Peer Review

Completing Form W-4

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Content Quality:

Effectiveness:

Ease of Use:

Overview:: Completing Form W-4 is the first of 17 simulations developed for students by the
IRS to help individuals learn about individual income taxes. Completing Form W-4 is a 12 page interactive simulation/tutorial that has the user assume the role of
Lawrence Red Owl. Based on the personal information provided, the user answers
questions that would be akin to completing Form W-4 upon securing employment.
Type of Material:: Simulation/tutorial
Recommended Uses:: Independent study outside of class or possibly a class demonstration.
Technical Requirements:: Internet Browser
Identify Major Learning Goals:: The purpose of this module is to teach individuals how to
complete Form W-4. The purpose of the mirror site containing this module as well as the other simulations is to help individuals learn the ins and outs of filing electronically. How to file electronically, however, really is not the purpose that comes across in each simulation. The simulations provided teach students about the taxpayer categories for filing.
Target Student Population:: Any student taking introductory tax, or any novice taxpayer would find this
module useful.
Prerequisite Knowledge or Skills:: Internet browser usage, some tax terminology or basic understanding of filing requirements are necessary.

Rating:
Strengths:: The module is suitable as designed for a single individual who is a recent
graduate from college and holds only one job. An illustration of From W-4 for
2003 is provided. Information is accurate but only current in terms of year
2003. The module is self-contained and concepts are summarized very nicely.
Concerns:: Withholding amounts for individuals in the real world are based on one?s actual salary. As a result user's must assume that the withholding amounts given for the various number of exemptions in each example are representative of the actual amounts withheld. The rationale for each possible withholding allowance that could be claimed has not been provided. The site probably should also indicate that individuals as employees are subject to both civil and criminal penalties for filing false withholding statements. Because selected scenerios are used, each tutorial is somewhat limited to the example given.

Rating:
Strengths:: Completing Form W-4 is an effective teaching tool for the particular situation
illustrated. Interactive questions are interspersed to keep the reader?s
attention. Hints with reference to the specific line on form W-4 are provided.
Feedback calls for user?s to review information and re-enter answers, rather
than just providing the correct response and explanation. Concepts are
reinforced progressively. Use of this module with the other simulations on the mirror site can be a very useful tool.
Concerns:: The withholding amounts claimed in the final example may not be completely accurate, given the tax law changed made during midyear 2003. Because predetermined scenarios are used, the tutorial is limited to only those example chosen to be provided.

Rating:
Strengths:: Completing Form W-4 is very easy to use. All functions work as intended. The screen layout is visually appealing and the amount of scrolling required is minimal.
The simulation has been intentionally designed to make the user move in a linear
fashion from page to page.
Concerns:: Some instructions for the interactive segments are located inside the answer
box. Users must blank out the instructions before entering a response or it
will be judged as incorrect. How to close the final illustration of Form W-4 is
not explicitly given. User must click on the browser ?x? icon to return to the
normal sequencing of the module. Clicking on the back arrow, which may be the
first inclination, does not work. Finally, on some monitors the entire screen may not be able to be viewed at one time, requiring the screen size to be continually adjusted.

Other Issues and Comments:: For a college level individual income tax course, some faculty may view the
module as being extremely elementary. On the other hand, the module will fill
in the gaps for those students who feel lost at the level where some college
courses begin.
The W-4 module by itself is only one of many simulations that together could be used for learning purposes. The ?mirror site? is actually a better and more useful site to access. Although the mirror site name is ?Student Home? and the pictures are cutesy, this site is a valuable tool for other novice taxpayers. The links on the ?Student Home? tab are very good.
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