Wages and Taxes

Students will use web resources to investigate federal taxes on earnings.

Primary Learning Outcomes

What are the amount of federal taxes on earnings? What earnings are taxable? What forms are needed to file federal taxes?

Additional Learning Outcomes

Assessed QCC Standards:

Grade: 9-12

Guidance

C. Career Planning

Topic: Skills in career planning.
Standard: -Demonstrate career plans that reflect the importance of lifelong learning. -Demonstrate knowledge of postsecondary vocational and academic programs. -Demonstrate knowledge that changes may require retraining and upgrading of employees’ skills. -Describe school and community resources to explore educational and occupational choices. -Describe the costs and benefits of self-employment. -Demonstrate occupational skills developed through volunteer experiences, part-time employment, or cooperative educational programs. -Demonstrate skills necessary to compare education and job opportunities. -Develop an individual career plan, updating information from earlier plans, and including tentative decisions to be implemented after high school.

Grade: 9-12

Mathematics

Topic: Earning Money
Standard: Computes net pay, taking into account federal, state, and local taxes, social security, and any miscellaneous deductions.

Topic: Taxes
Standard: Solves problems related to taxes by computing state, federal, and local income taxes, property taxes, social security tax, and estate and inheritance taxes.

Topic: Taxes
Standard: Completes federal (1040EZ and 1040A) and state income tax forms for given data.

Procedures/Activities

Step: 1 Duration: 5 minutes

Survey class to find out how many students plan to work during the summer? How many have worked previous summers? One of the things students will encounter as a wage earner is paying taxes. Tell students they will visit the IRS website to take a tutorial in federal taxes.

Step: 2 Duration: 30 minutes

Direct students to the IRS web site, Understanding Taxes, Theme 6, Understanding the IRS, Lesson 2, Your First Job and have them complete the tutorial, including Activities 1-4. Explain the directions and be alert for student questions.

Web Resources for Step 2

Title: Lesson 2, Your First Job
URL: http://www.irs.gov/app/understandingTaxes/servlet/IWT6L2ol
Annotation: This tutorial takes students through a series of quizzes and activities about federal taxes.

Step: 3 Duration: 10 minutes

Once students have completed the activities, discuss their results and success completing the requirements.

Materials and Equipment

Writing materials

Standards (Local and/or National)

Total Duration

45 minutes

Technology Connection

Computer with internet connection, printer

Assessment

Students will be assessed on their success in completing the web-based tutorial.

Extension

Remediation

Accommodation

For students with exceptional needs, what changes can be made in instruction and teaching delivery to enhance student participation and learning? Each area below is a direct link to general classroom accommodations.

Non-readers     Physical Impairments     Sensory Impairments     Attention/Behavior

Each disability below is a direct link to general classroom accommodations specific for that disability.

    Autism
    Deaf - Blind
    Deaf/Hard of Hearing
    Emotional and Behavioral Disorder
    Mild Intellectual Disability
    Orthopedic Impairment
    Other Health Impairments:
        Attention Deficit Disorder/Attention Deficit Hyperactivity Disorder
        Tourette Syndrome
    Significant Development Delay
    Specific Learning Disability
    Speech - Language Impairment
    Traumatic Brain Injury
    Visual Impairment

Modification

For students with significant disabilities, what changes can be made in instruction and teaching delivery to allow students to participate in classroom instruction while working on IEP objectives and off grade level QCC standards. Below are suggested modifications correlated to the procedures of this lesson plan.