Curated OER
The Taxpayer's Rights
Students examine rights of taxpayers and procedures the IRS uses to process tax returns
Curated OER
Dependents
Students 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.
Curated OER
Exemptions
Students explain how exemptions affect income that is subject to tax, and determine the number of exemptions to claim on a tax return.
Curated OER
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...
Internal Revenue Service
Irs: The Irs Yesterday and Today Lesson Plan
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.
Internal Revenue Service
Internal Revenue Service (Irs)
The Internal Revenue Service is the nation's tax collection agency. Explore this site to find tax statistics, recent news, and specific tax information for individuals, businesses, charities, and nonprofits.
Internal Revenue Service
Irs: Earned Income Tax Credit (Eitc)
The IRS provides a collection of articles and factsheets regarding the Earned Income Tax Credit (EITC). Content includes an overview of the EITC, the way to find out if you qualify, information for employers, law changes and more.
Internal Revenue Service
Internal Revenue Service: Frequently Asked Questions and Answers
Hundreds of questions about taxes are answered here. FAQs are sorted by category, subcategory, and keyword.
Other
Joint Committee on Taxation
A general explanation of the Joint Committee on Taxation is contained on this website. The members of the committee are listed by name and state. The site aslo describes the responsibilities of this committee.
Other
Spiegel and Utrera: Rules Allowing You to Avoid Gift Taxes
Rules for planning to avoid gift taxes are outlined on this page.
Other
Premier Payroll Research Library: Fringe Benefits
This article has the employer realize the importance of reporting fringe benefits to the IRS. This explains what fringe benefits are. Lists certain benefits that may be excluded from income as well as others which may not be excluded.
Other
Entrepreneur: Taxing Matters
This Entrepreneur Magazine article provides "Everything you wanted to know about payroll taxes, and then some," and includes a good explanation of FICA (social security and medicare) withholding.
Internal Revenue Service
Internal Revenue Service: Sole Proprietorships
A definition of a sole proprietorship, along with links to the relevant forms that must be filed with the IRS.
Library of Congress
Loc: America's Story: Tax Day (April 15, 1913)
How did this day come to be the national day for taxes being due? What is it for? To find out the answers to these and other questions, visit this site from the Library of Congress.
Other
Uncle Fed's Tax*board
Uncle Fed's Tax*Board is a good resource for tax information. On the site, you will find various tax forms, up-to-date tax news, tax help and guidelines, and online resources.
Bankrate
Bankrate: Are Taxes Voluntary?
Provides a commentary on whether paying taxes is voluntary or required. Good information, especially for younger taxpayers. (2001)