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Module 13-Electronic Tax Return Preparation and Transmission
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.
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The IRS Yesterday and Today
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.
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Methods of Filing
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.
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Fairness in Taxes
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.
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Regressive Taxes
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.
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Module 8-Tax Credit for Child and Dependent Care Expenses
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.
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Module 12-Self-Employment Income and the Self-Employment Tax
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.
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The Wealth Tax of 1935 and the Victory Tax of 1942
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.
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The Taxpayer's Rights
Students examine rights of taxpayers and procedures the IRS uses to process tax returns
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Understanding Taxes
Students engage in a variety of lesson plans published by the IRS. They participate in lessons involving how taxes apply and why taxes exist. They view Power Point presentations, complete worksheets, and participate in activities on tax...
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Taxes in U.S. History: The Social Security Act of 1935
Learners explain the history of the Social Security Act and the FICA tax. They describe what Social Security is and whom it is intended to help. They explain the purpose of the FICA tax.
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Taxes in U.S. History: Tax Reform in the 1960s and 1980s
Students explain the content, purpose, and impact of the Tax Reform Acts of 1969 and 1986.
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Taxes in U.S. History: Evolution of Taxation in the Constitution
Students receive an overview of the role and purpose of taxes in American history. They identify different types of taxes implemented by the US government and explain the origin of the federal income tax.
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The Taxpayer's Responsibilities
Students explore system of voluntary compliance, and describe taxpayers' responsibilities related to filing a tax return.
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Pioneering Principles: Why Character Matters
What does it mean to "be of good character"? What are the qualities that define such a person? The 1825 Colonization Law of Coahuila y Texas required that all new immigrants into Mexican Texas present documentation that they were of...
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Your Role as a Taxpayer: Why Pay Taxes?
Students evaluate the basic rationale, nature, and consequences fo taxes. They describe why governments need taxes as revenue to provide goods and servicesin this series of activities.
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Interest Income
Students identify taxable interest income, and report taxable and tax-exempt interest income.
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Dependents
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.
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Exemptions
Young scholars explain how exemptions affect income that is subject to tax, and determine the number of exemptions to claim on a tax return.
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Earned Income Credit
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...
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Your First Job
Learners determine that they are responsible for paying income taxes through withholdings on earned income. They examine the Form W-4.
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Children: Then & Now
Fourth graders discuss the roles and responsibilities of family members in their homes today. They decide what they do to help their families both inside and outside the home. They realize why it is important for each person to...
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Industrial Revolution
Students cite the importance of the steam engine, cotton gin and steel making process. They describe conditions in cities due to increased industrialization. They explain how the living and working conditions led to the development of...
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Reducing Bias
Young scholars begin their examination on the conflict in the Middle East. Before beginning, they complete a survey and discuss their answers to hopefully reduce their bias about the region. They examine the problem in the Middle East...