Sistema Universitario Ana G. Méndez 707 DL… · Sistema Universitario Ana G. Méndez School for...

Sistema Universitario Ana G. Méndez

School for Professional Studies

Florida Campuses

Universidad del Este, Universidad Metropolitana, Universidad del Turabo

ACCO 707

FEDERAL INCOME TAX

CONTRIBUCIÓN SOBRE INGRESOS FEDERAL

© Sistema Universitario Ana G. Méndez, 2007 Derechos Reservados.

© Ana G. Méndez University System, 2007. All rights reserved.

ACCO 707 Federal Income Tax 2

Prep. 2008. Gregorina Carnero, Ph.D. Rev. 2008. Jose A. Martinez, CPA, MBA.

TABLA DE CONTENDIDO/TABLE OF CONTENTS

Página/Page

PRONTUARIO ................................................................................................................3

STUDY GUIDE..............................................................................................................12

WORKSHOP ONE ........................................................................................................19

TALLER DOS................................................................................................................22

WORKSHOP THREE....................................................................................................25

TALLER CUATRO ........................................................................................................28

WORKSHOP FIVE/TALLER CINCO ............................................................................31

ANEJO A/APPENDIX A................................................................................................35

ANEJO B/APPENDIX B................................................................................................42

ANEJO C/APPENDIX C................................................................................................43

ANEJO D/APPENDIX D................................................................................................45

ANEJO E/APPENDIX E ................................................................................................46

ANEJO F/APPENDIX F ................................................................................................47

ANEJO G/APPENDIX G ...............................................................................................48

ANEJO H/APPENDIX H................................................................................................49

ANEJO I/APPENDIX I...................................................................................................50

ANEJO J/APPENDIX J.................................................................................................53

ANEJO K/APPENDIX K................................................................................................54

ANEJO L/APPENDIX L ................................................................................................55

ANEJO M/APPENDIX M...............................................................................................56

ANEJO N/APPENDIX N................................................................................................58

ANEJOO/APPENDIX O ................................................................................................59

ANEJO P/APPENDIX P ................................................................................................60



Prontuario

Título del Curso: Contribución sobre Ingresos Federal

Codificación: ACCO 707

Duración: 5 semanas

Prerrequisito: ACCO 500 o dos términos de Contabilidad Básica a nivel sub-

graduado

Descripción:

Exclusiones e inclusiones del ingreso bruto; deducciones y créditos en las planillas de

contribución sobre ingresos individuales, corporativos y de sociedades. El Código de

Rentas Internas federal (Internal Revenue Code) y los reglamentos (regulations).

Requisitos para llenar y someter las planillas. El tratamiento contributivo de las

ganancias/pérdidas ordinarias y de capital.

Objetivos Generales

Al finalizar el curso, el estudiante deberá:

1. Explicar el propósito social y económico de las leyes contributivas federales.

2. Usar la dirección electrónica del Servicio de Rentas Internas federal (IRS) para

obtener formas, anejos, e instrucciones.

3. Determinar la responsabilidad contributiva sobre los ingresos de individuos,

negocios individuales, sociedades y corporaciones.

4. Mostrar sensibilidad hacia aspectos éticos que enfrenta el que prepara una planilla

de contribución sobre ingresos federal.

Textos

Pope, T. R., Anderson, K. E., Kramer, J. L. (Latest edition).Federal Taxation

Comprehensive. Prentice Hall.

Referencias requeridas

Cruz, A., Deschamps, M., et al. (Última edición). Fundamentals of Taxation.

McGraw-Hill/Irwin.

Internal Revenue Service - http://www.irs.gov

The Internal Revenue Code, Commerce Clearing House, latest edition.



Whittenburg, G., & Altus-Buller, M. (Última edición). Income Tax Fundamentals.

Thomson/South Western.

Artículos de las siguientes publicaciones periódicas (u otras) están disponibles

en las bases de datos EBSCO y Wilson, en la/s biblioteca/s del SUAGM:

CPA Journal,

Journal of Taxation,

National Public Accountant,

Journal of Corporate Taxation.

Referencias recomendadas

Federal tax guide reports. Commerce Clearing House, latest edition.

Sieg, H.C., Johnson, L.M., Stevenson, W.C., Langenderfer, H.Q., Federal Income

Taxation, Prentice Hall-Pearson Education, latest edition.

Hoffman, William H., Maloney, David M., Raabe, William A., Smith, James E.,

Corporations, Partnerships, Estates, and Trusts, Thomson Learning, latest

edition.

Pilla, Daniel J., Engstrom, Paul L., How to Get Tax Amnesty: A Guide to the

Forgiveness of IRS Debt Penalties and Interest, Winning Publications, Inc., latest

edition.

Crouch, Holmes F., Crouch, Irma J., Small C and S Corporations, Allyear Tax

Guides, vol 205, latest edition.

Kamoroff, Bernard B. (2005). 422 Tax Deductions for Businesses and Self-employed

individuals, Bell Springs Publishing Co.

Kaplan, Martin S.; Kaplan, Marty; Weiss, Naomi. (2005). What the IRS Doesn’t Want

You to Know, Random House, Inc.

Graham, J.R. (2000, October). How big are the tax benefits of debt? Journal of

Finance: The Journal of the American Finance Association, (55)5, p

1901, 41p, 8 charts, 3graphs.

Criterios

Evaluación Puntuación Porcentaje

Participación en clase (15 puntos cada clase) 75 pts 25%

Ejercicios y entrega de planillas asignadas 40 pts 13%



Exámenes (2 parciales, y final o presentación) 60 pts 20%

Mesa Redonda 10 pts 3%

Diario Reflexivo 15 pts 5%

Portafolio 100pts 33%

Total 300 pts 100%

Curva de Evaluación

100-90 A 89-80 B 79-70 C 69-60 D 59-00 F

Especificaciones de las técnicas de Avalúo

El/la profesor/a escogerá entre los anteriores, los criterios de evaluación y el peso de

los mismos, basado en los objetivos del curso y los informará a los estudiantes en el

primer taller. Se requiere que los estudiantes tomen un examen en la clase, como

mínimo, dentro de los criterios seleccionados.

Materiales

Se requiere a cada estudiante que obtenga las formas en blanco de las planillas, y/o

anejos y los lleve al taller en que se discutirán los mismos, de acuerdo con el módulo.

Copias de las planillas, anejos e instrucciones del último año contributivo y años

anteriores pueden bajarse de la dirección electrónica www.irs.gov , o puede obtenerse

en las oficinas locales del IRS.

Planillas individuales que debe obtener y llevar al primer taller:

Form 1040, 1040A, 1040EZ, schedules A&B, schedule C Profit or loss from business,

schedule D Capital gains and losses; schedule R Credit for the elderly or disabled;

form 2441 Child and dependent care credit; form 6251 AMT- individuals; form 4562

depreciation and amortization.

Planillas que debe obtener antes del tercer taller

La planilla, e instrucciones de corporaciones y sociedades y los anejos relacionados

deben obtenerse antes del tercer taller.

Participación en clase

• La asistencia a clases es obligatoria y tendrá un valor de cinco (5) puntos por cada

clase. Además, por cada día se sumará la puntuación correspondiente a los

siguientes criterios:

o Demostrar dominio de los temas discutidos en clase.



o Cumplir con las tareas asignadas en la clase.

o Participar y cumplir con trabajo colaborativo.

o Demostrar destrezas de comunicación verbal adecuadas.

o Puntualidad en la entrega de los trabajos.

• Es requisito asistir a todos los talleres para aprobar el curso. Las ausencias

afectarán su nota final (5 puntos por asistencia y 10 puntos por participación

diarios). (Anejo B)

Presentación oral y escrita (Anejo B y C) (Taller Cinco)

• Presentación Oral – Los estudiantes presentaran en clase el informe sobre el tema

seleccionado. El mismo debe estar relacionado a los temas discutidos en clase.

• Trabajo en equipo (4 estudiantes máximo).

• Cada miembro será responsable de presentar uno o varios sub temas.

• Es requisito indispensable la utilización de una de las estrategias sugeridas,

creatividad y medios audiovisuales. Ejemplo: simulaciones, dramas, debates,

competencias académicas, noticieros, grabación de vídeos, entrevistas, entre otros.

• Preparar y entregar un informe escrito (1 original para el facilitador y copias para los

estudiantes).

• Tiempo estipulado para la presentación individual: 15 minutos.

• El resto del grupo deberá realizar las lecturas relacionadas con los temas que se

discutirán en el taller para garantizar una participación activa.

• La presentación oral tendrá un valor de 20 puntos.

• El Informe escrito tendrá un valor de 20 puntos.

Mesa Redonda

• Cada estudiante seleccionará un grupo cultural de los Estados Unidos para

representarlo en la discusión de la mesa redonda.

• Cada estudiante traerá a la discusión las similitudes y diferencias de su grupo

cultural seleccionado.

• Los estudiantes podrán usar sus notas o leer pasajes cortos de lo que dicen los

investigadores sobre sus grupos culturales.

• El Anejo G incluye la matriz de valoración para esta actividad (30 puntos).

Diario Reflexivo



• El estudiante redactará un diario reflexivo al finalizar los Taller 1 y 3, con el fin de

reflexionar críticamente y escribir sobre los conceptos, sentimientos y actitudes

relacionados con los la historia de la educación.

• Debe incluir un auto-análisis y auto-evaluación de su ejecución.

• El diario tendrá un valor total de 10 puntos.

• El Anejo E contiene la matriz de valoración para evaluar esta tarea.

Descripción de las Normas del Curso

1. Este curso sigue el programa “Discipline-Based Dual-Language Model®” del

Sistema Universitario Ana G. Méndez, el mismo esta diseñado para promover el

desarrollo de cada estudiante como un profesional bilingüe. Cada taller será

facilitado en inglés y español, utilizando el modelo 50/50. Esto significa que cada

taller deberá ser conducido enteramente en el lenguaje especificado. Los lenguajes

serán alternados en cada taller para asegurar que el curso se ofrece 50% en inglés

y 50% en español. Para mantener un balance, el modulo debe especificar que se

utilizaran ambos idiomas en el quinto taller, dividiendo el tiempo y las actividades

equitativamente entre ambos idiomas. Si un estudiante tiene dificultad en hacer una

pregunta en el idioma especificado, bien puede escoger el idioma de preferencia

para hacer la pregunta. Sin embargo, el facilitador deberá contestar la misma en el

idioma designado para ese taller. Esto deberá ser una excepción a las reglas pues

es importante que los estudiantes utilicen el idioma designado. Esto no aplica a los

cursos de lenguaje que deben ser desarrollados en el idioma propio todo en ingles o

todo en español según aplique.

2. El curso es conducido en formato acelerado, eso requiere que los estudiantes se

preparen antes de cada taller de acuerdo al módulo. Cada taller requiere un

promedio de diez (10) horas de preparación y en ocasiones requiere más.

3. La asistencia a todos los talleres es obligatoria. El estudiante que se ausente al

taller deberá presentar una excusa razonable al facilitador. El facilitador evaluará si

la ausencia es justificada y decidirá como el estudiante repondrá el trabajo perdido,

de ser necesario. El facilitador decidirá uno de los siguientes: permitirle al estudiante

reponer el trabajo o asignarle trabajo adicional en adición al trabajo a ser repuesto.



Toda tarea a ser completada antes de taller deberá ser entregada en la fecha

asignada. El facilitador ajustará la nota de las tareas repuestas.

4. Si un estudiante se ausenta a mas de un taller el facilitador tendrá las siguientes

opciones:

a. Si es a dos talleres, el facilitador reducirá una nota por debajo basado en

la nota existente.

b. Si el estudiante se ausenta a tres talleres, el facilitador reducirá la nota a

dos por debajo de la nota existente.

5. La asistencia y participación en clase de actividades y presentaciones orales es

extremadamente importante pues no se pueden reponer. Si el estudiante provee

una excusa valida y verificable, el facilitador determinara una actividad equivalente a

evaluar que sustituya la misma. Esta actividad deberá incluir el mismo contenido y

componentes del lenguaje como la presentación oral o actividad a ser repuesta.

6. En actividades de grupo el grupo será evaluado por su trabajo final. Sin

embargo, cada miembro de grupo deberá participar y cooperar para lograr un

trabajo de excelencia, pero recibirán una calificación individual.

7. Se espera que todo trabajo escrito sea de la autoría de cada estudiante y no

plagiado. Se debe entender que todo trabajo sometido esta citado apropiadamente

o parafraseado y citado dando atención al autor. Todo estudiante debe ser el autor

de su propio trabajo. Todo trabajo que sea plagiado, copiado o presente trazos de

otro será calificado con cero (vea la política de honestidad académica).

8. Si el facilitador hace cambios al modulo o guía de estudio, deberá discutirlos y

entregar copia a los estudiantes por escrito al principio del primer taller.

9. El facilitador establecerá los medios para contactar a los estudiantes proveyendo

su correo electrónico, teléfonos, y el horario disponibles.

10. EL uso de celulares esta prohibido durante las sesiones de clase; de haber una

necesidad, deberá permanecer en vibración o en silencio.

11. La visita de niños y familiares no registrados en el curso no está permitida en el

salón de clases.

12. Todo estudiante esta sujeto a las políticas y normas de conducta y

comportamiento que rigen SUAGM y el curso.



Nota: Si por alguna razón no puede acceder las direcciones electrónicas

ofrecidas en el módulo, no se limite a ellas. Existen otros motores de búsqueda y

sitios Web que podrá utilizar para la búsqueda de la información deseada. Entre

ellas están:

• www.google.com

• www.altavista.com

• www.ask.com

• www.excite.com

• www.pregunta.com

• www.findarticles.com

• www.telemundo.yahoo.com

• www.bibliotecavirtualut.suagm.edu

• www.eric.ed.gov/

• www.flelibrary.org/

El/la facilitador(a) puede realizar cambios a las direcciones electrónicas y/o

añadir algunas de ser necesario.



Filosofía y Metodología Educativa

Este curso está basado en la teoría educativa del Constructivismo.

Constructivismo es una filosofía de aprendizaje fundamentada en la premisa, de que,

reflexionando a través de nuestras experiencias, podemos construir nuestro propio

conocimiento sobre el mundo en el que vivimos.

Cada uno de nosotros genera nuestras propias “reglas “y “métodos mentales”

que utilizamos para darle sentido a nuestras experiencias. Aprender, por lo tanto, es

simplemente el proceso de ajustar nuestros modelos mentales para poder acomodar

nuevas experiencias. Como facilitadores, nuestro enfoque es el mantener una

conexión entre los hechos y fomentar un nuevo entendimiento en los estudiantes.

También, intentamos adaptar nuestras estrategias de enseñanza a las respuestas de

nuestros estudiantes y motivar a los mismos a analizar, interpretar y predecir

información.

Existen varios principios para el constructivismo, entre los cuales están:

1. El aprendizaje es una búsqueda de significados. Por lo tanto, el aprendizaje debe

comenzar con situaciones en las cuales los estudiantes estén buscando

activamente construir un significado.

2. Significado requiere comprender todas las partes. Y, las partes deben entenderse

en el contexto del todo. Por lo tanto, el proceso de aprendizaje se enfoca en los

conceptos primarios, no en hechos aislados.

3. Para enseñar bien, debemos entender los modelos mentales que los estudiantes

utilizan para percibir el mundo y las presunciones que ellos hacen para apoyar

dichos modelos.

4. El propósito del aprendizaje, es para un individuo, el construir su propio significado,

no sólo memorizar las contestaciones “correctas” y repetir el significado de otra

persona. Como la educación es intrínsicamente interdisciplinaria, la única forma

válida para asegurar el aprendizaje es hacer del avalúo parte esencial de dicho

proceso, asegurando que el mismo provea a los estudiantes con la información

sobre la calidad de su aprendizaje.

5. La evaluación debe servir como una herramienta de auto-análisis.



6. Proveer herramientas y ambientes que ayuden a los estudiantes a interpretar las

múltiples perspectivas que existen en el mundo.

7. El aprendizaje debe ser controlado internamente y analizado por el estudiante.



Study Guide

Course Title Federal Income Tax

Code ACCO 707

Time Length Five weeks

Pre-requisite ACCO 500, or two terms of undergraduate basic accounting

Description

This course is about learning the Internal Revenue Code regulations and dispositions.

Requirements to fill out and submit a tax return. The taxation treatment of ordinary

capital gains and losses. Exclusions from and inclusions in the gross income,

deductions, and credits to the income tax returns for individuals, corporations, and

partnerships.

General Objectives

At the end of the course, students will:

1. Explain the social and economic purpose of the federal taxation laws.

2. Utilize the Internal Revenue Service (IRS) Internet site to obtain forms, exhibits, and

instructions.

3. Determine the tax liability for individuals, corporations, and partnerships.

4. Show sensibility toward ethics aspects facing those preparing federal income tax

returns.

Texts and Resources

Pope, T. R., Anderson, K. E., Kramer, J. L. (Latest edition). Federal Taxation

Comprehensive. Prentice Hall.

References and Supplementary Materials:

Federal tax guide reports. Commerce Clearing House, latest edition.

Sieg, H.C., Johnson, L.M., Stevenson, W.C., Langenderfer, H.Q., Federal Income

Taxation, Prentice Hall-Pearson Education, latest edition.

Hoffman, William H., Maloney, David M., Raabe, William A., Smith, James E.,

Corporations, Partnerships, Estates, and Trusts, Thomson Learning, latest

edition.



Pilla, Daniel J., Engstrom, Paul L., How to Get Tax Amnesty: A Guide to the

Forgiveness of IRS Debt Penalties and Interest, Winning Publications, Inc., latest

edition.

Crouch, Holmes F., Crouch, Irma J., Small C and S Corporations, All year Tax

Guides, vol 205, latest edition.

Kamoroff, Bernard B. (2005). 422 Tax Deductions for Businesses and Self-employed

individuals, Bell Springs Publishing Co.

Kaplan, Martin S.; Kaplan, Marty; Weiss, Naomi. (2005). What the IRS Doesn’t Want

You to Know, Random House, Inc.

Graham, J.R. (2000, October). How big are the tax benefits of debt? Journal of

Finance: The Journal of the American Finance Association, (55)5, p

1901, 41p, 8 charts, 3graphs.

Evaluation

Criterion Score Percentage

Daily Class Participation (15 points each) 75 pts 25%

Exercises and assigned returns 40 pts 13%

Exam- 2 partial, and final test or presentation 60 pts 20%

Round Table 10 pts 3%

Reflexive Diary 15 pts 5%

Portfolio 100pts 33%

Total 300 pts 100%

Evaluation curve

100-90 A 89-80 B 79-70 C 69-60 D 59-00 F

Daily Class Participation

• Attendance to every workshop is mandatory and the student will receive five (5)

points for each class (Appendix A). Absences will affect your final grade. In

addition, the following criteria will be evaluated:

o Mastery of the material discussed in class.

o Tasks assigned fulfillment.

o Team work participation.

o Adequate communication and verbal skills.



o Assigned tasks handed on time.

• It’s a requisite to attend all workshops in order to pass the course.

• Absences will affect your final grade (5 points for attendance and 10 points for daily

class participation - Appendix B).

Oral and Written Report (Appendixes C & D) (Oral Presentation – English; Written

Report – Spanish) (Workshops Five)

• Oral Presentation. The students will do a presentation in class about the subject

selected for their report. The subject could be related to any of the themes covered

during the five workshops.

• Collaborative work in groups of four (4) students (maximum).

• Each member of the group should be in charge of one of the topics.

• It is required to use creativity and audiovisual aids. Example: simulations,

dramatizations, debates, academic competences, videos recording, interviews,

others.

• Prepare and handle a written report for the facilitator. The report should identify the

facts that support the group’s conclusions in a specific situation and attach it to an

argumentative theory in order to communicate persuasively.

• Time for individual oral reports: 15 minutes (maximum).

• The rest of the group should read the chapters of the textbooks so they can

participate actively in class discussion.

• Oral report will be worth 20 points.

• Written report will have a value of 20 points.

Round Table

• The facilitator will assign the cases from the chapters assigned for the specific

workshop for the round table discussion. The facilitator can divide the class into

more than one group, and assign cases for each group and have more than one

discussion in the workshop.

• Each group should identify and discuss the business principle applicable in the case.

• Students can use notes or read short excerpts of what researchers say about their

cultural groups.

• Appendix G includes the rubric for the round-table discussion (30 points).



Reflexive Diary

• The student will write a reflexive diary at the end of the workshops 1 and 3. The

purpose is to react critically about the concepts, feelings and related attitudes about

the subject matters covered in the workshop.

• An auto evaluation of his/her performance should be included.

• The score for the diary will be 10 points (Appendix E).

Description of Course Policies

1. This course follows the Sistema Universitario Ana G. Méndez Dual-Language

Discipline-Based Immersion Model® designed to promote each student’s

development as a Dual Language Professional. Workshops will be facilitated in

English and Spanish, strictly using the 50/50 model. This means that each workshop

will be conducted entirely in the language specified. The language used in the

workshops will alternate to insure that 50% of the course will be conducted in

English and 50% in Spanish. To maintain this balance, the course module may

specify that both languages will be used during the fifth workshop, dividing that

workshop’s time and activities between the two languages. If students have difficulty

with asking a question in the target language in which the activity is being

conducted, students may choose to use their preferred language for that particular

question. However, the facilitator must answer in the language assigned for that

particular day. This should only be an exception as it is important for students to use

the assigned language. The 50/50 model does not apply to language courses where

the delivery of instruction must be conducted in the language taught (Spanish or

English only).

2. The course is conducted in an accelerated format and requires that students prepare

in advance for each workshop according to the course module. Each workshop

requires an average ten hours of preparation but could require more.

3. Attendance at all class sessions is mandatory. A student that is absent to a

workshop must present the facilitator a reasonable excuse. The facilitator will

evaluate if the absence is justified and decide how the student will make up the

missing work, if applicable. The facilitator will decide on the following: allow the



student to make up the work, or allow the student to make up the work and assign

extra work to compensate for the missing class time.

Assignments required prior to the workshop must be completed and turned in on the

assigned date. The facilitator may decide to adjust the grade given for late

assignments and make-up work.

4. If a student is absent to more than one workshop the facilitator will have the

following options:

a. If a student misses two workshops, the facilitator may lower one grade based

on the students existing grade.

b. If the student misses three workshops, the facilitator may lower two grades

based on the students existing grade.

5. Student attendance and participation in oral presentations and special class

activities are extremely important as it is not possible to assure that they can be

made up. If the student provides a valid and verifiable excuse, the facilitator may

determine a substitute evaluation activity if he/she understands that an equivalent

activity is possible. This activity must include the same content and language

components as the oral presentation or special activity that was missed.

6. In cooperative activities the group will be assessed for their final work. However,

each member will have to collaborate to assure the success of the group and the

assessment will be done collectively as well as individually.

7. It is expected that all written work will be solely that of the student and should not be

plagiarized. That is, the student must be the author of all work submitted. All quoted

or paraphrased material must be properly cited, with credit given to its author or

publisher. It should be noted that plagiarized writings are easily detectable and

students should not risk losing credit for material that is clearly not their own (see

Academic Honesty Policy).

8. If the Facilitator makes changes to the study guide, such changes should be

discussed with and given to students in writing at the beginning of the first workshop.

9. The facilitator will establish a means of contacting students by providing an email

address, phone number, hours to be contacted and days.



10. The use of cellular phones is prohibited during sessions; if there is a need to have

one, it must be on vibrate or silent mode during class session.

11. Children or family members that are not registered in the course are not allowed to

the classrooms.

12. All students are subject to the policies regarding behavior in the university

community established by the institution and in this course.

Note: If for any reason you cannot access the URL’s presented in the module, do

not stop your investigation. There are many search engines and other links you

can use to search for information. These are some examples:

• www.google.com

• www.altavista.com

• www.ask.com

• www.excite.com

• www.pregunta.com

• www.findarticles.com

• www.telemundo.yahoo.com

• www.bibliotecavirtualut.suagm.edu

• www.eric.ed.gov/

• www.flelibrary.org/

The facilitator may make changes or add additional web resources if deemed

necessary.



Teaching Philosophy and Methodology

This course is grounded in the learning theory of Constructivism. Constructivism

is a philosophy of learning founded on the premise that, by reflecting on our

experiences, we construct our own understanding of the world in which we live.

Each of us generates our own “rules” and “mental models,” which we use to

make sense of our experiences. Learning, therefore, is simply the process of adjusting

our mental models to accommodate new experiences. As teachers, our focus is on

making connections between facts and fostering new understanding in students. We

will also attempt to tailor our teaching strategies to student responses and encourage

students to analyze, interpret and predict information.

There are several guiding principles of constructivism:

1. Learning is a search for meaning. Therefore, learning must start with the issues

around which students are actively trying to construct meaning.

2. Meaning requires understanding wholes as well as parts. And parts must be

understood in the context of wholes. Therefore, the learning process focuses on

primary concepts, not isolated facts.

3. In order to teach well, we must understand the mental models that students use to

perceive the world and the assumptions they make to support those models.

4. The purpose of learning is for an individual to construct his or her own meaning, not

just memorize the "right" answers and regurgitate someone else's meaning. Since

education is inherently interdisciplinary, the only valuable way to measure learning is

to make the assessment part of the learning process, ensuring it provides students

with information on the quality of their learning.

5. Evaluation should serve as a self-analysis tool.

6. Provide tools and environments that help learners interpret the multiple perspectives

of the world.

7. Learning should be internally controlled and mediated by the learner.



Workshop One

Specific content objectives

At the end of this workshop, the students will be able to:

1. Define and quote examples of concepts related to individual income tax return

forms.

2. Correctly determine the filing status that applies to taxpayers and its effect to

the determined tax contribution considering different levels of taxable income.

3. Analyze the tax effect of deductions and personal exemptions on taxable

income.

4. Compare format, contents and requirements of the 1040, 1040A, and 1040EZ

forms.

5. Use the formula to determine the amount of tax.

6. Fill out the 1040 form of US individual income tax return using standard

deductions.

Specific Language Objectives

Students will:

1. Express their ideas in spoken English effectively using graphic organizers.

2. Develop ideas to solve problems in an effective way.

3. Summarize main ideas using correct grammar and spelling in English after reading a

selection.

4. Use cooperative learning strategies to analyze and discuss a topic.

5. Use the reading process effectively

URLs

http://www.irs.gov

http://www.irs.gov/pub/irs-pdf/f1040.pdf?portlet=3

http://www.irs.gov/pub/irs-pdf/i1040gi.pdf (2007 instructions)

Filing your Taxes

http://taxes.about.com/od/preparingyourtaxes/u/filing_taxes.htm

http://www.kiplinger.com/features/archives/2007/01/deductions.html

http://turbotax.intuit.com/tax-tools/maximize_tax_deductions/article



Tax Benefits

http://www.irs.gov/publications/p970/

http://dor.myflorida.com/dor/gta.html

Tax Software

http://tax-software-review.toptenreviews.com/

http://www.irs.gov/efile/article/0,,id=118986,00.html

History of the IRS

http://www.irs.ustreas.gov/irs/article/0,,id=149200,00.html

Assignments before Workshop One

1. Go to Appendix A and work on the assignments for this workshop.

2. Study the electronics sites for this workshop.

Activities

1. The facilitator will start the class with an icebreaker activity.

2. The facilitator will verify that each student is enrolled in the class and that has

the module. The student representative will be selected.

3. Students will discuss the assigned definitions and will comment about the

video.

4. The class will be divided into groups. These groups will meet to discuss the

table assigned (Assignment #5). One member of the group will share the

results of the discussion with the rest of the class.

5. The tax tables will be used to compare the effect of the determined

liability (tax) of different filing status, with these net income levels:

a- $18,000 b- $48,000

c- $100,000

6. The facilitator will assign exercises that will require the use of the formula to

calculate tax owed. This will be an individual activity.

7. Students will verbally share their results of the tax calculation.

8. Fill out the 1040 and 1040EZ form with the data the facilitator will give you.

Analyze the tax effect on deductions, exemptions, and credits.

9. The facilitator will discuss the assignments before the workshop and will assign the

topics for next week presentations.



Assessment

1. Appendix B rubric for class participation.

2. Appendix D for the case discussion.

3. Appendix D for the URL discussion.

4. Appendix F for the self-evaluation.



Taller Dos

Objetivos específicos de contenido

Al final del taller dos, los estudiantes podrán:

1. Calcular la deducción fija (standard deduction) que aplica en situaciones especiales

y cada una de las deducciones detalladas en el Anejo A (Schedule A)

2. Calcular la contribución alternativa mínima (alternative minimum tax, AMT) de

individuos, analizar su efecto sobre la contribución sobre ingresos (total tax) de

individuos y llenar la forma 6251.

3. Calcular los créditos contributivos, explicar los requisitos para reclamarlos y llenar

los anejos correspondientes.

4. Definir activos de capital, calcular la ganancia de capital tributable y/o la pérdida de

capital deducible por individuos y llenar el Anejo D (schedule D).

Objetivos de Lenguaje

1. Los estudiantes utilizarán estrategias efectivas para llevar a cabo discusiones

formales e informales incluyendo actividades de reflexión y análisis, respetando

diversos puntos de vista.

2. Los estudiantes desarrollarán ideas para solucionar problemas de una manera

efectiva.

3. Los estudiantes utilizarán el proceso de lectura efectivamente.

4. Los estudiantes expresarán sus ideas en español oralmente de manera efectiva

usando organizadores gráficos.

5. Los estudiantes resumirán las ideas principales usando adecuadamente la

gramática y la ortografía después de leer una amplia variedad de recursos

impresos.

Direcciones electrónicas

Dirección electrónica del IRS para información contributiva general; descargar las

planillas de contribución sobre ingresos, anejos, e instrucciones.

http://www.irs.gov

http://www.answers.com/topic/standard-deduction?cat=biz-fin



http://www.forbes.com/personalfinance/2007/12/17/taxes-deductions-income-pf-

education-in_as_1217investopedia_inl.html

http://www.forbes.com/personalfinance/2008/03/03/dividends-brackets-rates-pf-taxes-

in_aaaii_0303taxes_inl_table.html

Detailed Deductions

http://www.irs.gov/individuals/article/0,,id=96196,00.html

http://sbinfocanada.about.com/od/taxdeductions/Small_Business_Tax_Deductions.htm

http://money.aol.com/taxes/fct1/_a/calculating-taxable-income/20050225134109990007

Tax Credits

http://www.energystar.gov/index.cfm?c=products.pr_tax_credits

http://www.irs.gov/formspubs/article/0,,id=109876,00.html

http://www.irs.gov/pub/irs-pdf/p596.pdf

Tareas a realizar antes del Taller Dos

1. Vea la asignación para este taller en el Anejo A.

2. Acceda http://www.irs.gov y baje las copias de las formas contributivas,

planillas y/o anejos que necesitará para las actividades de este taller y para

hacer la asignación antes de este taller. Estas son las siguientes:

Form 1040; Schedule A-Itemized deductions; Form 6251, alternative minimum tax

for individuals; Schedule D-Capital gains and losses, Form 2441-Child and

dependent care expenses; Schedule R-Credit for the elderly or the disabled; Form

8863-Education credits; Form 5605- Residential energy credits, Form 1116- Foreign

tax credit (FTC); Form 8812-Child tax credit; Form 8880- Retirement savings

contributions credit; Form 8839-Qualified adoption expenses; Schedule EIC- Earned

income credit.

También puede fotocopiar estas formas en blanco del libro de texto.

Actividades

1. Discusión de los ejercicios asignados para antes de este taller.

2. Llene la forma 1040 con los datos del problema del texto que seleccione el/la

facilitador/a y compare el efecto contributivo de las deducciones detalladas del

problema vs. el efecto contributivo de la deducción fija que se hubiera podido

reclamar, según el status del contribuyente en dicho problema.



3. La clase se dividirá en los grupos de aprendizaje colaborativo y trabajarán ejercicios

seleccionados por el/la facilitador/a, para determinar la ganancia o pérdida neta de

capital en el Anejo D; calcular la contribución alternativa mínima en el anejo 6251, y

los créditos contributivos descritos en este taller, utilizando la técnica de la mesa

redonda.

4. El facilitador asignará ejercicios adicionales según crea conveniente para ampliar

y/o aclarar el conocimiento de los temas presentados, individual o en forma grupal.

5. Los estudiantes realizarán sus presentaciones según asignadas.

6. Los estudiantes reaccionarán a las presentaciones de sus compañeros, ya sea

comentando a favor de sus puntos sobre los temas, o retando los mismos

exponiendo claramente su posición.

7. Los estudiantes prepararán una evaluación propia sobre su desempeño en el taller.

8. El facilitador realizará un repaso de los temas a ser incluidos en el examen parcial a

ofrecerse en el taller tres.

9. El facilitador mencionará las tareas a ser realizadas para el Taller Tres y asignará

los temas a presentar.

Avalúo

1. El Anejo B incluye la matriz de valoración para la participación en clase.

2. El Anejo H se utilizará para la actividad de mesa redonda.

3. El Anejo G se utilizará para la actividad de auto evaluación.



Workshop Three

Content Objectives

At the end of this workshop, the students will be able to:

1. Describe how to determine and report the net income or loss for taxpayers having

self-employed businesses.

2. Explain and provide examples of ordinary and necessary expenses for businesses,

and the requirements to become deductible ones.

3. Calculate the depreciation for business fixed assets for income tax purposes.

4. Compare the methods of accumulation and cash to determining and reporting the

net income.

5. Explain the difference between the accounting net income and the taxable income for

a sole proprietorship business.

6. Apply the rules to deduct the portion of the house used in the business; uncollectible

receivables; losses on hobbies, and education expenses.

7. Determine the FICA (social security) tax liability applicable to self-employed

taxpayers.

Language Objectives

Students will:

1. Express their ideas in spoken English effectively using graphic organizers.



selection.


5. Use the reading process effectively.

6. Write a reflective diary using appropriate vocabulary, grammar, and style.

URLs

Self Employed Businesses

http://www.irs.gov Electronic Site of IRS about general tax information; review the

income tax return, exhibits, and instructions.

http://www.irs.gov/businesses/small/article/0,,id=115043,00.html



Expenses

http://www.toolkit.com/small_business_guide/sbg.aspx?nid=P07_2512

http://taxes.about.com/od/businessexpenses/qt/BusinessExpense.htm

Business Fixed Assets

http://www.us.parkerrandall.com/services/taxation/income_tax/fixed_asset_allowances_

and_privileged_investments/

http://www.moneyinstructor.com/lesson/depreciation.asp

Sole Proprietorships

http://www.irs.gov/taxtopics/tc408.html

http://sbinformation.about.com/od/ownership1/a/soleproprietor.htm

http://www.poznaklaw.com/articles/solep.htm

FICA

http://www.irs.gov/publications/p517/ar01.html

http://www.bankrate.com/brm/calculators/tax/self_employed_tax_calculator.asp

Assignments before Workshop Three

1. Go to Appendix A and work on the assignments for this workshop.

2. Keep working with your portfolio (see Appendix I to O).

3. Study for the partial exam.

4. Access http://www.irs.gov and download copies of the tax forms, returns, and

exhibits necessary for the activities of this workshop These include:

� Schedule C- Profit or Loss from Business.

� Form 4562- Depreciation and amortization.

� Form 8829- Expenses for business use of your home.

� Schedule SE- Self-employment tax.

Activities

1. The facilitator will start the class with a short review.

2. The facilitator will discuss with the students the chapters and/or themes assigned.

3. Partial take home exam of the material covered thus far.

4. The class will split up into groups to discuss, work the exercises selected by the

facilitator about:

a. The business deductions of necessary and ordinary expenses;



b. Preparation of Appendix c, profit or loss from self-owned business.

c. The appendix for FICA, schedule se- self-employment tax, that self-employed

taxpayers must pay for.

5. The student will write a reflective diary to react critically about the concepts, feelings

and related attitudes about the subject matters covered in this workshop.

6. Students will create a concept map about any topic related to the class. They will

share their map with the rest of the class.

7. An auto evaluation of his/her performance should be done and included in the

Portfolio (Appendix G, I to O).

8. The facilitator will clarify any doubts the students might have, and will assign

additional exercise and problems as considered necessary to expand the learning of

the subjects discussed in this workshop.

9. The students will discuss the content of the URLs for this workshop.

10. The facilitator explains the work to be completed before Workshop Four.

Assessment

Each student will be assessed based on:

1. Appendix B rubric for class participation.

2. Appendix F for the reflective diary.

3. Appendix G for the self-evaluation.



Taller Cuatro

Objetivos de Contenido

Al final de este taller, los estudiantes podrán:

1. Describir las características de una sociedad (partnership) desde el punto de vista

contributivo.

2. Preparar la planilla de la sociedad.

3. Determinar el efecto contributivo, si alguno, de transacciones especiales con

propiedad (special property transactions).

Objetivos de Lenguaje

1. Los estudiantes utilizarán estrategias efectivas para llevar a cabo discusiones

formales e informales incluyendo actividades de reflexión y análisis, respetando

diversos puntos de vista.

2. Los estudiantes desarrollarán ideas para solucionar problemas de una manera

efectiva.

3. Los estudiantes utilizarán el proceso de lectura efectivamente.

4. Los estudiantes expresarán sus ideas en español oralmente de manera efectiva

usando organizadores gráficos.

5. Los estudiantes resumirán las ideas principales usando adecuadamente la

gramática y la ortografía después de leer una amplia variedad de recursos

impresos.

Direcciones electrónicas

http://www.irs.gov Dirección electrónica del IRS para información contributiva general;

descargar las planillas de contribución sobre ingresos, anejos, e instrucciones.

Sociedad

http://www.seasite.niu.edu/lao/undp/whatisPartnership.htm

http://www.irs.gov/businesses/partnerships/index.html

http://papers.ssrn.com/sol3/papers.cfm?abstract_id=889966

Calculando Impuesto de Sociedades

http://www.dor.state.nc.us/downloads/D403A.pdf

http://www.irs.gov/pub/irs-pdf/f1065.pdf

http://www.wwwebtax.com/income/partnership_income.htm



Transacciones de Propiedad

http://www.qai.irs.gov/irs/article/0,,id=148528,00.html

http://www.irs.gov/businesses/small/industries/article/0,,id=98491,00.html

Tareas a realizar antes del Taller Cuatro

1. Vea la asignación para antes del Cuarto Taller, en el Anejo A.

2. Acceda http://www.irs.gov y baje las copias de la planilla de sociedades, forma

1065, que puede necesitar para las actividades de este taller y para hacer la

asignación antes de este taller. También puede fotocopiar la forma en blanco que

provee el libro de texto.

3. Continúe trabajando con el portafolio (Anejos I al O).

Actividades

1. El facilitador comenzará la clase con un breve repaso.

2. El facilitador discutirá con los estudiantes los capítulos y/o temas asignados.

3. El facilitador recoge el examen, la asignación para este taller y se discuten algunos

de los ejercicios entregados.

4. La clase se dividirá en los grupos de aprendizaje colaborativo y se trabajará/n el/los

ejercicio/s seleccionado/s por el/la facilitador/a, enfatizando el efecto contributivo de

a. Las sociedades, forma 1065;

b. Permuta de activos similares (like-kind exchanges)

c. Como se reportan las conversiones involuntarias (involuntary conversions)

d. Ventas a plazos

e. La venta de la residencia

f. Transacciones entre partes relacionadas (related party transactions)

g. “Wash sales” en transacciones con acciones de capital (capital stock).

5. El facilitador asignará a cada grupo una dirección de Internet (URL) provista para el

taller. Cada grupo presentará un resumen sobre la información en el mismo y sobre

cómo ésta se relaciona a los temas discutidos en este taller.

6. El facilitador asignará ejercicios adicionales según crea conveniente para ampliar

y/o aclarar el conocimiento de los temas presentados, individual o en forma grupal.

7. El facilitador explicará las tareas a ser completadas antes del Taller Cinco.



8. Los estudiantes reaccionarán a las presentaciones de sus compañeros, ya sea

comentando a favor de sus puntos sobre los temas, o retando los mismos

exponiendo claramente su posición.

9. El facilitador realizará un repaso breve de los temas a ser incluidos en la prueba a

ofrecerse en el taller cinco.

10. Los estudiantes prepararán una evaluación propia sobre su desempeño en el taller.

Avalúo

1. El Anejo B incluye la matriz de valoración para la participación en clase.

2. El Anejo G se utilizará para la actividad de mesa redonda.

3. El Anejo F se utilizará para la actividad de auto evaluación.



Workshop Five/Taller Cinco

NOTA: Este taller es bilingüe. Tanto,

el Facilitador como los estudiantes,

deberán utilizar el idioma asignado

para cada tarea y actividad.

NOTE: This is a bilingual workshop.

Both the facilitator and student

should use the language assigned

for each homework and activity.

Content Objectives

At the end of this workshop, the students will:

1. Distinguish between the taxable entities and those acting as intermediaries and

passing on the income to other entities or individuals.

2. Prepare the corporate federal income tax return.

3. Take a final exam.

Language Objectives

Students will:

1. Express their ideas in spoken English and Spanish effectively using graphic

organizers.



selection.


5. Use the reading process effectively.

6. Write a report using appropriate vocabulary, grammar, and style.

URLs

http://www.irs.gov Dirección electrónica del IRS para información contributiva general;

descargar las planillas de contribución sobre ingresos, anejos, e instrucciones

Assignments before Workshop Five

1. Review the assignment for this workshop in Appendix A.



2. Access http://www.irs.gov and download copies of the tax forms, returns adn

appendixes necessary for the activities of this workshop, and prepare the

assignment for this workshop. These include:

a. Corporations C (form 1120)

b. Corporations S (form 1120S)

c. The exhibits for the alternative minimum tax for corporations.

d. Appendix for the depreciation.

Activities

1. The facilitator will start the class with a short review (in English).

2. Students will discuss the assigned exercises (in Spanish).

3. The class will be divided into groups. Each will work with exercises assigned by the

facilitator related to (English and Spanish):

a. Partnerships, form 1065;

b. like-kind exchanges

c. How to report involuntary conversions.

d. Sales

e. Selling a house

f. Related party transactions

g. “Wash sales” in transactions of capital stock.

4. Several students will discuss the exercises (English or Spanish).

5. The facilitator will discuss the exam (English).

6. Students will offer their PowerPoint presentation. A session of questions and

answers will follow each presentation (English or Spanish).

7. Students will hand in the test.

8. Students will self assess their learning and will finish their portfolio.

9. Course evaluation.

10. Closing activity – to be determined by the facilitator.

Assessment

1. Partial exam.

2. Oral presentation.

3. Appendix C includes the rubric for the oral presentation.



4. Appendix B will be used for class participation.

5. Appendix G for self assessment.



Anejos/Appendixes



Anejo A/Appendix A

Asignaciones/Assignments

Assignments before Workshop One

1. Take a look at your module. Pay special attention to the rubrics, since they will be

used to assess your knowledge.

2. Access http://www.irs.gov and download the following forms with their instructions:

1040, 1040A, 1040EZ, Schedule A&B.

3. Look for the following definitions:

a. Gross income

b. Gross income exclusions

c. Gross income inclusions

d. Deductions before adjusted gross income (AGI)

e. Deductions from AGI

f. Tax credits

g. Withholdings and other payments

4. Look for the following definitions. You can find them in the 1040 form:

a. Tax

b. Other taxes

c. Total tax

d. Amount of tax owed

5. Create a comparative table of the forms 1040, 1040A, and 1040EZ. Compare

contents, credits, deductions, etc. Use the following table:

Filing Status

Amount of Income

Deductions Credits

Form 1040EZ

Form 1040A

Form 1040

c. Who must file and where the return should be filed.

d. Mention the four different filing statuses and explain each one of them.



e. Print a copy of each form (1040, 1040EZ and 1040A). Bring them

to the workshop. Do not forget to bring a pencil.

6. Watch the following video http://youtube.com/watch?v=u_9xOTV7qUs. What did you

learn? Summarize it.

Asignación antes del Taller Dos

1. Calcule la deducción fija (standarad deduction) que pueden reclamar los

siguientes contribuyentes en su planilla:

a. Soltero (single), mayor de 65 años

b. Casado que rinde conjunto (married filling jointly), el esposo es ciego y menor

de 65 años, el cónyuge es mayor de 65 años.

c. El jefe de familia es mayor de 65 años y un dependiente incapacitado es

ciego.

d. Divorciado, menor de 65 años y vidente.

2. Ejercicio de Alternative Minimum Tax (AMT):

a. Paul es soltero y reportó las siguientes deducciones detalladas en su planilla

federal del último año contributivo. Su AGI para ese año era $95,000. El interés

hipotecario es totalmente calificado para la compra de su residencia.

Para fines de AMT, compute el ajuste total a las deducciones detalladas

siguientes:

� Gastos médicos deducibles (después del 7.5% de AGI) $6,000

� State income taxes 3,600

� Home mortgage interest 11,500

� Charitable contributions (deducciones caritativas) 3,200

� Deducciones detalladas misceláneas (después del 2% de AGI ) 1,800

b. Jacobo es soltero sin dependientes. En el último año contributivo tuvo un

ingreso neto tributable regular = $48,000. El tuvo también $28,000 de ajustes

positivos al AMT y $12,000 de partidas contributivas preferenciales (tax

preference items). Jacobo no detalla sus deducciones, sino que se acoge a la

deducción estándar. Calcule su Alternative mínimum taxable income (AMTI).



c. La forma 1040 de Juan Pagaducho muestra una contribución regular = $47,000.

Al computar la contribución usando las reglas aplicables al AMT la contribución =

$58,000. ¿Cual de las dos cantidades debe pagar Juan?

3. Estudie los requisitos para reclamar los créditos contributivos descritos en este

taller y el cómputo de los mismos. Estudie los ejemplos en su libro de texto.

Lleve los anejos relacionados en blanco a la clase.

4. Estudie los requisitos para reclamar las deducciones detalladas en el anejo A

(schedule A) y la forma de computarlas. Lleve el anejo A en blanco a la clase.

5. Defina activos de capital. Cite cinco ejemplos de activos de capital.

6. Determine la ganancia de capital neta tributable y/o pérdida de capital neta

deducible en el año contributivo corriente por individuos en cada una de las

siguientes situaciones. Indique si la ganancia neta tributará con tasa preferencial

de ganancia de capital o como ingreso ordinario.

El contribuyente obtuvo:

a. Ganancia de capital a largo plazo (GCLP) = $5,000

Pérdida de capital a corto plazo (PCCP) = (4,000)

b. GCCP = $9,000

PCLP = $3,000

c. PCLP = $5,000

GCCP = 500

7. Llene una planilla 1040 de individuo que el profesor/a le indique, para entregar.

Assignments before Workshop Three

1. Study for the partial test of this workshop.

2. Study for the chapter related to Taxation for self-employed business income;

determination of FICA tax (self employment tax) payment required from those having

a self-employed business.

3. Explain and provide examples of ordinary and necessary expenses for businesses

and their requirements to be deductibles.

4. Determine the net income or loss of a self-employed business, and describe in what

exhibit it is reported. Utilize the following data:

Farrah, a lawer, has the following office income and expenses:



Service Revenues $200,000

Expenses:

Commissions paid for services rendered 15,000

(legal under state law)

Commissions paid to CPAs for referrals 8,000

(illegal under state law)

Office expenses 5,000

Materials 3,000

Long-distance calls of business 1,000

Fines for ilegal parkings 900

5. Determine the deductible amount allowed for traveling expenses in the following

situation:

Edith CPA, traveled via airplane from Miami to San Diego to attend an accounting

conference lasting 5 days. Additionally, she stayed 4 days on vacations (5 + 4 = 9 en

total). The expenses related to Edith trip are as follows:

Airfare $725

Hotel lodging 1,485

Meals (9 days × $80) 720

Taxi from airport to the hotel and vice-verse 60

6. Calculate the business vehicle depreciation for tax purposes:

Two years ago, Jessica purchased a new truck for $45,000 to be used 80% of the

time on her self-employed business. Total miles incurred were 12,000 in year 1,

14,500 in year 2, and 13,000 in current year. If Jessica uses the standard mileage

method, how many miles could she deduct on year one’s return, assuming the same

method was used since the beginning? Calculate just the depreciation. The luxury

rules doe not apply to this truck.

7. Explain the rules to deduce the portion of the house used for business purposes;

uncollectible accounts, losses on hobbies activities, and educational expenses.

8. Compare the social security and Medicare that must be paid an employee versus

the one for a self-employed.



Asignación antes del Taller Cuatro

1. Estudie la planilla de sociedades (partnerships tax return) y llene la planilla, forma

1065 para sociedades, con el problema que se presenta en la página siguiente.

2. Trabaje el siguiente ejercicio sobre sociedades:

La siguiente premisa cubre las próximas dos preguntas:

Carmen aportó un edificio para recibir un 25% de participación en la

Nueva Sociedad CMY. El valor en el mercado del edificio al momento

en que Carmen lo aportó es $300,000, el valor en los libros en manos

de Carmen es $160,000 sujeto a una hipoteca de $100,000. La

sociedad asume la hipoteca. Los otros dos socios aportaron $200,000

cada uno.

a. ¿Cual es la base de Carmen en la sociedad?

b. ¿Cual es la base de los otros socios?

3. Determine la ganancia neta a de la sociedad:

La Sociedad AB recibe $100,000 ingreso de servicios, $20,000 ingreso de renta,

$5,000 ingreso de intereses y dividendos. Paga $55,000 de gastos operacionales.

4. Conteste las preguntas sobre el siguiente ejercicio de ventas a plazos:

Carmen vendió un lote de terreno por $30,000 en el año 2006. El lote tiene un valor

básico de $18,000. Ella incurrió en gastos por $2,000. Carmen recibió un adelanto

en el 2006 de $5,000 y recibirá 5 pagos de $5,000 anuales.

a. ¿Cual será el porciento de ganancia de Carmen?

b. ¿Cuanto ingreso o ganancia reconocerá Carmen en el 2007,

año en que ella recibirá los próximos $5,000?

5. Diferencie y explique ganancia realizada (realized gain), ganancia pospuesta

(postponed gain) y ganancia reconocida (recognized gain) en la venta de la

residencia. Cite un ejemplo de cada una.

6. Defina y dé dos ejemplos de permuta de activos similares (like-kind exchanges).

Explique el tratamiento contributivo de este tipo de transacción.

7. Explique como se reportan las conversiones involuntarias (involuntary conversions).

8. Explique el tratamiento contributivo de las transacciones entre partes relacionadas

(related party transactions).



9. “wash sales” en transacciones con acciones de capital (capital stock):

Explique si las pérdidas en las ventas de acciones o bonos son deducibles cuando

se compran acciones o bonos similares. Especifique el período de tiempo para la

limitación, si alguno.



Assignments before Workshop Five

1. Study the chapter about corporations.

2. Answer the following in English: When is it convenient for a business to be

organized as an S Corporation? and, as a regular C Corporation?

3. Utilize the tables to determine the income tax liability for Corporation ABC in each of

the following taxable income scenarios:

a. $40,000

b. $125,000

c. $16 millions

4. Compare a partnership, a regular C Corporation, and an S Corporation, in terms of

their taxes aspects in Spanish.

5. Bring to class blank returns forms for a C Corporation and S Corporation to complete

these in class.

6. Study for the final exam, or prepare the presentation, or any other evaluation form

programmed for the end of the course (in English or Spanish)

7. Give the final touches to your portfolio.



Anejo B/Appendix B

RUBRIC FOR EVALUATION OF CLASS PARTICIPATION

Name: __________________________ Date: __________________

Student’s signature: __________________ Facilitator’s Signature: ______________

Criteria Value

Points

Student

Score

Comments

Content

Contributions and participation in the class

10

Demonstrate interest in the class

10

Answer questions to the facilitator and fellow students.

10

Make questions related to the topic of the course

10

Prepared in the class 10

Contribute with additional material.

10

Initiative and creativity 10

Language Use correct pronunciation 10

Read and explains concepts using appropriate grammar, syntax and verb usage

10

Address the class to present information in a clear interesting way.

10



Anejo C/Appendix C

MATRIZ VALORATIVA PARA PRESENTACIÓN ORAL

Nombre del estudiante: _______________________Fecha:_________________

Criterio Puntos Puntuación del estudiante

Contenido Realiza una introducción efectiva del tema

identificando el propósito, objetivo e ideas

principales que se incluyen en la

presentación.

10

La presentación es organizada y coherente y

puede seguirse con facilidad.

10

El presentador demuestra dominio del tema

o materia de la presentación al explicar con

propiedad el contenido y no incurrir en

errores.

10

Las ideas y argumentos de la presentación

están bien fundamentados en los recursos

presentados, consultados o discutidos en

clase.

10

Capta la atención e interés de la audiencia

y/o promueve su participación, según

aplique.

10

Proyección efectiva, postura corporal

adecuada, manejo de la audiencia, manejo

del tiempo asignado.

10

Usa varias estrategias para hablar o definir

conceptos, interpretaciones, aplicaciones y

evaluación de procesos o experiencias en el

contenido del curso.

10

Lenguaje

Pronunciación de las palabras es clara y de

manera correcta para que se entienda el

lenguaje utilizado.

10

Uso correcto de la gramática y conjugación

de verbos en el idioma asignado.

10

Uso correcto del vocabulario para expresar

el mensaje adecuadamente.

10

Total de Puntos 100 (70% de

contenido y 30%

Lenguaje)

Puntuación del

Estudiante:

________

Firma del Estudiante: _________________ Firma del Facilitador: ____________________



RUBRIC TO EVALUATE INDIVIDUAL/GROUP PRESENTATION

Student Name:____________________________Date:___________________

Criteria Value Points Student Total Score

Content Performs an effective introduction to the

theme identifying the objectives, ideas

and principles that are included in the

presentation.

10

The presentation is organized and

coherent, and could be easily followed

10

The presenter demonstrates domain of the

theme or subject by means of properly

explaining content without incurring in

errors

10

The ideas and arguments of the

presentation are well founded by the

resources presented, consulted or

discussed in class

10

Capture of the attention and interest of the

audience and/or promote their

participation, as applicable

10

Effective personal projection, corporal

posture and manage of the audience;

10

Uses a variety of speaking strategies to

define concepts, interpretation, application

and evaluation of processes using

experience on concepts or content of

class.

10

Language

Student pronounces words in a clear and

correct manner so as to make the correct

language used understood to others.

10

Correct use of grammar and verb

conjugation.

10

Use of correct use of vocabulary words to

express message.

10

Total Points 100 (70% of content

and 30% of language)

Student’s Total Score:

________

Student’s signature: __________________Facilitator’s Signature: __________________



Anejo D/Appendix D

RUBRIC TO EVALUATE WRITTEN WORK

Student Name: ______________________ Date: _______________

Criteria Value Points Student Score

Content

The paper is clear, focused and

interesting. Identifies purpose,

objectives and principal ideas

included in the paper

10

Presentation of ideas is organized,

coherent and can be easily followed

10

The paper properly explains content. 10

The presentation of ideas and

arguments are based in sources

presented, consulted or discussed in

class.

10

The paper demonstrates substance,

logic and originality.

10

The author presents his point of view

in a clear, convincing and well based

manner.

10

Contains well-constructed sentences

and paragraphs that facilitate lecture

and comprehension.

10

Language

Demonstrate a command of standard

English (vocabulary used, syntax and

flow of ideas).

10

Uses grammar appropriately and

correctly.

10

Manages and uses verbs appropriately

and correctly.

10

Total Points 100 (70% content and

30% language)

Student’s total Score:

_______

Student’s Signature: __________________Facilitator’s Signature:__________________



Anejo E/Appendix E

HOJA DE EVALUACIÓN: DISCUSIÓN ORAL CASOS Y “URLs”

Nombre/Grupo ________________________________________________ Curso: ______________________ Fecha: ________________________ Tema: ______________________ Tiempo: ________________________ Criterios Valor Puntos del Estudiante

Presentación

Mantiene la atención de toda la audiencia utilizando el contacto visual directo, y mirando las notas raramente.

2

Los movimientos son adecuados y ayudan a la audiencia a visualizar el contenido de la presentación.

2

El estudiante demuestra estar relajado y tranquilo, sin hacer errores.

2

El estudiante utiliza una voz clara con Buena proyección y entonación.

2

El estudiante demuestra un conocimiento completo al responder todas las preguntas con explicaciones y elaboraciones.

2

El estudiante presenta la información en una secuencia lógica e interesante la cual la audiencia puede seguir sin problema.

2

Demuestra una actitud fuerte y positiva acerca del tema durante toda la presentación.

2

Lenguaje

Demuestra habilidad en el manejo del idioma inglés estándar (vocabulario, sintaxis y flujo de ideas).

2

Usa la gramática de una manera adecuada y correcta.

2

Usa una pronunciación correcta durante la presentación.

2

Total 100 ( 70% contenido y 30% lenguaje)

Puntaje Total:

El nombre del estudiante: ______________________Firma del facilitador: ________________



Anejo F/Appendix F

Reflexive Diary

Name: _______________________

Date: _______________________

The purpose of this reflective diary is to be able to reflect on the significance of this

course. You should draw on your own experiences for examples of the ideas you are

studying. You can also speculate about how you might apply what you are learning in

class. This process will help in your self-analysis.

At the end of each workshop, you should reflect on the topics presented and answer

the following guide questions.

1. Today I learned ….(express these thoughts in a simple manner and in your own

words)

2. The topic presented in class today helps me to … (reflect in relation with the

topics discussed in class….)

3. I can apply what was presented in class today to some aspects of my personal

life or to any other past experience …



Anejo G/Appendix G



Anejo H/Appendix H



Anejo I/Appendix I

PORTFOLIO

Guidelines to prepare the portfolio

1. Determination of sources of content

The following, but not limited to, documentation will be included:

a. Projects, surveys, and reports.

b. Oral presentations

c. Essays: dated writing samples to show progress

d. Research papers: dated unedited and edited first drafts to show progress

e. Written pieces that illustrate critical thinking about readings: response or

reaction papers.

f. Class notes, interesting thoughts to remember, etc.

g. Learning journals, reflexive diaries.

h. Self assessments, peer assessments, facilitator assessments.

i. Notes from student-facilitator conferences.

2. Organization of documentation

Documentation will be organized by workshop, and by type of assignment within

workshops. Workshops will be separated from one another using construction paper

or paper of different colors, with tabs indicating the workshop number.

3. Presentation of the portfolio

• Documentation will be posted in a binder or in a digital version (e-portfolio).

• The cover page will follow exactly APA guidelines applied to a cover page of

research papers submitted at Metro Orlando Campus. This cover page will be

placed at the beginning of the portfolio.

• The entire portfolio will follow APA style: Courier or Times New Roman font,

size 12, double space, and 1-inch margins. See a “Publication Manual of the

APA, Fifth Edition”

• A log of entries that can be expanded with each new entry properly

numbered. The table, which should be located at the beginning, should



include a brief description, date produced, date submitted, and date evaluated

(Appendix K).

• Introduction and conclusion of the income and outcome of the portfolio.

• A list of references and appendixes of all assignments included will be added

to the end of the portfolio.

• The Portfolio Informational Sheet will be placed in the transparent front pocket

of the binder for identification purposes (AppendixJ).

4. Student-Facilitator Feedback Template: Progression follow-up

The final step in implementing portfolios, before returning them to the student or

school life, is sharing feedback with each student to review the contents, student

reflections, and your evaluations of individual items and all of the work together as

related to learning targets (Banks, 2005).

Facilitators will e-mail a feedback template to all students. This template will contain

information pertaining to weaknesses and strengths found in students’ portfolios

(Appendix N). Facilitators will focus their attention on showing students what is

possible and their progress rather than what is wrong; however, this does not mean

that facilitators will not cover weaknesses and areas for improvement during the

conference. Facilitators will send this feedback template upon completion of

workshop one.

Students will also have the opportunity to respond to the facilitator’s feedback and

write their own comments and/or ideas of how to improve the quality of their

portfolios, and how to become better metacognitive learners on the feedback

template. Students will e-mail the template with their comments back to the facilitator

after every workshop.

5. Portfolio storage:

• Portfolio samples will be safely stored for a six-month term on campus.

• Students will sign an official document empowering Ana G. Mendez

University System with rights to use their portfolios with educational or

accreditation purposes during this term (Appendix O).

• After this term, and if their authors authorize Ana G. Mendez University

System to discard their portfolios by signing an official document, portfolio



samples will be destroyed; otherwise, they will be returned to their original

authors (Appendix P).



Anejo J/Appendix J

PORTFOLIO INFORMATIONAL SHEET

Sistema Universitario Ana G. Méndez Metro Orlando Campus

Universidad del Este, Universidad Metropolitana, Universidad del Turabo Check one: � Universidad del Este � Universidad Metropolitana � Universidad del Turabo Check one: � Undergraduate

� Graduate

Concentration

Student’s Name

Facilitator’s Name

Course:

Portfolio rated as

Reason of this rate



Anejo K/Appendix K

Log of Entries

Entry Description

Date of Entry

Date

Submitted

Date

Evaluated

Page #

1

2

3

4

5

6

7

8

9

10



Anejo L/Appendix L

Checklist for Portfolio Assessment

Has the student set academic goals?

Does the portfolio include enough entries in each area to make

valid judgments?

Does the portfolio include evidence of complex learning in realistic

setting?

Does the portfolio provide evidence of various types of student

learning?

Does the portfolio include students’ self-evaluations and

reflections on what was learned?

Does the portfolio enable one to determine learning progress and

current level of learning?

Does the portfolio provide clear evidence of learning to users of

the portfolio?

Does the portfolio provide for student participation and

responsibility?

Does the portfolio present entries in a well-organized and useful

manner?

Does the portfolio include assessments based on clearly stated

criteria of successful performance?

Does the portfolio provide for greater interaction between

instruction and assessment?

Adapted from: Gronlund, N. E. (2003). Assessment of student achievement. 7th ed. Boston: Pearson

Education, Inc.



Anejo M/Appendix M

Portfolio Rubric

4 3 2 1

PORTFOLIO APPEARANCE

� Readable: Are entries typed in an appropriate font and size? Are

entries free of errors? Do ideas expressed in entries follow a logical sequence with appropriate transitions among paragraphs and topics?

� Professionalism: Is the appearance of the portfolio

professional? Are graphics, colors and portfolio language consistent with professional workplace expectations? Is the portfolio presented in a neat and orderly manner?

� Organization: Is the portfolio organized in a manner that makes

it easy to follow and easy to quickly locate information?

PORTFOLIO CONTENT AND FUNCTION

� Content: Are all required entries included in the portfolio? Are

entries relevant to the content of the portfolio? Do all entries contain the student’s reaction or reflection on the selected topics? Do entries provide thorough understanding of content? Resume, Activities List, Varied Samples of Written Work, Evidence of Problem Solving, and Evidence of Decision Making.

� Authenticity: Are the samples and illustrations a true reflection

of the student’s efforts and abilities?

� Growth/Development: Do samples provide thorough

understanding of growth and development related to their field of concentration? Do items show what the student has learned?

� Collaboration: Do items show examples of both individual and

group work? Does the student provide clear understanding of collaboration, and use collaboration to support his/her learning?



� Reflection and Personal growth: Do items show exceptional

understanding of how to be a reflective thinker and how to seek opportunities for professional growth? Does the student include self-reflective comments? Does the student reflect enthusiasm for learning?

� Professional Conduct: Do items show clear understanding of

ethical behavior and professional conduct? Do items display the pride the student has in his or her work?

Overall Portfolio Impact

� Is this portfolio an asset in demonstrating the student’s value

(skills, abilities, knowledge) to a potential employer or college representative?

Rating Scale 4 = Outstanding 3 = Very good 2 = Good 1 = Needs improvement Source: Retrieved from www.lcusd.net/lchs/portfolio/rubric.htm on February 10th, 2007.

Adapted 02/10/2007 by Fidel R. Távara, M.Ed. Coordinator of Assessment and Placement –

Metro Orlando Campus



Anejo N/Appendix N

Portfolio Assessment Feedback Template Strengths Weaknesses Improvement Ideas Facilitator’s comments

Student’s response and comments

AnejoO/Appendix O

Use and Return of Portfolio

Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Universidad del Turabo

I, ____________________________________, grant permission to the office of

Assessment and Placement of the Ana G. Méndez University System, to keep in

their records a copy of my portfolio. I understand that the portfolio is going to be

used for accreditation or educational purposes only, and that is not going to be

disclosed without my consent.

By signing this document I authorize the office of Assessment and Placement to

keep a copy of my portfolio for six months and return it to me at the end of this

period of time.

_______________________________ ___________

Student’s Name (print) Date

_______________________________ ___________

Student’s Signature Date

ACCO 707 Federal Income Tax

Prep. 2008. Gregorina Carnero, Ph.D. Rev. 2008. Jose A. Martínez, CPA, MBA

60

Anejo P/Appendix P

Use and Discard of Portfolio

Sistema Universitario Ana G. Méndez Universidad del Este, Universidad Metropolitana, Universidad del Turabo

I, ____________________________________, grant permission to the office of

Assessment and Placement of the Ana G. Méndez University System to keep in

their records a copy of my portfolio. I understand that the portfolio is going to be

used for accreditation or educational purposes only, and that is not going to be

disclosed without my consent.

By signing this document I authorize the Office of Placement and Assessment to

keep a copy of my portfolio for six months and discard it at the end of this period

of time.

.

_______________________________ ___________

Student’s Name (print) Date

_______________________________ ___________

Student’s Signature

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