Students explain the electronic preparation and transmission of tax returns. They describe the ways to prepare and transmit tax returns and explain the benefits of electronic tax return preparation and transmission.

Young scholars explain the tax credit for child and dependent care expenses. They distinguish between a tax deduction and a tax credit. They see how the tax credit for child and dependent care expenses affects the tax liability.

Students explain self-employment income and the self-employment tax. They distinguish between an employee and an independent contractor and explain how to compute and report self-employment profit.

Learners explain that during the Great Depression and World War II, the Roosevelt administration implemented new, broader, and more progressive taxes in order to cover the costs of the New Deal programs and the war.

Students explain the methods of filing tax returns and the advantages of preparing and transmitting tax returns electronically. They identify the return method that is most appropriate for certain taxpayers.

Students explain why the Internal Revenue Service was instituted, how it functions, how it has changed over the years, and the ways it helps taxpayers today.

Young scholars explain that regressive taxes can have different effects on different income groups. They see how a regressive tax takes a larger share of income from low-income groups than from high-income groups.

Students identify and describe two criterion of tax fairness: benefits received and the ability to pay and distinguish between wealth and income as measures of ability to pay.

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.