Students examine rights of taxpayers and procedures the IRS uses to process tax returns

Learners explain dependency exemption and how it affects taxable income, and apply the five dependency tests to determine whether a person can be claimed as a dependent.

Young scholars explain how exemptions affect income that is subject to tax, and determine the number of exemptions to claim on a tax return.

Students distinguish between tax deduction and tax credit, explain how the earned income credit affects the tax liability, apply requirements to claim the earned income credit, and describe factors that determine the amount of the earned...

This lesson plan will help students understand why the Internal Revenue Service was instituted, how it functions, how it has changed over the years, and the ways it helps taxpayers today.