Curated OER
Closed Economy Expenditure Model Test
In this economics instructional activity, students answer questions relating to consumption, investment, and expenditures in a model of a closed economy. The eight page instructional activity contains forty multiple choice...
Internal Revenue Service
Irs: Payroll Taxes and Federal Income Tax Withholding
Payroll taxes include the Social Security tax and the Medicare tax. Social Security taxes provide benefits for retired workers, the disabled, and the dependents of both. The Medicare tax is used to provide medical benefits for certain...
Internal Revenue Service
Irs: Payroll Taxes and Federal Income Tax Withholding Assessment
Answer the following multiple-choice and true/false questions about payroll taxes and federal income tax withholding by clicking on the correct answers. To assess your answers, click the Check My Answers button at the bottom of the page.
Internal Revenue Service
Irs: Module 1: Payroll Taxes and Federal Income Tax Withholding
A tax tutorial that will cover payroll taxes, income tax withholding from employees' pay, and how to complete form W-4.
Internal Revenue Service
Irs: Payroll Taxes and Federal Income Tax Withholding
Employers withhold taxes from employees' pay. Gross pay is the amount the employee earns. Net pay, or take-home pay, is the amount the employee receives after deductions.
Consumer Financial Protection Bureau
Cfpb: Investigating Payroll Tax and Federal Income Tax Withholding
Learners analyze W-4 forms and paystubs in order to better understand payroll taxes and federal income tax withholding.
Internal Revenue Service
Irs: Payroll Taxes and Federal Income Tax Withholding Lesson Plan [Pdf]
This lesson plan will help students understand the withholding of payroll and income taxes from pay.
Internal Revenue Service
Irs: Payroll Taxes and Federal Income Tax Withholding Lesson Plan
This lesson plan will help students understand the withholding of payroll and income taxes from pay.
The Balance
The Balance: Learn About Fica, Social Security, and Medicare Taxes
Without understanding FICA, many high school students who begin working are shocked when they get their first paychecks. This article clearly explains these payroll taxes and what they mean for both employees and employers.
Other
Payroll taxes.com:federal Payroll Tax Forms and Filing Addresses
This site explains the purpose of the W-2 form, special situations that affect it, and where and when to file it.
Other
Tax and Accounting Sites Directory
This is a tax and accounting site directory. Includes links to varied tax information.
Wolters Kluwer
Business Owner's Toolkit: Federal Unemployment Tax
This article offers useful information regarding the correct payment of payroll taxes under the Federal Unemployment Tax Act.
The Balance
The Balance: Do Tax Cuts Create Jobs? If So, How?
Learn about different types of tax cuts the government can use to help control unemployment. The article explains how tax cuts create jobs, but it also suggests other steps the government can take that may be more effective.
Alabama Learning Exchange
Alex: Preparing for Tax Day
This unit is to expose students to different types of earnings, determine gross earning, calculate payroll deductions, and net pay. This project will have students journalize payment of payroll, employer payroll taxes, and payment of...
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.
Other
State Taxes
This site provides tax information about each state in the United States simply by clicking on the name of the state. Links further down the page can be used to find specific state taxes, such as payroll and sales taxes.
Texas Workforce Commission
Texas Workforce Commission: Tax Information and Transactions
The Texas Workforce Commission provides "Unemployment Compensation and Tax Information" plus specific and general information about employment-related taxes. Click on any topic for lots of questions, answers, tips, and examples.
Wolters Kluwer
Business Owner's Toolkit: Employers' Responsibility for Fica Payroll Taxes
Explains requirements of FICA - Federal Insurance Contributions Act.
Wolters Kluwer
Business Owner's Toolkit: Determing Which Payroll Taxes Apply to Your Employees
This resource contains pertinent information regarding withholding exemptions for employees and how the tax is withheld. Links are also provided for additional information on related subjects.
ProProfs
Pro Profs: Do You Know Where Your Taxes Are Going?
On April 15, millions of Americans file their income taxes. Find out where your federal income taxes go. Note: This quiz looks only at federal income taxes, not payroll taxes.
Council for Economic Education
Econ Ed Link: Clean Land Thanks to Us! (Student Page)
How does the government raise money to fund government agencies like the EPA? Through taxes. This instructional activity looks at the different taxes that are paid by US citizens and how the money is used for things such as cleaning up...
Other
Iris: Hrm: How to Read Your Payroll Advice and Yearly W 2 Earnings Statement
This site provides an example of pay stub and explains each entry; it also explains a W-2 statement.
Internal Revenue Service
Understanding Taxes: The Social Security Act of 1935
This very complete lesson plan explains the history of the Social Security Act of 1935, its history and importance to the elderly during the Great Depression, and its importance today. Everything necessary to teach the instructional...
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.