demographic characteristics," comments
Anne Aldrich, senior vice president of the Financial Services Research
Practice at Harris Interactive. Overall, only
three percent of these adults say an accountant or tax preparer has offered
them an immoral or incorrect tax-saving strategy.

TABLE 1D
PLANS FOR FILING TAXES - BY INCOME
"When filing your taxes this year did you/do you plan to. 5 4 3 5 7
I filed/plan to file taxes
separately, rather than with
my spouse. 32 27 30 25 38
I used it/plan to use it
for an extravagance, such
as a gift to myself or
someone else or a
vacation.

custodial 837

EPI presented figures from the U.
An analysis of data compiled by the Bureau's Current Population Survey
shows that the average family income of New Jersey 's employees who would
benefit from a minimum wage increase to $7.S. Women in this age category who are
online are less likely to say this (33%).
* Perhaps due to the more complicated nature of the forms needed when
filing, married adults (42%) and those who are divorced, separated or
widowed (37%) are more likely than those who are single or have never
been married (19%) to utilize an accountant or tax service to prepare
their taxes."

Tax Refunds
The saying "It's better to give than to receive" doesn't usually apply to
tax time and more than three in five (62%) tax-filing adults have received or
expect to receive a refund this year .S.9K
% % % % %
Filed/Plan To File
Taxes This Year (Net) 91 82 97 97 97
File them yourself
using tax
preparation software
or an online tax
preparation program** 37 33 40 33 46
Utilize an accountant
or tax service to
prepare your taxes 35 26 40 43 38
File them yourself
using hard copies of
IRS forms 12 15 16 12 7
Have a friend/family
member file them for
you 8 8 3 10 6
Other 3 6 * 2 *
I will not file taxes
this year 9 18 3 3 3
* Less than 0. 12 8 10 12 19
I purchased an IRA. 42 26 45 54 46
I deducted/plan to deduct
state and local taxes. 39 51 34 32 36
Note: Multiple-response question. 39 56 34 20
Note: Multiple-response question.. 15 12 15 16 10 9
I used it/plan to use it
to pay off a loan.

Methodology
Harris Interactive(R) conducted this online survey within the United
States between February 28 and March 2, 2006 among a nationwide cross section
of 2,009 adults aged 18 and over, of whom 1,954 filed or plan to file taxes
this year and 1,267 received or expect to receive a refund.
The Online Journal provides in-depth business news and financial
information 24 hours a day, seven days a week, with insight and analysis,
including breaking business and technology news and analysis from around the
world.com), based in Rochester,
New York, is the 13th largest and the fastest-growing market research firm in
the world, most widely known for The Harris Poll (R) and for its pioneering
leadership in the online market research industry.harrispollonline.

widowed 837

* Men ages 45 to 54 who are online are most likely to say they have filed
or will file their taxes themselves using tax preparation software or an
online tax preparation program (47%) .
* As expected, the greater one's education and income, the greater the
likelihood that they have taken or plan to take steps to minimize their
tax liability. One percent admitted to
being presented with an immoral or incorrect strategy and actually using it.
Interestingly , more than one-quarter (28%) is not sure if this has ever
happened to them and more than half (58 %) say their tax professional has never
offered a tax-saving strategy. Gender, age and income all play a role
in how people plan to spend their refund. 19 23 11 16
I itemized/plan to
itemize travel or
commuting as a work
expense.

TABLE 2D
MINIMIZING TAX LIABILITY - BY EDUCATION
"Which of the following did you do this past year or will you do when filing
to minimize your tax liability?"
Base: Those Who Filed/Plan to File Taxes This Year
Education
Total High School Some College
or Less College Graduate+
% % % %
Did/Plan To Do Something
To Minimize Tax Liability
(Net) 61 44 66 80
I contributed to charities.harrisinteractive .S.
The Wall Street Journal Online network includes CareerJournal. adults).

837 204

U.S.
Just 16% of beneficiaries will be sole earners in families with children,
and each of these sole earners has access to supplemental income through the
federal and state earned income tax credit (EITC).

Furthermore, among those
who received or expect to receive a tax refund this year, a majority (52 %)
used or plans to use the money to pay bills.S. adults have filed or plan to
file their taxes themselves using hard copies of IRS forms, while another
eight percent say they have or will have a friend or family member file for
them.
* Women are more likely than men to say they have used or plan to use
their refund to pay bills (58% vs.

TABLE 2A
MINIMIZING TAX LIABILITY - BY REGION
"Which of the following did you do this past year or will you do when filing
to minimize your tax liability?"
Base: Those Who Filed/Plan to File Taxes This Year

Region
Total Northeast Midwest South West
% % % % %

Did/Plan To Do Something To
Minimize Tax Liability (Net) 61 49 61 62 72
I contributed to charities. 29 25 27 28 37
I gave deductible monetary
gifts. 4 5 2 3 4
Other 12 9 9 10 19
I did not/do not plan to do
anything to minimize my tax
liability.9K
% % % % %

Did/Plan To Do Something
To Minimize Tax Liability
(Net) 61 38 55 66 83
I contributed to
charities. 12 9 11 7 11 7
I invested/plan to invest 9 13 10 22 10 10
I donated/plan to donate it. Data related to the use of online tax preparation programs were
weighted to reflect the total U.
The Online Journal offers three industry-specific verticals: the award -
winning Health, Media + Marketing and now Law.com,
OpinionJournal.
Harris Interactive serves clients worldwide through its United States,
Europe (http://www.com.

566 214

15 per
hour.Y.
* Those with incomes of $75,000 or more (38%) are more likely than those
with lower incomes (27% of those with incomes less than $75,000) to have
saved or plan to save their refund..

. 4 3 4 4 4
Other 12 14 10 9 12
I did not/do not plan to do
anything to minimize my tax
liability. 7 3 8 12
I timed the sale of stocks
or other assets to minimize
my tax liability.

About the Survey
The Wall Street Journal Online/Harris Interactive Personal Finance Poll is
an exclusive poll that is published in the Personal Journal Edition of The
Wall Street Journal Online at http://www.

About The Wall Street Journal Online
The Wall Street Journal Online at WSJ.

partners 204

For a graphic representation of this data or to see figures for other
states, visit http://www.
* Those with incomes less than $35,000 (20%) are more likely than those
with incomes of $35,000 or more (14%) to have used or plan to use their
refund for an extravagance, such as a gift to themselves or someone else
or a vacation..
* Less than 0.
These statements conform to the principles of disclosure of the National
Council on Public Polls.com.com/europe) and Asia offices, its wholly-owned
subsidiary Novatris in Paris, France (http://www.com), and through an
independent global network of affiliate market research companies.

custodial spouse

Preparing Taxes
While many will either work with an accountant to file their taxes or will
do it themselves by computer, 12 percent of U.S..

TABLE 2B
MINIMIZING TAX LIABILITY - BY AGE
"Which of the following did you do this past year or will you do when filing
to minimize your tax liability?"
Base: Those Who Filed/Plan to File Taxes This Year

Age
Total 18-34 35-44 45-54 55+
% % % % %
Did/Plan To Do Something
To Minimize Tax Liability
(Net) 61 49 66 68 64
I contributed to
charities. 29 15 29 48
I gave deductible monetary
gifts.9K $74.?"
Base: Those Who Have or Will Utilize an Accountant or Tax Service to
Prepare Their Taxes this Year
Total
%
Accountant/Tax Preparer Offered Immoral/Incorrect
Tax-Savings Strategy (Net) 3
Immoral/Incorrect Didn't Use (Sub-Net) 2
Incorrect, so I didn't use it 2
Immoral , so I didn't use it 1
Immoral/Incorrect, But Used It (Sub-Net ) 1
Incorrect, but I used it anyway *
Immoral, but I used it anyway 1
An accountant or other tax preparer has never offered me a
tax-saving strategy.5%

TABLE 5B
HOW WILL YOU SPEND YOUR REFUND - BY AGE AND GENDER
"If you received /expect to receive a refund, how did you spend/do you plan to
spend the money?"
Base: Those Who Received/Expect To Receive A Refund
Income
Total Less than $35K - $50K - $75K+
35K $49.com/news/newsletters_wsjfinance . adult population on the
basis of age, gender, race/ethnicity, education, income, region and propensity
to be online.wsj.novatris.

parents 837

15 minimum wage:

* 47% of minimum wage earners live with a parent or relative
* 19% of minimum wage earners are a dual earner in a married couple
* 18% of minimum wage earners are a single earner with no kids
* Just 16% of minimum wage earners are single parents with kids or a
single earner in a couple with kids, and each of these sole earners has
access to supplemental income through the EITC. With the April 15 deadline right around the corner, the survey also
shows that more than one-third (37%) of online adults say they have filed or
are planning to file their taxes themselves using tax preparation software or
an online tax preparation program (37%), while 35 percent of all adults are
having them prepared by an accountant or tax service.
* When examining the data by age, those aged 45 to 54 are most likely to
say they did or plan to do something to minimize their tax liability
when filing this year (68%), while those 18 to 34 are least likely to
say this (49%). online adult population .

TABLE 4A
EXPECTATIONS FOR PAYING MONEY OR RECEIVING A REFUND THS YEAR - BY AGE
"Did you/Do you expect to pay money to the IRS or receive a refund this year?"
Base Those Who Filed/Plan To File Taxes This Year
Age
Total 18-34 35-44 45-54 55+
% % % % %
I received /expect to
receive a refund.9K $74. 62 69 67 61 63
I paid/expect to pay
money to the IRS.5%

Female Age
Total 18-34 35-44 45-54 55 +
% % % % %
I used it/plan to use it
to pay bills.

divorced custodial

While a majority (52%) of these adults
have used or plan to use this money to pay bills, others have done or plan to
do such things as save it (32%), use it for an extravagance (15%), use it to
pay off a loan (12%), invest it (9%) or donate it (2%)..?"
Base: All Adults
Income
Total Less than $35K - $50K - $75K+
35K $49. 12 4 10 16 20
I purchased an IRA . 39 62 45 34 17
Note: Multiple-response question . In 2004, the Online Journal received an EPpy Award for Best Internet
Business Service over 1 million monthly visitors.

dads widowed

Again, demographic differences exist .
Aldrich states, "Tax payers place enormous trust in their tax
professional's ability to accurately prepare their taxes, and the results of
this survey reveal that very few in the profession have violated that trust
with immoral or incorrect recommendations.
* Less than 0. online adult population .5%. 28 32 27 21 30
I used it/plan to use it for
an extravagance, such as a gift
to myself or someone else or
a vacation.
* Less than 0.com, published by Dow Jones +
Company (NYSE: DJ; http://www. Law is designed to provide law firms and
attorneys timely information on events and trends important to the legal
market.harrisinteractive . EOE M/F/D/V
To become a member of the Harris Poll Online(SM) and be invited to
participate in future online surveys, go to http://www.

parenting suggests

adults who have filed or plan to file taxes this year (91% of all adults), two
in five (39%) did not or do not plan to do anything to minimize their tax
liability. 21 14 20 23 25
I itemized/plan to itemize
certain purchases as work
expenses. 12 10 14 13 13
I purchased an IRA. 29 32 14 35
I gave deductible
monetary gifts.9K
% % % % %

I received/expect to
receive a refund. 12 12 12 14 13
I invested/plan to invest 9 7 5 6 16
I donated/plan to donate it.S.S. The Online Journal also features exclusive content, including
interactive graphics on business and world news, and online-only columns about
the automotive industry, technology, personal finance and more. "Tax-filing adults" refers to U.

suggests spouse

* Men aged 35 to 44 (22%) are most likely to say they invested or plan to
invest their refund .?"
Base: All Adults
Marital Status
Total Married Single/ Divorced/
Never Married Separated/Widowed
% % % %

Filed/Plan To
File Taxes This
Year (Net) 91 97 82 86
File them
yourself using
tax preparation
software or an
online tax
preparation
program* 37 37 34 34
Utilize an
accountant or
tax service to
prepare your
taxes 35 42 19 37
File them yourself
using hard copies
of IRS forms 12 13 9 10
Have a friend/family
member file them
for you 8 6 17 2
Other 3 2 5 4
I will not file taxes
this year 9 3 18 14

Note: Percentages may not add up to 100% due to rounding . 39 33 58 35
Note: Multiple-response question. 21 10 21 35
I itemized/plan to itemize
certain purchases as work
expenses. 5 1 5 9
I filed/plan to file taxes
separately, rather than with
my spouse. 52 44 38 53 47 41
I saved/plan to save it. 32 36 42 32 41 30
I used it/plan to use
it for an extravagance,
such as a gift to myself
or someone else or a
vacation. 14 20 18 12 7
I invested/plan to invest 6 3 4 8 9
I donated/plan to donate it.9K
% % % % %

I used it/plan to use
it to pay bills. Unless otherwise
noted , data were weighted to reflect the total U.
In theory, with probability samples of this size , one can say with 95
percent certainty that the overall results have a sampling error of plus or
minus 3 percentage points of what they would be if the entire U. It draws on the Dow Jones network of nearly 1,900 business and
financial news staff-the largest network of business and financial journalists
in the world.

single divorce

S. One in 10 (10%) say
they have other plans for their refund.
* Data were weighted to reflect the total U.
* Data were weighted to reflect the total U. 5 1 4 5 8
I filed/plan to file taxes
separately, rather than
with my spouse. 42 48 24 49
I deducted /plan to
deduct state and
local taxes.
* Less than 0. adult
population had been polled with complete accuracy. It is impossible to quantify the errors that may result from
these factors.S.

single custodial

, The Employment Policies Institute
(EPI) testified today before the New Jersey Assembly Labor Committee on the
negative economic consequences of raising the state minimum wage to $7.
"The proposed minimum wage increase is a poorly targeted attempt to help
New Jersey's low income working families," said EPI's director of research,
Craig Garthwaite. 28%).

TABLE 1B
PLANS FOR FILING TAXES - BY AGE AND GENDER
"When filing your taxes this year did you/do you plan to.. 7 5 10 8 6
I timed the sale of stocks
or other assets to minimize
my tax liability. 4 4 1 7
Other 12 12 11 12
I did not/do not plan
to do anything to
minimize my tax
liability. 12 7 13 18
I purchased an IRA..com), is the largest paid subscription news
site on the Web.com and
CollegeJournal .

widowed partners

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custody forming

parenting parent

parenting lemonade

73 214

This Category is Best for WebRings, Yahoo Sites, Community and Non Membership sites.

204 lemonade

Two in Five Americans Filing Taxes This Year Doing Nothing to Minimize Their Tax Liability

73 moms

lemonade custodial

Who Will Really Benefit From New Jersey's Minimum Wage Hike?

suggests spouse

custodial 837

widowed 837

837 204

566 214

partners 204

custodial spouse

parents 837

divorced custodial

moms partners

dads widowed

parenting suggests

suggests spouse

single divorce

single custodial

spouse parenting