Teacher’s Guide to SC Individual Income Tax

The South Carolina Department of Revenue (SCDOR) strives to help people of all ages understand how state taxes work. Our goal is to promote voluntary compliance — in other words, to prepare taxpayers to file and pay their required taxes in full and on time. 

The lessons in this guide provide essential tax information specific to South Carolina so students may learn about Individual Income Tax, claim tax credits, and accurately complete a state return. The lessons can be tailored to the level you teach and the time you have available for this subject. These lessons may be used for a math, economics, personal finance, or elective course.

Standards

• 1.MPS Mathematical Process Standards
  • 1.MPS.AJ ANALYZE & JUSTIFY
    • 1.MPS.AJ.1 Use critical thinking skills to reason both abstractly and quantitatively
• 6.PAFR Patterns, Algebra, and Functional Reasoning
  • 6.PAFR.3 Apply mathematical patterns, properties, and algorithms to the set of rational numbers to find sums, differences, products, and quotients and to write equivalent expressions
    • 6.PAFR.3.5 Add, subtract, multiply, and divide integers in mathematical and real-world situations
• Introduce 𝑦 = 𝑘𝑥.
  • 7.PAFR.1 Determine if a table, graph, verbal description, or equation represents a function and describe its characteristics
    • 7.PAFR.1.1 Apply proportional reasoning to solve problems in mathematical and real-world situations involving ratios and percentages
• Include problems with measures of mass, weight, length, and liquid. Convert from metric to customary and customary to metric systems.
  • 7.PAFR.3 Apply mathematical patterns, properties, and algorithms to the set of rational numbers to find sums, differences, products, and quotients and to write equivalent expressions
    • 7.PAFR.3.5 Apply all operations with rational numbers to solve problems in mathematical and real-world situations
• 8.NR Numerical Reasoning
  • 8.NR.1 Translate among multiple representations of rational numbers
    • 8.NR.1.1 Convert any form of a rational number to any other form including fractions (mixed numbers), decimals, and percentages
• A1.PAFR Patterns, Algebra, and Functional Reasoning
  • A1.PAFR.1 Transform and/or solve equations and expressions in one variable that model real-world and mathematical situations, interpret the solutions, and determine whether they are reasonable
    • A1.PAFR.1.3 Solve mathematical and real-world situations using linear, quadratic, exponential (same bases), and linear absolute value equations in one variable
• EPF.2.ER Research and analyze the factors that impact personal income and long-term earning potential.
• EPF.2.IP Develop a personal finance strategy for investing, protecting, purchasing, and saving resources.
• EPF.4.IP Investigate contemporary economic policies, and analyze how political ideologies influenced their implementation.