2014 – 2015
Florida Department of Education
Curriculum Framework 

Program Title:	Individual Income Tax Preparation
Program Type:	Career Preparatory
Career Cluster:	Finance

PSAV	
Program Number	F100100	
CIP Number	0252160101	
Grade Level	30,31	
Standard Length	72 Hours 	
Teacher Certification	A MINIMUM OF TWO (2) YEARS OF FULL-TIME OCCUPATIONAL EXPERIENCE OR THE EQUIVALENT OF PART-TIME EXPERIENCE IN THE INDIVIDUAL TAX PREPARATION FIELD OR OTHER REQUIREMENTS AS ADOPTED BY SCHOOL BOARD POLICY FOR ISSUING NON-DEGREED CERTIFICATES	
CTSO	Collegiate DECA
Phi Beta Lambda	
SOC Codes (all applicable) 	13-2082 – Tax Preparer	
Facility Code	http://www.fldoe.org/edfacil/sref.asp (State Requirements for Educational Facilities)	
Targeted Occupation List	http://www.labormarketinfo.com/wec/TargetOccupationList.htm	
Perkins Technical Skill Attainment Inventory	http://www.fldoe.org/workforce/perkins/perkins_resources.asp 	
Industry Certifications	http://www.fldoe.org/workforce/fcpea/default.asp 	
Statewide Articulation	http://www.fldoe.org/workforce/dwdframe/artic_frame.asp 	
Basic Skills Level	N/A	

Purpose

The purpose of this program is to develop individuals who can advise clients on personal income tax matters utilizing knowledge of tax strategies and prepare tax forms.

This program offers a sequence of courses that provides coherent and rigorous content aligned with challenging academic standards and relevant technical knowledge and skills needed to prepare for further education and careers in the Finance career cluster; provides technical skill proficiency, and includes competency-based applied learning that contributes to the academic knowledge, higher-order reasoning and problem-solving skills, work attitudes, general employability skills, technical skills, and occupation-specific skills, and knowledge of all aspects of the Finance career cluster. 

Additional Information relevant to this Career and Technical Education (CTE) program is provided at the end of this document.

Program Structure

This program is a planned sequence of instruction consisting of one occupational completion points.

This program is comprised of courses which have been assigned course numbers in the SCNS (Statewide Course Numbering System) in accordance with Section 1007.24 (1), F.S.  Career and Technical credit shall be awarded to the student on a transcript in accordance with Section 1001.44(3)(b), F.S.

The following table illustrates the postsecondary program structure:

OCP	Course Number	Course Title	Length	SOC Code	
A	TAX0090	Basic Individual Tax Preparation	24 hours	13-2082	
	TAX0091	Intermediate Tax Preparation	24 hours	13-2082	
	TAX0092	Advanced Tax Preparation	24 hours	13-2082	

Common Career Technical Core – Career Ready Practices

Career Ready Practices describe the career-ready skills that educators should seek to develop in their students.  These practices are not exclusive to a Career Pathway, program of study, discipline or level of education.  Career Ready Practices should be taught and reinforced in all career exploration and preparation programs with increasingly higher levels of complexity and expectation as a student advances through a program of study. 

1. Act as a responsible and contributing citizen and employee. 

2. Apply appropriate academic and technical skills. 

3. Attend to personal health and financial well-being. 

4. Communicate clearly, effectively and with reason. 

5. Consider the environmental, social and economic impacts of decisions. 

6. Demonstrate creativity and innovation. 

7. Employ valid and reliable research strategies. 

8. Utilize critical thinking to make sense of problems and persevere in solving them. 

9. Model integrity, ethical leadership and effective management. 

10. Plan education and career path aligned to personal goals. 

11. Use technology to enhance productivity. 

12. Work productively in teams while using cultural/global competence. 

Standards

After successfully completing this program, the student will be able to perform the following:

01.0	Demonstrate mathematics knowledge and skills.
02.0	Use oral and written communication skills in creating, expressing and interpreting information and ideas. 
03.0	Demonstrate language arts knowledge and skills.
04.0	Demonstrate an understanding of the filing information and IRS e-file. 
05.0	Demonstrate an understanding of Ethics as it applies to the Registered Tax Return Preparer 
06.0	Demonstrate an understanding of exemptions and dependents. 
07.0	Demonstrate an understanding of filing status and standard deduction. 
08.0	Demonstrate an understanding of W-2, tax table and tax rate schedule. 
09.0	Demonstrate an understanding of common nonrefundable credits. 
10.0	Demonstrate an understanding of common refundable credits. 
11.0	Demonstrate an understanding of schedule A.
12.0	Solve problems using critical thinking skills, creativity and innovation.
13.0	Use information technology tools.
14.0	Demonstrate an understanding of interest, dividends, capital gain distributions, and taxable social security benefits. 
15.0	Demonstrate an understanding of pension distributions. 
16.0	Demonstrate an understanding of simple schedule C (no depreciation), standard mileage for vehicles, schedule SE, and SE tax adjustment to income. 
17.0	Demonstrate an understanding of employee business expenses. 
18.0	Demonstrate an understanding of IRA distributions. 
19.0	Demonstrate an understanding of other income and adjustments. 
20.0	Demonstrate an understanding of estimated tax payments, balance due, and extensions.
21.0	Demonstrate an understanding of basis of property. 
22.0	Demonstrate an understanding of sale of capital assets. 
23.0	Demonstrate an understanding of depreciation part I, including section 179 deduction. 
24.0	Demonstrate an understanding of depreciation part II, including actual vehicle expenses. 
25.0	Demonstrate an understanding of schedule e-rental property. 
26.0	Demonstrate an understanding of other common forms — review of the office-in-home, amended returns, installment agreement, and injured and innocent spouse. 
27.0	Demonstrate leadership and teamwork skills needed to accomplish team goals and objectives.
28.0	Describe the roles within teams, work units, departments, organizations, inter-organizational systems, and the larger environment.
29.0	Explain the importance of employability and entrepreneurship skills.

30.0	

2014 – 2015
Florida Department of Education
Student Performance Standards

Program Title:	Individual Tax Preparation 
PSAV Number:	F100100

Course Number:  TAX0090 
Occupational Completion Point:  A 
Basic Individual Tax Preparation – 24 Hours – SOC Code 13-2082	
01.0	Demonstrate mathematics knowledge and skills – the students will be able to:	
01.01	Demonstrate knowledge of arithmetic operations.	
01.02	Analyze and apply data and measurements to solve problems and interpret documents.	
01.03	Construct charts/tables/graphs using functions and data.	
02.0	Use oral and written communication skills in creating, expressing and interpreting information and ideas – the students will be able to:	
02.01	Select and employ appropriate communication concepts and strategies to enhance oral and written communication in the workplace	
02.02	Locate, organize and reference written information from various sources.	
02.03	Design, develop and deliver formal and informal presentations using appropriate media to engage and inform diverse audiences.	
02.04	Interpret verbal and nonverbal cues/behaviors that enhance communication.	
02.05	Apply active listening skills to obtain and clarify information.	
02.06	Develop and interpret tables and charts to support written and oral communications.	
02.07	Exhibit public relations skills that aid in achieving customer satisfaction.	
03.0	Demonstrate language arts knowledge and skills – the students will be able to:	
03.01	Locate, comprehend and evaluate key elements of oral and written information.	
03.02	Draft, revise, and edit written documents using correct grammar, punctuation and vocabulary.	
03.03	Present information formally and informally for specific purposes and audiences.	
04.0	Demonstrate an understanding of the filing information and IRS e-file – the student will be able to:	
04.01	Determine whether an individual is required to file.	
04.02	Select which form the taxpayer qualifies to use when filing a return with the IRS.	
04.03	Recognize records that a taxpayer may have to verify their income and expenses.	
04.04	Use rounding to calculate amounts to report on a tax return.	
04.05	Recognize the responsibilities of IRS third party designee.	
04.06	Determine the due date of tax returns.	
04.07	Identify process for filing paper and electronic returns. 	
04.08	Identify refund and payment options for paper and electronic returns.	
04.09	Understand the requirements for taxpayer recordkeeping.	
05.0	Demonstrate an understanding of ethics as it applies to Registered Tax Return Preparer – the student will be able to:	
05.01	Explain the rules governing authority to practice.	
05.02	Identify the duties and restrictions relating to practice before the IRS.	
05.03	Explain the sanctions for violation of the regulations.	
06.0	Demonstrate an understanding of exemptions and dependents – the student will be able to:	
06.01	Recognize the difference between personal and dependent exemptions. 	
06.02	Recognize and apply rules for claiming personal exemptions.	
06.03	Identify the two types of qualifying individuals who can be dependents.	
06.04	Determine when an individual may be claimed as a dependent by applying the general tests for dependency.	
06.05	Recognize and apply the tests for determining a qualifying child for the exemption for dependents.	
06.06	Recognize when and how to apply the special rule for divorced or separated parents.	
06.07	Recognize and apply the tests for a qualifying relative.	
06.08	Identify the difference between the support test for a qualifying child and the support test for a qualifying relative. 	
06.09	Determine the appropriate entries for form 1040, line 6 and line 42.	
07.0	Demonstrate an understanding of filing status and standard deduction – the student will be able to: 	
07.01	Determine which filing statuses a taxpayer qualifies to use.	
07.02	Identify when a taxpayer is considered married or unmarried for filing status purposes.	
07.03	Identify the filing status that is most advantageous for the taxpayer. 	
07.04	Identify tax return requirements for decedents.	
07.05	Determine the standard deduction amount.	
07.06	Identify who must sign a return.	
08.0	Demonstrate an understanding of W-2, tax table and tax rate schedule – the student will be able to:	
08.01	Interpret items reported on form W-2.	
08.02	Recognize what constitutes an acceptable form W-2 for filing.	
08.03	Enter W2 wages and withholdings on a tax return.	
08.04	Calculate the Adjusted Gross Income (AGI).	
08.05	Calculate taxable income.	
08.06	Calculate tax using the tax table and tax computation worksheet.	
08.07	Complete a basic tax return.	
09.0	Demonstrate an understanding of common nonrefundable credits – the student will be able to:  	
09.01	Distinguish the difference between refundable credits and nonrefundable credits	
09.02	Determine whether a taxpayer qualifies to claim a credit for dependent care expenses.	
09.03	Determine whether a taxpayer qualifies to claim a credit for education expenses. 	
09.04	Determine whether a taxpayer qualifies to claim a credit for contributions to retirement plans.	
09.05	Determine whether a taxpayer qualifies to claim a credit for the child tax credit.	
09.06	Calculate the credit for dependent care expenses.	
09.07	Calculate the credit for education expenses.	
09.08	Calculate the credit for contributions to retirement plans.	
09.09	Calculate the child tax credit.	
10.0	Demonstrate an understanding of common refundable credits – the student will be able to: 	
10.01	Identify who is a qualifying child for the EIC.	
10.02	Determine who is a qualifying child for EIC.	
10.03	Recognize when schedule EIC must be attached.	
10.04	Apply due diligence requirements for a paid preparer.	
10.05	Determine the EIC amount.	
10.06	Identify the requirements to claim the EIC after disallowance.	
10.07	Calculate the additional child tax credit.	
10.08	Apply the tie-breaker rule.	
10.09	Calculate refundable excess social security tax withheld.	
11.0	Demonstrate an understanding of schedule A – the student will be able to:	
11.01	Determine deductible medical expenses.	
11.02	Calculate the medical expense deduction.	
11.03	Determine the most advantageous tax for the state and local tax deduction.	
11.04	Determine deductible taxes.	
11.05	Determine deductible mortgage interest.	
11.06	Determine deductible mortgage insurance premiums.	
11.07	Recognize records to keep for charitable contributions. 	
11.08	Determine charitable contributions.	
11.09	Determine when a taxpayer should itemize deductions. 	
11.10	Claim itemized deductions.	
	
Course Number:  TAX0091 
Occupational Completion Point:  A 
Intermediate Tax Preparation – 24 Hours – SOC Code 13-2082	
12.0	Solve problems using critical thinking skills, creativity and innovation – the students will be able to:	
12.01	Employ critical thinking skills independently and in teams to solve problems and make decisions.	
12.02	Employ critical thinking and interpersonal skills to resolve conflicts.	
12.03	Identify and document workplace performance goals and monitor progress toward those goals.	
12.04	Conduct technical research to gather information necessary for decision-making.	
13.0	Use information technology tools – the students will be able to:	
13.01	Use personal information management (PIM) applications to increase workplace efficiency.	
13.02	Employ technological tools to expedite workflow including word processing, databases, reports, spreadsheets, multimedia presentations, electronic calendar, contacts, email, and internet applications.	
13.03	Employ computer operations applications to access, create, manage, integrate, and store information	
13.04	Employ collaborative/groupware applications to facilitate group work.	
14.0	Demonstrate an understanding of interest, dividends, capital gain distributions, and taxable social security benefits – the student will be able to:	
14.01	Determine whether various types of interest and dividends are taxable or nontaxable.	
14.02	Identify backup withholding and report it on the tax return.	
14.03	Report interest and dividends on the tax return.	
14.04	Report capital gain distributions on the tax return.	
14.05	Determine whether schedule b is required to be filed.	
14.06	Identify an early withdrawal penalty and report it on the tax return.	
14.07	Complete the qualified dividends and capital gain tax worksheet.	
14.08	Identify items that constitute investment income.	
14.09	Apply the investment income limitation for the EIC.	
15.0	Demonstrate an understanding of pension distributions – the student will be able to:	
15.01	Identify taxable retirement plan distributions. 	
15.02	Determine the nontaxable portion of a retirement plan distribution using form 1099-R.	
15.03	Identify exceptions to the 10% additional tax on early distributions. 	
15.04	Complete form 5329 to report exceptions to the 10% additional tax on early distributions.	
15.05	Report retirement distributions on form 1040.	
15.06	Report the additional tax on early distributions on form 1040.	
15.07	Determine the taxable portion of social security benefits.	
15.08	Report taxable social security benefits on form 1040.	
16.0	Demonstrate an understanding of simple schedule C (no depreciation), standard mileage for vehicles, schedule se, and se tax adjustment to income – the student will be able to:	
16.01	Report general business information, business income and deductible business expenses.	
16.02	Calculate net profit or loss form business.	
16.03	Calculate se tax.	
16.04	Calculate and report adjustments to income for one-half of se tax and the self-employed health insurance deduction.	
16.05	Calculate and report the earned income credit for a self-employed taxpayer.	
17.0	Demonstrate an understanding of employee business expenses – the student will be able to:	
17.01	Determine which local transportation costs are qualifying business expenses. 	
17.02	Determine when an employee is considered away from home on business and which costs are qualifying business expenses.	
17.03	Identify which meals and entertainment costs are qualifying business expenses.	
17.04	Identify qualifying work-related education expenses.	
17.05	Calculate the deduction for business use of a vehicle using the standard mileage rate.	
17.06	Calculate the deduction for meals and entertainment.	
17.07	Enter employee business expenses and related reimbursements on the tax return.	
17.08	Identify the recordkeeping requirements for employee business expenses.	
18.0	Demonstrate an understanding of IRA distributions – the student will be able to:	
18.01	Determine whether the taxpayer can contribute to an IRA.	
18.02	Calculate the maximum amount the taxpayer is allowed to contribute to an IRA.	
18.03	Recognize the impact of rolling over and transferring amounts to an IRA.	
18.04	Calculate and report the taxable amount of an IRA distribution.	
18.05	Determine whether the taxpayer is subject to the additional tax on an early distribution form an IRA.	
18.06	Determine whether the taxpayer qualifies for an exception to the additional tax on an early distribution from an IRA.	
18.07	Calculate and report the additional tax on an early distribution from an IRA.	
18.08	Calculate and report deductible and nondeductible traditional IRA contributions.	
19.0	Demonstrate an understanding of other income and adjustments – the student will be able to:	
19.01	Identify a taxpayer’s other income items as taxable or as nontaxable.	
19.02	Identify a qualified student loan for interest deduction.	
19.03	Identify taxable alimony income.	
19.04	Identify adjustments to gross income.	
19.05	Recognize and calculate eligible educator expenses.	
19.06	Identify deductible moving expenses.	
19.07	Apply the time and distance tests to determine eligible moving expenses.	
19.08	Complete form 3903 to calculate moving expenses.	
20.0	Demonstrate an understanding of estimated tax payments, balance due, and extensions – the student will be able to:	
20.01	Determine when estimated tax payments are required and the due date.	
20.02	Calculate required estimated tax payments.	
20.03	Determine when the underpayment penalty applies and when it can be waived.	
20.04	Complete the form 1040- ES Payment Vouchers.	
20.05	Complete form 4868.	
	
Course Number:  TAX0092 
Occupational Completion Point:  A 
Advanced Tax Preparation – 24 Hours – SOC Code 13-2082	
21.0	Demonstrate an understanding of basis of property – the student will be able to:	
21.01	Recognize the differences between cost basis, adjusted basis, and basis other than cost.	
21.02	Determine what items can increase or decrease the basis of property.	
21.03	Calculate the increases and decreases that adjust the basis of property.	
21.04	Explain how to determine the basis of gifts, inherited property, stocks, and the mutual fund shares.	
22.0	Demonstrate an understanding of sale of capital assets – the student will be able to:	
22.01	Identify capital assets.	
22.02	Recognize how basis affects the calculation of gains or losses.	
22.03	Report short-term and long-term gains and losses.	
22.04	Calculate the tax on capital gains.	
22.05	Determine when a gain from the sale of their main home may be excluded.	
23.0	Demonstrate an understanding of depreciation Part I, including section 179 deduction – the student will be able to:	
23.01	Determine what property can be deprecated.	
23.02	Explain the different depreciation methods (ACRS and MACRS) that can be used.	
23.03	Determine which depreciation method to use.	
23.04	Calculate depreciation in the year they dispose of property.	
24.0	Demonstrate an understanding of depreciation part II, including actual vehicle expenses – the student will be able to:	
24.01	Determine what property qualifies for the section 179 deduction.	
24.02	Recognize what qualifies as listed property.	
24.03	Explain the passenger automobile deduction.	
24.04	Report the section 179 deduction and listed property information on their return.	
25.0	Demonstrate an understanding of schedule E-rental property – the student will be able to:	
25.01	Calculate rental income and expenses.	
25.02	Report rental income and expenses on their return.	
25.03	Explain the special requirements for rental of vacation homes, personal homes, and other dwelling units.	
25.04	Determine when to start depreciation rental property.	
26.0	Demonstrate an understanding of other common forms — review of the office-in-home, amended returns, installment agreement, and injured and innocent spouse – the student will be able to:	
26.01	Complete and installment agreement request.	
26.02	Explain the procedures of requesting an extension of time to file a return.	
26.03	Complete an amended return.	
26.04	Determine who is an injured spouse.	
26.05	Identify who may qualify for innocent spouse relief.	
27.0	Demonstrate leadership and teamwork skills needed to accomplish team goals and objectives – the students will be able to:	
27.01	Employ leadership skills to accomplish organizational goals and objectives.	
27.02	Establish and maintain effective working relationships with others in order to accomplish objectives and tasks.	
27.03	Conduct and participate in meetings to accomplish work tasks. 	
27.04	Employ mentoring skills to inspire and teach others.	
28.0	Describe the roles within teams, work units, departments, organizations, inter-organizational systems, and the larger environment – the students will be able to:	
28.01	Describe the nature and types of business organizations.	
28.02	Explain the effect of key organizational systems on performance and quality. 	
28.03	List and describe quality control systems and/or practices common to the workplace.	
28.04	Explain the impact of the global economy on business organizations.	
29.0	Explain the importance of employability and entrepreneurship skills – the students will be able to:	
29.01	Identify and demonstrate positive work behaviors needed to be employable.	
29.02	Develop personal career plan that includes goals, objectives, and strategies.	
29.03	Examine licensing, certification, and industry credentialing requirements.	
29.04	Maintain a career portfolio to document knowledge, skills, and experience.	
29.05	Evaluate and compare employment opportunities that match career goals.	
29.06	Identify and exhibit traits for retaining employment.	
29.07	Identify opportunities and research requirements for career advancement.	
29.08	Research the benefits of ongoing professional development.	
29.09	Examine and describe entrepreneurship opportunities as a career planning option.	

Additional Information

Laboratory Activities

Laboratory activities are an integral part of this program.  These activities include instruction in the use of safety procedures, tools, equipment, materials, and processes related to these occupations.  Equipment and supplies should be provided to enhance hands-on experiences for students. 

Career and Technical Student Organization (CTSO)

Collegiate DECA and Phi Beta Lambda are the appropriate career and technical student organization for providing leadership training and reinforcing specific career and technical skills.  Career and Technical Student Organizations provide activities for students as an integral part of the instruction offered.  The activities of such organizations are defined as part of the curriculum in accordance with Rule 6A-6.065, F.A.C.

Cooperative Training – OJT

On-the-job training is appropriate but not required for this program.  Whenever offered, the rules, guidelines, and requirements specified in the OJT framework apply. 

Accommodations

Federal and state legislation requires the provision of accommodations for students with disabilities as identified on the secondary student’s Individual Educational Plan (IEP) or 504 plan or postsecondary student’s accommodations’ plan to meet individual needs and ensure equal access.  Postsecondary students with disabilities must self-identify, present documentation, request accommodations if needed, and develop a plan with their counselor and/or instructors.  Accommodations received in postsecondary education may differ from those received in secondary education.  Accommodations change the way the student is instructed.  Students with disabilities may need accommodations in such areas as instructional methods and materials, assignments and assessments, time demands and schedules, learning environment, assistive technology and special communication systems.  Documentation of the accommodations requested and provided should be maintained in a confidential file.

In addition to accommodations, some secondary students with disabilities (students with an IEP served in Exceptional Student Education (ESE)) will need modifications to meet their needs.  Modifications change the outcomes or what the student is expected to learn, e.g., modifying the curriculum of a secondary career and technical education course.  Note: postsecondary curriculum and regulated secondary programs cannot be modified.

Some secondary students with disabilities (ESE) may need additional time (i.e., longer than the regular school year), to master the student performance standards associated with a regular Occupational Completion Point (OCP) or a Modified Occupational Completion Point (MOCP).  If needed, a student may enroll in the same career and technical course more than once.  Documentation should be included in the IEP that clearly indicates that it is anticipated that the student may need an additional year to complete an OCP/MOCP.  The student should work on different competencies and new applications of competencies each year toward completion of the OCP/MOCP.  After achieving the competencies identified for the year, the student earns credit for the course.  It is important to ensure that credits earned by students are reported accurately.  The district’s information system must be designed to accept multiple credits for the same course number for eligible students with disabilities.

Articulation

This program has no statewide articulation agreement approved by the Florida State Board of Education.  However, this does not preclude the awarding of credits by any college through local agreements. 

For details on statewide articulation agreements which correlate to programs and industry certifications, refer to http://www.fldoe.org/workforce/dwdframe/artic_frame.asp.