This module consists of a complete set of teaching/learning materials. Located at the IRS Understanding Taxes website, content includes: learning objectives, key terms, a lesson plan, teaching tips, printable fact sheets, tax forms, two interactive tutorials, and assessments. Users learn when an individual is considered self-employed and how Schedule C (or C-EZ), Schedule SE, 1099 MISC, and form 1040 should be completed. The mirror site links to a table of contents of other tax tutorials.
To learn the necessary information to complete Form 1040, Schedule C-RZ, and Schedule SE; and how to use 1099-MISC (interest income).
Target Student Population:
High school or community college students, self-employed individual who owns a business.
Prerequisite Knowledge or Skills:
None
Content Quality
Rating:
Strengths:
The materials avaialbe provide teachers and students with comprehensive demonstration of the rules related to the determination of self-employment income and the related self-employment tax computation. The detailed lesson plans, interactive activities and simulations located on the Internal Revenue Service's Understanding Taxes web site simplifies the teaching of a difficult topic in an engaging manner. Content is clear and concise. The tutorial provides a complete demonstration of the concepts covered. Content is accurate, current, and relevant. The site includes an adequate amount of material and is self-contained.
Concerns:
The site uses the term "earnings" to mean "gross receipts" which is the term used on Schedule C-EZ. The misnomer in the tutorial will cause confusion.
Potential Effectiveness as a Teaching Tool
Rating:
Strengths:
Learning objectives are identified. Concepts are introduced progressively and build on prior concepts. The interactive tutorial/simulations interject meaningful visualizations and examples to illustrate related tax concepts in a very practical manner.
Each tutorial is very efficient and users will learn a lot in a short time. Users can easily return to earlier screens to review concepts. Relevant IRS forms can also be reviewed.
Concerns:
None
Ease of Use for Both Students and Faculty
Rating:
Strengths:
The tutorial is very user friendly. Instructions are clear. The site is engaging and visually appealing. The tutorials present complex technical material in a very simple manner. Discussion of concepts is paused at appropriate times to allow for the interjection of an interactive question that allows the audience to process information being presented before continuing.
Concerns:
None
Creative Commons:
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