STATEMENT OF PERMISSION TO COPY 
In presenting this professional paper in partial fulfillment 
of the requirements for an advanced degree at Montana State University, 
I agree that the Library stiall make it freely available for inspection. 
I further agree that permission for extensive copying of this professional 
paper for scholarly purposes may be granted by my major professor, or, 
in his absence, by the Director of Libraries. It is understood that any 
copying or publication of this professional paper for financial gain 
shall not be allowed without my written permission. 
Signature  
INCOME TAX IN MONTANA HIGH SCHOOLS 
Hy 
RONALD LEE KUNTZ 
A professional paper submitted in partial fulfillment 
of the requirements for the degree 
of 
MASTER OF SCIENCE 
in 
Business Education 
Approved: 
Chairperson, Graduate Committee 
Head, Major Department 
Graduate Dean 
MONTANA STATE UNIVERSITY 
Bozeman, Montana 
June, 1977 
iii 
The writer v/ishes to express his gratitude and appreciation 
to Dr. Daniel Hertz for the help and guidance given in the early stages 
of this paper. Gratitude is also expressed to committee members, 
Mr. Floyd Frost, and Dr. Ibrm Millikin, also to the people who gave 
encouragement and help in the final formation of this paper. 
. Gratitude is expressed to the educators .in the high schools 
who he assistance made this study possible. 
The decision to pursue a graduate degree was a difficult one 
that involved considerable hardships. The writer expresses love and 
appreciation to Ids wife, Sue, for the patience, encouragement and 
faith in making the completion of this study possible. 
TABLE OF CONTENTS 
Chapter .. Page 
I. INTRODUCTION ...  ............ 1 
Statement of the Problem    2 
Need for the Study  2 
Limitations  4 
Definitions of terms   . 4 
Organization of the Study  5 
II. REVIEW OF LITERATURE   6 
Internal Revenue Service . .  . 6 
Greene Study  8 
Huffman Study   9 
Rezac Study    9 
Personal Interviews     12 
Summary   13 
III. PROCEDURES   14 
Population Description and Sampling Procedures .... 14 
Survey Instrument and Administration of the Survey 
Instrument   14 
Analysis of Data   16 
IV. PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA 
CONCERNING THE STUDY OF INCOME TAX BEING INSTRUCTED 
IN MONTANA HIGH SCHOOLS  18 
General Infonnation • . . .   18 
Specific Information  21 
Curriculum at High School Level  28 
V. SUMMARY, CONCLUSIONS AND RECOMMENDATIONS  49 
Summary   50 
Conclusions    . 54 
Recommendations   58 
BIBLIOGRAPHY 60 
V 
APPENDICES 
Appendix A 
Appendix B 
Appendix C 
Appendix D 
Cover Letter to High Schools . .  
Follow-up Letter to High Schools ...... 
Second Follow-up Letter to High Schools . . . 
Questionnaire sent to High Schools  
62 
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LIST OF TABLES 
Table Page 
1. Number and percent of returns of the survey instrument. . 16 
2. Number of students enrolled in high schools that returned 
the questionnaire '  19 
3. Number of students receiving instruction in income tax . 19 
4. Most popular income tax course  20 
5. Average number of weeks of instruction in income tax. . . 20 
6. Do you teach income tax as a separate course  21 
7. Is nine weeks to long to teach income tax  22 
8. Is the 1040A short form taught in your income tax class . 23 
9. Is the 1040 long form covered in your tax class  23 
10. Do you expose your class to the basic farm income tax . . 24 
11. Are your students exposed to the form. Schedule C . . . . 25 
12. Have you as an educator received instruction in income 
tax  25 
13. Should every Montana high school student be exposed to 
income tax.   26 
14. Do you think a class in taxation is important ...... 27 
15. Does income tax warrant expansion into the Montana school 
system   28 
16. Do you teach who must file an income tax return ..... 29 
17. Are your students exposed to the standard deduction . . . 29 
18. Do you teach your students the section on joint returns . 30 
19. Do you teach a section on when to file an income tax 
return    31 
Vll 
Table Page 
20. Do you teach the section on tax tables and schedules ... 32 
21. Do you teach filing separate tax returns   32 
22. Do you teach when to pay taxes   33 
23. Do you teach a section on the tax laws  33 
2^4. Do you teach a section on exemptions and dependents. ... 3^ 
25. Do you teach your students about the returns of minors . . 35 
26. Do you teach what records to keep  36 
27. Do you teach about installment interest expense. ...... 36 
28. Do you teach the section on contributions  37 
29. Do you cover marital status  38 
30. Do you cover interest expense.   38 
31. Do you teach a section on Medical/Dental expense  39 
32. Do you teach the section on head of a household. ..... . *10 
33* Do you teach a section on earned interest. .. .   *11 
3*1. Do you expose your students to the section on single tax¬ 
payers  *11 
35. Do you show your students how to fill out a completed tax 
return  *12 
36. Other sections of income tax you taught, that was not 
covered by this questionnaire  *13 
37 • What are the strengths of the income tax course tliat you 
teach   *15 
viii 
ABSTRACT 
The primary purpose of this study was to evaluate the teaching 
of income tax in Montana high schools. This evaluation was based upon 
responses from the various high schools in three areas: (1) General 
information, (2) Specific information, Curriculum-at the ■hig)ivsthool 
level. 
The population of this study included all of the public and 
non-public high schools in the state of Montana. In answer to the 
questionnaire, 136 out of 187 responded; this represents tin overall 
response of 72.7 percent. The data was analyzed by the number responding 
to the individual questions and placing this on a percentage basis. 
Since every high school educator did not answer each question the 
percentage was determined by the total number who did answer the parti¬ 
cular question analyzed. 
The conclusions of the study were: (1) Only a minority, or 
24 percent of the total school enrollment, are receiving instruction in 
income tax, (2) The average number of weeks of instruction in income tax 
is 5.2, (3) Almost every high school educator felt that every Montana 
high school student should be exposed to income tax, (4) A significant 
majority of the respondents wanted income tax expanded into the Montana 
school system, (5) The worst weakness of the income tax course was that 
there was not enough time allowed to teach it, (6) The main comnent was, 
"that income tax should be a separate class, and all seniors required to 
take it." 
The recommendations of the study were: (1) More Montana high 
school students be exposed to taxes, (2) Expand income tax into the Mont¬ 
ana schools, (3) All Montana high school seniors be required to take the 
course. 
CHAPTER I 
INTRODUCTION 
Ear\y proposals have been made to simplify the existing Federal 
Income Tax lav/s. Despite arguments' for simplifing the law, Fed era 3. 
Income Tax laws are growing more and more complex. In light of this 
problem, a course of study in Federal Income Tax for the novice is 
proposed. No pryor knowledge or experience in income tax is consid- 
ered necessary for any student taking the course. 
Ihe study was based on the belief that all individuals would 
prefer, to prepare their* own returns, if they had the knowledge to do 
so. Even if an individual has Ms income tax prepared for him, a knowl¬ 
edge of taxation v/ould enable him to keep better records and inform the 
preparer of more pertinent information. 
Criticism of the income tax has been prevalent throughout the 
sixty-four* years of its existence in the United States. 
These criticisms differ in sophistication and vehemence and 
are often inconsistant with each other. Some objections reflect little 
more than dissatisfaction, while others argue for complete reform of 
the tax structure. Until the tax laws are drastically simplified, the 
education of the taxpayer appears to be the best answer. (Rezac, 197*1:2) 
Four year colleges and universities have traditionally offered 
courses in income tax, and the adoption of an income tax course into 
Montana High Schools, which do not offer it, should not be difficult, 
or expensive. The Internal Revenue Service offers materials necessary 
to conduct at least a nine-week course in Income Tax, free to all school 
Statement of the Problem 
The purpose of this study was to prove that Income Tax is 
being taught effectively in Montana High Schools. And a secondary pur¬ 
pose was to see what per cent of Montana High School students were being 
exposed to Income Tax. This was done through the results of a question¬ 
naire sent to all High Schools in the State of Montana. 
Heed for the Study 
Tax laws are becoming more complex every year. In fact; a 
major motive behind the revisions of the lav/ in 195^, was to make even 
more precise the already detailed provisions of the 1939 Code. This 
trend has continued in admendments to the Code since 195^• (Parker, 
1971:^6) 
There are many texts available to students. The various 
income tax manuals on the market give the taxnayer some assurance that 
his conclusions based on reading are correct. Pezac found only one 
programmed text, Self Instructloria! Guide .to Federal Income Tax, by 
Schneider, in income tax. It did provide direction in aiding the 
taxpayer to prepare h.is own return, but the specific needs of various 
individuals was not taken into consideration. This need of the student, 
to be aware of what he has to face when he enters the world of work, 
3 
helped lead to this study. 
The need for an income tax course can be demonstrated every 
year as incorrect returns corne into the Internal Revenue Service Offices. 
Some of the studies citing this problem follow: 
Barker Study (1966). Barker’s conclusions were: (1) taxpayers 
have a general lack of knowledge as to tax responsibilities and liabil¬ 
ities and (2) the taxpayer should maintain more information and keep 
better records; the taxpayer needs to know what records to keep and 
how long to keep them. 
Dickerson and Stone (1966). In the introduction•to their 
textbook, Federal Income Tax Fundamentals, 2nd Edition, presented reasons 
for income tax knowledge that summarizes many of the other articles on 
why this course is needed. They cited the handicap of people who lack in 
determining the probable results of business decisions, investments 
and personal decisions. The taxpayer should be able to recognize which 
tax situations require professional assistance. He should develop 
familiarity with the relatively basic provisions of the law that govern 
in the majority of the cases and not with the highly technical inter¬ 
pretations of the tax law. 
The need for an income tax course should be on the minds of 
all Secondary Educators, so that the students graduating from High 
School and also becoming adults, will know what to expect about taxes. 
It is a thing which every American high school student will be faced with 
H 
Limitations 
limitations of this study were the following: 
a. This study was limited to include only the State of Montana. 
b. rIhe population sanple was limited only to Montana. Ilitfi Schools, 
Public and Private. 
c. The data is limited to the responses to the questionnaire sent to 
the high schools. 
d. The abilities and personal characteristics of the respondents to the 
questionnaire were not examined. Responses to the questionnaire 
v/ere assumed to be given in an honest manner. 
Definitions of Terms Used . 
1. High School. Included both public and private. The range of grades 
are those that include grade 12 (such as 9-12 or 10-12). 
2. Course of Study. Defined for this study, means a unit being used by 
the teachers and those enrolled in the course. 
3. Income Tax law. The law regarding income tax as passed by Congress, 
regulations of the Treasury Department, the Judicial interpretations 
of the Federal Courts, and enforced by the Internal Revenue Service. 
Responses. The data and information received from each high school 
on the mailed questionnaire. 
5* Income Tax. Defined for this study, means a class of instruction. 
6. Section. A part of the income tax course in preparing the Federal 
Income Tax Return. 
Organization of the Study 
The results of this study have been organized into the following 
chapters: 
Chapter I, Introduction, includes the need for the study, state¬ 
ment of the problem and definition of terms. 
Chapter II, Review of Literature, brings to the surface other 
studies which have been done on the same or related topics, shows the 
value of follow-up studies, and gives the opinions of experts in regard 
to Income Tax being taught in Montana High Schools. 
Chapter III, Procedures, Summarized the procedures used in 
conducting the study. 
Chapter IV, Reports the results of the questionnaire as related 
to Income Tax being effectively taught in Montana High Schools. 
Chapter V, Presents the conclusions and makes recommendations 
for the improvement of effective teacliing of Income Tax in Montana High 
Schools. 
CHAPTER II 
REVIEW OF LITERATURE 
The purpose of this chapter was to review the literature 
considered most relevant to the effective teaching of Income Tax in all 
Montana High Schools. 
The search of literature from Income Tax Textbooks, teachers 
manuals, periodicals, and personal interviews that pertained to this 
study was limited. 
William H. Hoffhian, Jr., LL.B., PH.D., C.P.A. and Hershel 
M. Anderson, PH.D., C.P.A., state, "that everyone needs to know his 
obligations and rights under current income tax laws. He should and 
must pay every cent properly owed to the government, but not one penny 
more!" 
Every citizen of the United States and every alien is subject 
to the income tax. All citizens must pay the tax even if they are 
residents of a foriegn country. Age, occupation, and mental or physical 
condition have no influence on who is subject to the tax. A minor must 
pay the tax on his or her income just like any adult. Even people insti¬ 
tutionalized because of mental incapacity are still subject to taxation 
if they earn an income. (Anderson, 1968:1) 
Internal Revenue Service (1975). Hie Internal Revenue Service 
offers Fundamentals of Tax Preparation, this course is for individuals 
wishing to become tax return preparers. 
7 
The course is designed for relatively inexperienced tax pre¬ 
payers. The book is divided into 23 chapters with ^5 hours assigned 
to the first 11 cliapters which will give the students a basic working 
knowledge of the Short Form lO^OA and the Long Form 10^10. 
Internal Revenue Service: Understanding Taxes, Teachers 
Guide (1975). The Internal Revenue Service found that this unit on taxe 
is usually, tauglit in business classes, such as bookkeeping, business 
mathmatics, and accounting. It need not be restricted, however, to 
these courses. It can make an effective contribution to social science 
classes, such as history, government, civics, and classes such as dis¬ 
tributive education or vocational agriculture, also find this unit 
practical, as do teachers of home economics. Because the unit covers 
a subject affecting all students, teachers are introducing it into other 
courses. 
Internal Revenue Service: Understanding Taxes (1975). 
Donald C. Alexander, Commissioner of Internal Revenue, stated the 
following: "You, the young people of our country, are an increasingly 
productive and influential segment of the economy. As you earn more 
money, your buying power expands and your responsibilities as citizens 
increase. Filing a Federal income tax return is one of those responsi¬ 
bilities some of you fulfill now, and that the rest of you will fulfill 
when you begin your careers. 
" Understanding Taxes will help you in your role as a Taxpayer." 
8 
First, it informs you of the rights and obligations of taxpaying citizens 
and second, it helps you learn to prepare and file your Federal Income 
Tax Returns. Our system of taxation is based on voluntary compliance— 
that is, each person freely pays the tax owed, based on computations 
made under the present tax laws" 
If students do not receive the fundamentals of filling out 
income tax returns from basic accounting, where do they get it? Allen 
J. Wedell and Loe Schmidt took the approach of offering income taxes in 
their "Office Procedures" class. Time was used to present the funda¬ 
mentals of preparing Colorado State Tax and Federal Tax returns. Wedell 
and Schmidt proposed for the State of Colorado, that a course in basic 
tax returns be instituted into the office administration curriculum or 
into the required courses to graduate from Colorado High Schools. 
(Schmidt, 1973:26) 
Greene Study (1955). A study in income tax for Business Edu¬ 
cation. He determined through a check list of the topics to be included 
in his proposed course that a majority of the respondents stated that 
income tax be taught to solve personal problems in income tax, to solve 
problems for others, and for general public information. 
The American Accounting Association (AAA) has supported a 
course in basic income tax for the accounting student or other business 
students to develop a knowledge and understanding of the principles 
and teclinical aspects of the income tax laws. They also support a basic 
9 
tax course for all students to obtain a general concept of the income 
tax. (AM, 1969:37) 
Huffman Study (19^8). Attempted to solve the problem of 
finding what experiences secondary school students have had and how they 
can be used in teaching. Twenty-one approaches to teaching were exam¬ 
ined. Huffman concluded (1) that the "experience approach" contributed 
more toward facing life and (2) the experiences of young people were 
v/orth-while as bases for new learning. Huffman also found that.84 per 
cent.of working secondary school students surveyed, have paid someone 
to fill out their income tax forms because of no experience available 
in the classroom. 
Rezac Study (1974). The primary purpose of this study was 
to develop a course of study in individual income tax for the non¬ 
accountant student at the secondary and post-secondary level. The 
secondary purpose of the study was to determine if a significant dif¬ 
ference existed between the response of Cerified Public Accountants in 
public practice in Colorado and income tax educators in Colorado. 
A search of literature from income tax registers, income tax 
forms, and income tax textbooks and manuals produced the topics to be 
considered for inclusion in the proposed course. It also clearly estab¬ 
lished a need for taxpayers and tax return preparers to have more knowl¬ 
edge of what records to keep. From this information an instrument was 
constructed. Response to the questionnaire was analyzed;.*. 
10 
Findings 
The analysis of the response provided the information for 
recommendations for the topics to be included in the proposed course. 
Educators and Certified Public Accountants agreed generally 
that the following topics should be taught and rated them as most . 
important: Filing the Return, Itemized Deductions, Short Farm and Long 
Form 10*10. 
Conclusions 
1. The conclusion was reached that it was a very essential 
course to be taught to all secondary students in the State of Colorado, 
and that the course be incorporated into the Colorado School Systems as 
a nine-week course. 
2. A ranking of importance of the topics can be developed 
from the analysis of data in a normative survey questionnaire. 
3. A significant difference does exist between Certified 
Public Accountants and Educators in Colorado regarding their views of 
the importance of various sections of income tax topics. 
Recommendations 
The following twenty topics were ranked most important by 
Certified Public Accountants and Educators in Colorado. They are 
recorrmended topics that should be included in an effective course on 
income tax, for all secondary students: 
11 
TOPIC RANK 
Who Must File 1 
Standard deductions 2 
Joint returns 3 
Separate returns Jj 
When to file 5 
Tax tables/schedules 6 
When to Pay 7 
Taxes 8 
Exemptions/dependency 9 
Returns of minors 10 
What records to keep/wages & salaries 11 
Installment interest expense 12 
Contributions 13 
Marital status 14 
Interest expense 15 
Medical/dental expense 16 
Head of the household 17 
Interest earned 18 
Single taxpayers 19 
How to fill out the return 20 
12 
Courses in Taxation are extremely important and warrant expan¬ 
sion in the United States, in secondary and post-secodary schools. 
This course should be practical in nature. (Schwartz, 1975:93) 
It’s a fearsome thing, the Federal Income Tax Return. No 
fewer than 65 blank numbered spaces stare out at you from the Form 10^0 
alone, not to mention hundreds more standing by on whatever additional 
forms or schedules you might need. Hie confronting of the forms normally 
spooks about half the countries taxpayers into finding someone else to 
do the job. If all people had been introduced to a basic course of 
income tax in high school, this wouldn’t be such a mind splattering 
experience every year after you have entered the world of work. (Changing 
Times, 1975:18) 
Personal Interviev/s 
Dr. Harold H. Helen, Montana State University (1976). ”1 feel 
that every High School student in the State of Montana should be exposed 
to basic income tax through the lO^OA Short Form and the 10^0 Long Form; 
because everyone will enter into the world to make a living and break 
away from adolescent ties." He feels to do a sufficient job of exposing 
the students would take an hour a day for three to four weeks at the 
least, and would possibly be in favor of nine-week section on income tax. 
Audrey Toll, Educational Coordinator for Internal Revenue 
Service, Helena (1976). ’’There -were 186 high schools in the State of 
13 
Montana that ordered the Internal Revenue Service’s free income tax 
course for the 1975-1976 school year.” According to Audrey Toll, the 
schools spent anywhere from one week to nine weeks on the subject. 
The Internal Revenue Service had no idea how effective the course was. 
The Internal Revenue Service’s feeling on the income tax course, is 
that it should be mandatory for every student in the secondary schools 
for a nine week period at least. This would give a basic working knowl¬ 
edge of the most common fonns that would be encountered by the individ¬ 
uals upon entering the world • of work and their first income tax form. 
The Internal Revenue Service would be happy to go to any 
school on a speaking engagement whenever asked by the teacher or adminis¬ 
tration of a school. 
Summary 
The review of literature in this study revealed the general 
trend towards an effective income tax course for all Montana High School 
students. 
The general findings and recommendations of the literature 
reviewed were compatible with one another in all areas. 
The most popular recommendation was: All students should be 
effectively exposed to the 1040A Short Form and the 10*10 Long Form. 
All literature and interviews indicated the need for this 
study. 
CHAPTER III 
PROCEDURES 
This study was made to determine if Income Tax is effectively 
being taught in all Montana High Schools and what percent of the stu¬ 
dents were receiving instruction in Income Tax. It was intended that 
the conclusion reached and recommendations made v/ill be of significant 
value for Montana High Schools on planning curriculum effectiveness, 
and making curriculum changes which may effect students in Montana 
High Schools. 
The purpose of this chapter is to (1) show the development of 
the survey instrument and construction on the basis of the review of 
literature, (2) describe the population and sampling procedures, (3) 
describe the method of collecting the data, and (l\) describe the method 
of analyzing the data. 
Population Description and Sampling Procedures 
The population of this study included all 18? Montana High 
Schools. In preparation for the initial mailing of the questionnaire, 
a list of all Montana High Schools was secured from the Office of the 
Superintendent of Public Instruction in Helena, Montana. 
Survey Instrument and Administration of the Survey Instrument 
Before the questionnaire was mailed to the High Schools, it was 
15 
tested for validity by the staff of the Business Education Department 
at Montana State University under Dr. Dan Hertz’s supervision, and 
by fellow teachers at Hamilton IUgh School. They were asked to scrut¬ 
inize the questionnaire carefully and to make any corrections or recom¬ 
mendations that were necessary. 
A copy of the final revision of the questionnaire and a 
cover letter were sent to the 187 Montana High Schools. 
On January 12, 1977, the initial mailing of the cover letter 
and questionnaire were made. (Appendix A and D) In answer to the first 
mailing, 78 of the 187 high schools responded; this represents a ^1.7 
percent return. On January 28, 1977, the first follow-up letter was 
sent to the remaining 109 high schools. (Appendix B) In answer to the 
first follow-up, 39 responded giving a 35*8 percent return. On February 
1^, 1977, a second follow-up letter and questionnaire were sent to the- 
remaining 70 high schools. (Appendix C and D) In answer to the second 
follow-up letter, 29 responded giving a 41.4 percent return. 
In answer to the three mailings, 136 out of 187 high schools . 
responded; this represents an overall response of 72.7 percent. It 
is then assumed that the remaining 51 schools offer no instruction in 
income tax. 
Table 1 indicates this breakdown of the number of question¬ 
naires sent and the number and percentage of those returned. 
16 
TABLE I 
Number and Percent of Returns 
of the Survey Instrument 
_ ____ 
1 11 11
 ' 
1 1 1
 1  l ■ UB.ai._L -Li 1 1 * ■ * -LJ» ' - ■ 
Survey Instrument Response 
Questionnaires Sent Out 187 
Questionnaires Returned 136 
Percentage T2U 
Analysis of Data 
Tnis study sought to survey the income tax instruction in 
Montana High Schools to determine the effectiveness of the instruction. 
Hie questionnaire was divided into three parts: (1) General 
Information, (2) Specific Information, (3) Curriculum Instructed. 
The data was analyzed by the number responding to the individ¬ 
ual questions and placing this on a percentage basis. Since every 
high school did not answer each question the percentage was determined 
by the total number who did answer the particular question analyzed. 
A series of tables was used to illustrate the findings of the 
study. The first column of each table listed the possible responses 
the schools could have selected. The second column listed the number 
of schools responding to each choice. The third column gave the 
17 
percentage based on the number of schools responding to the particular 
question being analyzed. Each column of the table was totaled to the 
number who had responded and 100 percent—100 percent being the number 
who had actually responded to the question. 
Following each table is a brief interpretation of the data 
presented on it. Interpretation was based on the number and percent 
of high schools agreeing on the responses to the particular question 
being analyzed. 
The tables mentioned are constructed in Chapter IV. 
CHAPTER IV 
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA 
CONCERNING THE STUDY OF INCOME TAX BEING 
INSTRUCTED IN MONTANA HIGH SCHOOLS 
This chapter, wliich is the Tabulation and presentation of 
the data collected for this study, it is divided into the follov/ing 
divisions: (1) General Information, (2) Specific Information, (3) 
Evaluation of the Curriculum being Instructed. 
The investigation was constructed during the months of Janu¬ 
ary, February, and March of 1977. The study was concerned with the 
opinions and ideas of Montana High School Educators of Income Tax. All 
Montana high schools were surveyed. Of the 187 high schools, responses 
from 136 gave a 72.7 percent return. 
Responses to the items on the questionnaire have been analyzed 
in the order in which they occured. Findings, based upon the responses 
of the high school educators, immediately follow each item or occasionally 
precede the item. 
General Information 
Responses from high school educators concerning general infor¬ 
mation are presented in Tables 2 tlirough 5. 
19 
TABLE 2 
Number, of Students Enrolled In Hlph Schools 
That Returned The Questionnaire 
Sent Odt Response Ibtal Enrollment 
18? 136 27,521 
TABLE 3 
Number of Students Receiving Instruction in 
Income Thx 
Total Enrollment Receiving Instruction Percentage 
27,521 6,603 24$ 
According.to Table 2 only 24 percent of the total enrollment 
of students in Montana high schools are receiving instruction in 
income tax. This leaves 76 percent of Montana high school students, 
each year, unexposed .to income.tax. 
Table 4 will show the answer to questions number 4 and. 5 on 
the most popular Income Tax course being 'offered in Montana high 
schools. 
20 
TABLE 
MOST POPULAR INCOME TAX COURSE 
Choices Response Percentage 
Internal Revenue 116 92.1# 
Other 10 7.9% 
Total 126 100.0% 
According to Table 4, only 10 schools out of the 136 that 
returned the questionnaire taught a different course than the Internal 
Revenue Service Course. Of those ten there were five schools that didn’t 
offer a class in income tax. It is apparent then that the most popular 
income tax course is the free Internal Revenue Service Course. There 
was ten unanswered questionnaires. 
TABLE 5 
Average Number of Weeks, of Instruction in Income Tax 
Total Number of 
weeks taught Responses . 
Average Nuinber of 
weeks taught 
70? 136 5.2 
21 
Table 5 shows that the average number of weeks spent in 
instruction of income tax.is 5-2 weeks. 
' SPECIFIC INFORMATION 
Responses from high schools concerning specific information 
are presented in Tables 6-15. Question one is similar to Table 1; and 
question two is answered, on Table 6. 
TABLE 6 
Income Tax as a Separate Course 
Clioices Responses Percentage 
Yes 9 7.W 
No 11? 92.1# 
Total 126 100.0# 
Table 6 shows ttiat only nine schools offer income tax as a 
separate course; and two of those nine, offer it as a six-week mini-course 
The remaining 117 incorporate it into other classes. Ten responses were 
left blank. 
The question, "Is nine weeks too long to teach income tax to 
high school students;" the results are tabulated on the next page in 
22 
Table number seven. 
TABLE 7 • 
Is Nine Weeks too Long 
to Teach Income Tax 
Choices Responses Percentage 
Yes 82 67.2% 
No ><0 32 M 
Total 122 100.0% 
In Table 7> 67.2 percent of the high school educators felt 
that 9 weeks was to long to teach income tax; 32.8 percent felt that it 
was not long enough. There were 14 educators that did not answer the 
question. Table 7 corresponds with Table 5, in that it provided the 
information that the average number of weeks income tax was taught was 
5.2. 
The following table will show the percentage of schools that 
instruct their income tax class in the KMOA, Short Form. Table Eight 
will be presented on the following page. 
23 
TABLE 8 
Is the 10*4 OA Short Form Taught 
in Your Income Tax Class 
Choices Responses Percentage 
Yes 122 100. Of. 
No _0_ _0  
Total 122 100.Of 
The Short Form 10*40A, is being instructed in all of the 
schools that responded to this question. There were fourteen schools 
that neglected to answer this question and two of those listed that 
they did not offer income tax as a class. 
The 10*40 Long Form will be the next part of the income-tax 
that was surveyed. It was to see how many schools offered instruction 
in this section of the income tax course. This question is covered 
in the following table. 
TABLE 9 
Is the 10*40 Long Form Covered 
in Your Tax Class 
Choices Responses Percentage 
Yes 111 91.0? 
No 11 9.0? 
Total 122 100.Of 
2k 
There was fourteen questionnaires that did not have an answer 
to this question. Of the 122 responses to the question, 91.0 percent 
felt that it was inportant to expose the students to it and only 9 
percent did not offer any instruction on the 10^0 Long Form. 
Hie next question, ”Do you expose your students to the basic 
Farm Income Tax Schedule F." The responses are tabulated in Table 10. 
TABLE 10 
Do You Expose Your Class to the 
Basic Farm Income Tax 
Choices Responses Percentage 
Yes 21 17.k% 
No 100 82.6% 
Total 121 100.0/1 
Twenty-one respondents stated yes, they exposed their classes 
to Farm Income Tax. 'Phis gave a 17.4 percent result. One hundred 
respondents stated No to this question, which i. came to , a 82.6 percent 
result. There was fifteen responses which were left blank and were 
not computed into the table.' 
In the next question, the educators were asked if they exposed 
their students to the Schedule C, Profit or Loss from a Business or 
25 
Profession, Table 11 shows the responses to that question. 
TABLE 11 
Are Your Students Exposed to 
the Form, Schedule C 
Choices Responses Percentage 
Yes 4l 35.3? 
No 11 64.7$ 
Total 116 100.0$ 
Twenty respondents left this question blank, while 64.7 per¬ 
cent answered the question negatively. The positive responses totaled 
35-3 percent. 
Table 12, shows whether the educator has had a course in income 
tax. 
TABLE 12 
Have You as an Educator Received Instruction in Income Tax 
Choices Responses Percentage 
Yes 32 26.2$ 
No 90 73.87 
Total 122 100.0$ 
26 
The overwhelming majority of respondents indicated that they 
had received no previous training in the field of income tax prior to 
the teaching of it. This was 90 of the 122 respondents, or 73*8 per¬ 
cent. There was 14 respondents tliat left the question blank. Thirty- 
two stated that they had taken a course in income tax, tills was 26.2 
percent of the respondents. 
Listed next was the question, "Do you think every high school 
student should be exposed to a class in income tax." The tabulated 
results of that question are presented in Table 13 below. 
TABLE 13 
Should Every Montana High School 
Student be exposed to Income Tax 
Choices Responses Percentage 
Yes 115 92.0$ 
No 10 8.0$ 
Total 125 100.0$ 
A minority of 10 respondents, or 8 percent, answered this 
question No. There was eleven respondents who left the question blank. 
There was 115, or 92 percent, who responded Yes to the question. 
27 
. The next question asked the educators, "If they felt a course 
in taxation was important or not," the results of this question are 
tabulated in Table 1*4. 
TABLE 14 
Do You Think a Class in 
Taxation is Important 
Choices Responses Percentage 
Yes 112 92.6% 
No 9 
Total 121 100.0/1 
Only 9j or 7-4 percent of the educators felt that taxation 
was not important. There were fifteen who left the question blank. But, 
112 or 92.6 percent of the educators felt that taxation was very impor¬ 
tant .and there should be a class in taxation. 
The next question asked the educators, "Was if they felt that 
Income Tax warranted expansion into the Montana School Systems." Tne 
results of this question are in Table 15. Fifteen educators left the 
question blank, while 96 or 79-3 percent felt income tax should be in¬ 
corporated into the Montana School Systems. Yet 25, or 20.7 percent of 
the educators felt that it did not warrant incorporation into the school 
systems. 
28 
TABLE 15 
Does Income Tax Warrant Expansion 
into the Montana School System 
Choices Responses Percentage 
Yes 96 79-3% 
No 25 20.7% 
Total 121 100.0% 
CURRICULUM AT THE HIGH SCHOOL LEVEL 
Part three of the questionnaire is entitled "Curriculum." 
Responses from educators concerning the curriculum are tabulated and 
presented in Tables 16 - 35* 
Because of the large number of different parts to a course in 
income tax, only the top 20, as rated by a previous paper done by Rezac, 
were included in this Part III. (Rezac, 197^:78) 
Part IV, or the questionnaire is also under "Curriculum" at 
the high school level. Responses from the educators concerning these 
special areas on the curriculum are tabulated and presented in Tables 
36 - 40. 
The first question was related to who must file an income tax 
return. The tabulated responses to this are shown in Table 16. 
29 
TABLE 16 
Do You Teach who must File 
an Income Tax Return 
Choices Responses Percentage 
Yes 118 97-5/S 
No 3 2.5% 
Total 121 100.0# 
There was only 2.5 percent, or 3 respondents who answered No 
to this question. There was 15 respondents who left it blank; and 97.5 
percent, or 118 who answered yes to the question. 
Table 17, presents the tabulated information from the question; 
"Do you teach your students anything on standard deductions." 
TABLE 17 
Are Your Students Exposed 
to the Standard Deduction 
Choices Responses Percentage 
Yes 119 97.5% 
No 3 2.5% 
Total 122 100.0# 
30 
An extreme majority of 97*5 percent of the respondents 
answered yes to this question. With only fourteen leaving the choice 
blank, 2.5 percent or 3 responses were No. 
Do you instruct your students on joint returns; 92.6 percent 
or 113 answered this question Yes, while 7.^ percent or 9, said No. 
There was 14 respondents who left the question blank. These tabulations 
are in the following Table numbered 18. 
TABLE 18 
Do You Teach.Your Students the 
Section on Joint Returns 
Choices Responses Percentage 
Yes 113 92.6# 
No  9 
Total ' 122 100.0# 
The tabulations for exposing your students on when to file an 
income tax return is compiled in Table 19, on the following page. 
31 
TABLE 19 
Do You Teach a Section on When 
to File an Income Tax Return 
Choices Responses Percentage 
Yes 115 93-5# 
No  8_ ■ 6.5% 
Total 123 100.0# 
Eight, or 6.5 percent of the educators did not teach their 
students on when to file an income tax return. There was 13 blank 
responses and 115, or 93*5 percent of the educators answered yes to the 
question. 
Table 20, shows the tabulations for the question, MDo you 
teach the section on tax tables and schedules." Fourteen educators 
left this blank, while 117 or 95*9 percent answered yes. Five responses 
by the educators were no, which was ^.1 percent. 
Table 20 is presented on the following page. 
32 
TABLE 20 
Do You Teach the Section on 
Tax Tables and Schedules 
Choices Responses Percentage 
Yes 117 95-9% 
No 5 ll-l% 
Total 122 100.0$ 
Do you teach your class about filing separate returns, this 
is tabulated in Table 21. 
TABLE 21 
Do You Teach Filing Separate Tax Returns 
Choices Responses Percentage 
Yes 98 80.3? 
No 24 19.7? 
Total 122 100.0$ 
33 
Twenty-four or 19.7 percent responded with a no, and 93 or 
80.3 percent answered yes. There was again fourteen blank answers by 
the respondents. 
TABLE 22 
Do You Teach When 
to Pay Taxes 
Choices Responses Percentage 
Yes 101 [$3.5% 
No 20 16.5% 
Total 121 100.0% 
TABLE 23 
Do You Teach a Section on the Tax Laws 
Choices Responses Percentage 
Yes 59 HQ. 8% 
No 62 51.2% 
Total 121 100.0% 
34 
The statistics from Table 22 on the preceding page, show 
that 83.5 percent of the educators responded with a yes to the question; 
"Do you teach when to pay taxes." Twenty, or 16.5 percent, said no. 
There was fifteen blank responses. 
The responses to, "Do you teach a section on the tax laws," 
brought these responses: a slight majority answered no, 51*2 percent or 
62 to be exact. While 48.8 percent said yes and there was 15 blank 
answers. 
The next table covers exemptions and dependents. The tabulated 
responses are on Table 24 below. 
TABLE 24 
Do You Teach a Section on . 
Exemptions and Dependents 
Choices Responses Percentage 
Yes 119 97.5$ 
No 3 2.5% 
Total 122 100.0# 
35 
Exemptions and dependents rated high with the•educators5 
with 119, or 97-5 percent checking yes. Three, or 2.5 percent checked 
no. There was fourteen of the questions left unanswered by the educators. 
The returns of minors is covered- in Table 25, which shows the 
tabulations. 
TABLE 25 
Do You Teach Your Students About 
the Returns of Minors 
Choices Responses Percentage 
Yes 93 78.8$ 
No 25 21.21 
Total 118 100.0/, 
There were 18 educators that left the question blank. 
Nine-three, or 78.8 percent answered yes and 25, or 21.2 percent 
answered no to the question, "Do you teach your students about the 
returns of minors.’1 
"Do you teach what records to keep", this is covered in Table 
26 on the following page. 
36 
TABLE 26 
Do You Teach What Records to Keep 
Choices Responses Percentage 
Yes 99 81.255 
No 23 18.355 
Total 122 100.055 
The results show that 8l.2 percent, or 99 respondents answered 
yes. While 18.8 percent or 23 said no. There was fourteen respondents 
who left the question blank. 
The responses to installment interest expense is tabulated in 
Table 27 below. 
TABLE 27 
Do You Teach About Installment Interest Expense 
Choices Responses Percentage 
Yes 71 58.7# 
No m.3% 
Total 121 100.055 
37 
A slight majority of respondents answered yes in Table 27, 
53.7 percent, or 71 to be exact. Fifty, or 41.3 percent had responded 
with a no answer, and 15 left the question unanswered. 
Table 28 following, shows the tabulations to the question, 
"Do you teach your students about contributions." 
TABLE 28 
Do You Teach the Section on Contributions 
Choices Responses Percentage 
Yes 104 85.9% 
No 17 14.1% 
Total 121 100.0% 
The section on contributions was covered by 85*9 percent, or 
104 of the 121 educators responding to this question. Seventeen, or 
14.1 percent checked no, and 15 left the question blank. 
Table 29, on the following page covers the tabulations 
on marital status. 
38 
TABLE 29 
Do You Cover Marital Status 
Choices Responses Percentage 
Yes 103 
No 19 15 M 
Total 122 100,0% 
TABLE 30 
Do You Cover Interest Expense 
Choices Responses Percentage 
Yes 101 90,2% 
No 21 17.2% 
Total 122 100,0%. 
Table 29 from above gives the following responses, 103, or 
percent of the educators answered yes to the question concerning 
marital status. Nineteen, or 19.6 percent said no and there was four¬ 
teen blank responses. 
39 
The tabulations for interest expense from the preceding page 
on Table 30 are as follows: One hundred one, or 82.8 percent of the 
responses were yes and 21, or 17.2 percent were no. Fourteen educators 
left the question blank. 
"Do you instruct your students on medical and dental expenses," 
was the next question asked the educators and their responses are tabu¬ 
lated in Table 31 below. 
TABLE 31 ' 
Do You Teach a Section on 
Medical/Dental Expense 
Choices Responses Percentage 
Yes 110 90.2% 
No 12 9-8% 
Total 122 100.0% 
Medical and dental expenses are covered by 90.2 percent, or 
110 of the 126 responses. There is only 9.8 percent, or 12 respondents 
tliat said they did not cover medical/dental expenses, and fourteen 
respondents left the question unanswered. 
The next question asked, "Was do you teach your students 
40 
about the qualifications for being the head of a household.n Table 
32, summarizes the responses. 
TABLE 32 
Do You Teach the Section on 
Head of a Household 
Choices Responses Percentage 
Yes 87 71.32 
No 35 28.7% 
Total 122 100.0# 
The majority of the respondents said they did teach their 
students about the head of a household with 87, or 71*3 percent saying 
yes to this question. Thirty-five, or 28.7 percent do not teach about 
the head of a household to their students, while once again fourteen 
educators left the question unanswered. 
Earned interest is covered in the nest question and the results 
are shown in Table 33 on the following page. 
TABLE 33 
Do You Teach a Section on 
Earned Interest 
Choices Responses Percentage 
Yes 96 79-3% 
No 25 • 20.7% • 
Total 121 100.0/, 
Only 96, or 79*3% of the educators answered yes, wliile 25, 
or 20.7 percent said no to the question. Fifteen educators left the 
question blank. 
The next table shows the tabulations on the questions about 
single taxpayers. 
TABLE 34 
Do You Expose Your Students 
to the Section on Single Taxpayers 
Choices Responses Percentage 
Yes 115 9*1.3% 
No 7 5-7% 
Total 122 100.0/ 
l\2 
Seven, or 5*7 percent of the respondents answered no, to this 
question. But 115, or 9^-3 percent said yes they did expose their stu¬ 
dents to the section on single taxpayers. Fourteen respondents left 
the question unanswered. 
The last question in Part III asked the educators, "if they 
showed their students how to fill out a completed Income tax return." 
Table 35 summarizes the responses. 
TABLE 35 
Do You Show Your Students how to 
Fill out a Completed Return 
Choices Responses Percentage 
Yes 121 99-2% 
No 1 00.8% 
Total 122 100.0% 
The majority of the respondents showed their students how to 
fill out a completed tax return with 121, or 99•2 percent saying yes to 
that question. One, or 0.8 percent did not show it to their students, 
and fourteen respondents left the question blank. 
43 
The next five questions are part of Part IV, which is the 
Views and Ideas of the educators that might not have been covered in 
any of the previous questions. 
The educators were asked to list other parts of the income 
tax course that they taught, which was not listed in questions one 
through twenty of Part III. The responses are tabulated in Table 36. 
TABLE 36 
Other Sections of Income Tax You Taught, but 
not Previously Covered by Questionnaire 
Other Sections Responses Percentage 
None 49 38.92 
Montana Tax 15 11.92 
History of Taxes 10 7.92 
Depreciation 9 7.12 
Obtaining Social Security No. 8 6.32 
Employee Business Expense 8 6.32 
Moving Expense 7 5.62 
Spending of the Tax Dollar 6 4.8$ 
Capital Gains 6 4.8$ 
Continued on page 44. 
TABLE 36 Cont’d 
Other Sections Responses Percentage 
Appeal Procedures 3 2M 
Budgeting 3 2 At 
Tax Theories 2 1.6# 
Total 126 100.0# 
Many varied responses were received in regard to the other 
sections of income tax taught by the educators not covered in the 
questionnaire. However, the majority of them fit in the categories 
listed in Table 36. None, was listed as the strongest response with 
49, or 38.9 percent of the respondents answering this. Montana tax 
was mentioned by 15, or 11.9 percent of the respondents, while 10, or 
7.9 percent responded with the History of Taxes being taught. Depre¬ 
ciation was being offered by 9> or 7.1 percent of the educators. 
Employee business expense and filing for a Social Security number were 
both tied with 8, or 6.3 percent of the educators offering this. 
Moving expense was taught by 7, or 5.6 percent of the educators. Cap¬ 
ital gains and Government spending of the tax dollar both had 6, or 
jl.8 percent of the responses. Budgeting and appeal procedures were 
45 
responses of three, or 2.4 percent of the educators. Tax Theories 
was mentioned by two, or 1.6 percent of the respondents. There were 
ten unanswered questionnaires. 
The educators were asked, "What are the strengths of the 
income tax course you teach?" The replies fell into the following 
categories; which are presented in Table 37 below. 
TABLE 37 
What are the Strengths of the 
Income Tax Course You Teach 
Strengths Responses Percentage 
1040A - 1040 Fonns 49 38.93! 
Aquaintance & Usefulness 30 23.8? 
Well Developed Material 20 15.91 
No Response 11 8.7% 
Good Examples 8 6.3? 
Movies, Slides, etc. 6 4.8# 
Farm Tax 2 1.6#‘ 
Total 126 100.0# 
Many varied responses were received in regard to the strengths 
of the income tax course the educators taught. However, they fell into 
the categories listed in Table 37- The 1(M0A - 10^0 long form were 
listed as a major strength by ^9, or 38*9 percent of the respondents. 
The aquaintance and usefulness of the class was mentioned by 30, or 
23.8 percent of the educators. The well developed material of the 
Internal Revenue Service’s course was ranked by 20, or 15.9 percent of 
the respondents. There was 11, or 8.7 percent of the educators who 
gave no response to the question. Eight, or 6.3 percent of the responses 
felt there were good examples in their course. The use of free federal 
aids, such as textbooks, slides, and movies was mentioned by six, or 
^1.8 percent of the educators. The farm tax section of the income tax 
course was rated a strength by only two, or 1.6 percent of the respond¬ 
ents. There was ten unanswered questionnaires. 
The educators were also asked, "What are the weaknesses of the 
income tax course you teach?" The replies to this question varied so 
greatly, that listed below are quotations representative of these response 
"Lack of Proper training." 
"The forms themselves are not very explicit." 
"The lack of information that I am capable of offering." 
"Some of the material is to hard for the slower students." 
"The main problem is finding resource people who can answer 
the technical questions that arise in the classroom." 
"% lack of knowledge, especially in farm situations." 
47 
"Explaining the medical section." 
"It could be more extensive, but I don’t like to take that 
much time away from my bookkeeping class." 
"It is difficult to hold student interest as they don’t feel 
the need for this course yet." 
"We go through the materials to fast for some students." 
"Failure of students to comprehend what they read." 
"I'm not an expert." 
"Insufficient material prepared by publishing companies." 
"We do not reach all the students." 
"The number of students I teach is just a small percentage 
of the school enrollment." 
The next item asked, "What recommendations would you make 
for improvement of teaching income tax in Montana high schools?" 
Because of the inconsistency in responses the following quotations 
are representative of these replies. 
"Have a class in income tax by itself, not incorporate it 
into another class." 
"Teachers taking a course in income tax." 
"It should be a required course." 
"Course offerings in summer school for teachers that instruct 
income tax." 
"Being a required course for seniors." 
"Since this is such a short course in our school, I don't 
feel qualified to make any recommendations." 
"A. three-week mini-course included in the math department."’ 
"Six to nine week course in taxes." 
"More extensive coverage—make the course easier to under¬ 
stand for the under-achievers." 
"I would like to see textbooks and workbooks soley for an 
income tax class." 
"Some company to publish a good, practical, basic.textbook 
on taxes." 
"Have workshops or clinics for teachers of income taxes." 
"Establish a course of study in U.S. Government with a 
section of income tax included." 
"I think every school should have a unit on it." 
The last item on the questionnaire asked, "Please include 
any comments you wish to make regarding the teaching of income tax in 
Montana high schools." Many of the respondents chose not to reply to 
this item. The educators that did reply often commented on already 
mentioned strengths and weaknesses. However, 31 of the respondents 
stated that, "income tax should be a separate class, and all seniors 
required to take it." 
CIIAPfER V 
SUM-TOY, CONCLUSIONS AND RECOM'-IENDATIONS 
The primary purpose of tills study was to prove that income 
tax is beinc effectively taught in Montana high schools. This was based 
upon responses from Montana high schools in tlrree areas: (1) General 
Information, (2) Specific Infomation, (3) Evaluation of Curriculum. 
The secondary purpose of this study was to show what percent 
of Montana high school students were receiving instruction in income tax. 
Questionnaires were mailed with appropriate follow-ups to 
187 high schools in Montana. Responses were received from 136 for a 
72.7 percent return. This study is based upon the 136, or 72.7 percent 
of the high schools who responded to the questionnaire. 
The questionnaire was developed tlirough a research of litera¬ 
ture and validated by Dr. Dan Hertz at Montana State University, and by 
fellow teachers at Hamilton High School. 
Appropriate revisions in the questionnaire were made prior to 
the initial mailing. 
The review of literature indicated that only a few appraisals 
of income tax instruction in high schools was ever done; and that there 
was never one done in Montana. This background of information indicated 
that a research study to evaluate income tax as a course of instruction 
in Montana high schools was needed. 
50 
SUMMARY 
The three general areas investigated in this study were: 
(1) General information, (2) Specific information, (3) Evaluation of 
the curriculum. 
General Information 
General information included questions concerning school 
enrollment, number of students taught, course used, and length of 
course. The findings are as follows: 
1. The total enrollment of the liigh schools that responded 
to the questionnaire was 27, 521. 
2. Only 6,603, or, 24 percent of the enrolled students received 
instruction in income tax. 
3* The most popular income tax course is the Internal Rev¬ 
enue Service Free Course with a 92.7 percent, or 116 respondents teaching 
it. 
4. The average number of weeks spent teaching income tax 
was 5*2. 
Specific Information 
A summary of the responses to questions concerning the specific 
information is given below: 
1. Responses indicated that 117, or 92.1 percent of the high 
schools did not offer income tax as a separate class. 
51 
2. Eighty-two or 67.2 percent of the educators felt nine 
weeks was to long to teach income tax. 
3* The lO^OA, short form was being offered by every school 
that responded to the questionnaire. 
4. The 10*10 long form was being covered by 111, or 91*0 
percent of the high schools. 
5. Only 21, or IT.** percent of the high schools offered the 
basic farm tax to the students. 
6. The business form, Schedule C, was covered by 75, or 
6*1.7 percent of the educators in their classes. 
7. Ninety, or 73*8 percent of the teachers have had no pre¬ 
vious training in income tax prior to teaching it. 
8. There was 115, or 92.0 percent of the educators felt that 
every high school student in Montana should be exposed to some type of 
class of income tax. 
9. One hundred twelve, or 92.6 percent of the respondents 
felt that taxation was an important subject. 
10. The majority, or 97*3 percent of the respondents felt 
that income tax warranted expansion into the Montana school system. 
Curriculum 
The following list is a summary of responses by high school 
educators concerning curriculum at the high school level. 
52 
1. Who mist file an income tax return was taught by 118 
high schools. 
2. The standard deduction was covered by 97.5 percent of the 
respondents. 
3. The section on joint returns was taught in 113, or 92.6 
percent of the high schools. 
H. When to file an income tax form was taught by 115 high 
schools. 
5. Tax tables and schedules was taught, by 95*9 percent 
of the respondents. 
6. The filing of separate tax returns was rated by 80.3 per¬ 
cent of the educators as being taught. 
7. When to pay taxes was covered by 83.5 percent of the high 
schools. 
8. A slim majority of 51.2 percent of the respondents answered 
no.to the teaching of the tax laws to students. 
9. The section on exemptions and dependents was taught by 
119, or 97*5 percent of the high schools. 
10. Only 73*8 percent responded yes to the question, "Do you 
teach your students about the returns of minors." 
11. Keeping of records was being i-.taught ■by 81.2 percent 
of the respondents. 
53 
12. Seventy-one, or 58.7 percent of the responses said they 
instructed their students in the section about installment interest 
expense. 
13. Contributions was covered by 85.9 percent of the high 
schools. 
1*1. Marital status was covered by 8*1. *1 percent of the high 
school tax classes. 
15. Interest expense is covered by 82.8 percent of the respon¬ 
dents in their classes. 
16. The section on medical/dental expenses was being taught by 
90.2 percent of the respondents. 
17. The majority, of 71.3 percent of the Mgh schools offer 
instruction on the head of the household. 
18. Earned interest is being taught in 79.3 percent of the 
high school tax classes. 
19. Single taxpayers is being covered in 9^-3 percent of the , 
high school tax slasses. 
20. There was 121, or 99.2 percent of the respondents who 
showed their students how to fill out a completed form. 
21. Other sections on income tax being taught brought a vari¬ 
ety of responses. The most popular was, Mno reply or blank" with 38.9 
percent. Montana Tax was listed with 11.9 percent. Some of the other 
54 
responses were: depreciation, capital gains, budgeting, liistory of taxes, 
and appeal procedures. 
22. The strengths of the income tax course you teach brought a 
wide variety of answers. The M1040A - 1040 forms" was mentioned the 
most with 38.9 percent. "Aquaintance and usefulness" was next with 23.8 
percent. Some of the other responses were: good examples, farm tax, 
use of movies, slides, etc., and well developed material. 
23. The vast variety of weaknesses of the income tax class 
listed had no consistency. Pages 46 and 47 list quotations representative 
of the responses received. 
24. The same variety and inconsistency found in the weaknesses 
were also apparent in the recommendations. Pages 4? and 48 contain the 
quotations which are representative of the replies received. 
25. General comments made by the respondents show that most of 
them favor having income tax as a separate class and that all seniors be 
required to take it. 
CONCLUSIONS 
The following conclusions were drawn from data collected by 
the Questionnaire Technique from 126 out of the 187 high schools in 
Montana. These conclusions are divided into the following three divisions 
(1) General information, (2) Specific information, (3) Curriculum at the 
high school level. 
55 
General InFormation 
The following conclusions have been derived from the findings 
of the general information section. 
1. Only a minority, or percent of the total school 
enrollment are receiving instruction in income tax. 
2. The Internal Revenue Services' free course is the most 
popular tax course. 
3. The average number of weeks of instruction in income 
tax in Montana is 5.2 weeks. 
Specific Information 
1. There is only nine high schools that are presently teaching 
income tax as a separate class. 
2. Nine weeks is to long to teach income tax as a class. 
3. The lO^OA is taught in all schools offering a class 
in income tax. 
4. A vast majority of high schools teach about the 10^0 long 
form. 
5. Hie basic farm tax part of the income tax course is not 
instructed in very many Montana high schools. 
6. Hie majority of respondents taught their students the sec¬ 
tion about the Schedule C form. 
7. The respondents, 73.8 percent, said "they had not received 
56 
any prior instruction in income tax. 
8. Almost every high school educator felt that every Montana 
high school student should be exposed to income tax. 
9. A class in taxation is very important. 
10. A significant majority of the respondents vjanted income 
tax expanded into the Montana school systems. 
Curriculum 
Conclusions concerning the curriculum program at the tiigh 
school level are enumerated below: 
1. The teaching of who must file an income tax return was 
taught by almost every educator. 
2. Almost every student was exposed to the standard deduction. 
3. The section on joint returns was covered by a majority of 
the educators. 
4. A significant majority of students are exposed to when to 
file an income tax return. 
5. The tax tables and schedules was exposed to nearly every 
high school student taking the income tax class. 
6. Over 30 percent of the students were instructed in filing 
separate tax returns. 
7. More than 100 schools offered instruction to the students 
on when to pay taxes. 
57 
8. There was a slight majority of the students who didn't 
receive any instruction in the tax laws. 
9. Almost 100 percent of the respondents instructed their 
students about exemptions and dependents. 
10. A majority of the educators exposed their students to the 
returns of minors. 
11. The records that should be kept by a taxpayer, was instruo 
ted by 81.2 percent of the educators. 
12. Just slightly over one-half of the respondents taught 
their students about installment interest expense. 
13. Contributions was covered by a vast majority of the high 
schools. 
1^1. Marital status was taught by over three-fourths of the 
respondents. 
15. More than 80 percent of the respondents taught their stu¬ 
dents about interest expense. 
16. Nearly every high school covered the section on medical/ 
dental expenses in their income tax classes. 
17. The head of a household was exposed to students, by over 
70 percent of the respondents. 
18. The majority of high schools covered the section on 
earned interest. 
58 
19. A significant majority of the respondents taught their 
students about single taxpayers. 
20. Every educator exposed their students to filling out 
a completed return. 
21. Montana tax was the most popular other section of the 
Income tax course offered by the respondents. 
22. The greatest strength of the income tax course was the 
IQlJOA and 10^0 forms. 
23* The worst weakness of the income tax course was that 
there was not enough time allowed to teach it. 
2^4. There was no consistency in the recommendations of the 
educators that were listed. 
25. Hie main comment was, "that income tax should be a sep¬ 
arate class, and all seniors be required to take it." 
26. I conclude that income tax is being taught effectively 
to those students who have received instruction in the course. 
RECOMMENDATIONS 
Based on the information collected during this investigation 
and the conclusions drawn, the following recommendations seem to be 
warranted: 
1. More Montana high school students should be exposed to 
income tax. 
59 
2. Income tax warrants expansion into Montana school systems 
at the high school level as a course of instruction by itself. 
3. There should be v/orkshops offered to teachers who instruct 
income tax. 
4. A good look at the possebility of Income tax as a mini¬ 
course. 
5. To be taught.effective, all Montana high school seniors 
should be required to take the course in income tax. 
6. A study should be conducted on what sections of the income 
tax that should be incorporated into a course of instruction; which would 
be required of Montana high school seniors. 
BIBLIOGRAPHY 
1. American Accounting Association, Report of the Income Tax Instruction 
Committee. The Accounting Review, supplement to Vol. 1969* 
2. Barker, P.A., "A study of errors by taxpayers on Federal Income Tax 
Returns with implications for instruction”, Unpublished doctor¬ 
al dissertation, Northern Illinois University, 1966. 
3. Changing Times. "Take Your Tax Return Step by Step" Vol. 29 No. 2, 
February 1975* 
^1. Department of the Treasury, Internal Revenue Service, Fundamentals 
of Tax Preparation. "Teachers Manual", Pub. 795, 1975 ad. 
5. Department of the Treasury, Internal Revenue Service, Understanding 
Taxes. "Teachers Guide", Pub. 19, 1975 ad. 
6. Department of the Treasury, Internal Revenue Service, Your Federal 
Income Tax for Individuals. Pub. 17, 1975 ad. 
7. Department of the Treasury, Internal Revenue Service, Understanding 
Taxes. "Introduction Letter by Donald C. Alexander, Commissioner 
of Internal Revenue." Pub. 19, 1975 ad. 
8. Dickerson, W. and Stone, L., Federal Income Tax Fundamentals. 2nd. 
ed., Belmont, CA: Wadsworth, 1966. 
9- Greene, J.M., "Development of a course of study in income tax". 
Accounting for Business Education Teachers. Unpublished 
doctoral dissertation. New York University, 1955* 
10. Hoffman, William H. and Anderson, Hershel M., Income Tax Principles 
and Procedures. New York: McGraw-Hill, 1968. 
11. Holen, Dr. Harold H., Personal Interview. Montana State University, 
July, 1976. 
12. Huffinan, H., "The use of common experiences in the approach to teach¬ 
ing Elementary Bookeeping." Business-Teacher Training Institu¬ 
tions, Bulletin M, 19^8. 
61 
13. Schneider, A.J., Self-Instructional Guide to Federal Income Tax. 
Englewood Cliffs, New Jersey: Prentice-Hall, 1969- 
1*1. Schmidt, L. Lee, Business Forum. ' "Taxation—a Secretarial Skill". 
December, 1973• 
15. Schwartz, William, Journal of Accountancy. New York: November, 
1975. 
16. Rezac, Reginald Nolan. "A course study in individual income tax 
for the non-accountant at the secondary and post-secondary 
level", Unpublished doctoral dissertation. University of 
Northern Colorado, 197**. 
17. Toll, Audrey, Educational Coordinator for Internal Revenue Service 
for Montana. Personal Interview, Helena, Ml, July, 1976. 
APPENDICES 
63 
321 Moss Drive 
Hamilton, Montana 598^0 
January 12, 1977 
Income Tax Instructor 
APPENDIX A 
Dear Instructor: 
I am conducting a survey on Income Tax being taught in all Montana 
High Schools. This survey will be helpful to High Schools to initiate 
and possibly up-grade their eurriculums. 
Your cooperation in the completion of this auestionnaire will be 
sincerely appreciated. I am a graduate student v/orlcing on my require¬ 
ment for the Master’s Degree in Business Education at Montana State 
University and would very much appreciate your completing the enclosed 
questionnaire. All information provided will be held in complete 
confidence. -A summary of the results will be forwarded to you at your 
request upon completion. 
Would you please return the questionnaire at your earliest con¬ 
venience? Thank you very.much for your time and consideration. 
Sincerely yours, 
Ron Kuntz 
Enclosure 
64 
321 Hoss Drive 
Hamilton, MP 59840 
January 28, 1977 
APPENDIX B 
Income Tax Instructor 
Dear Instructor: 
A questionnaire was recently mailed to you regarding the appraisal 
and evaluation of Income Tax as a course being taught in all Montana 
high schools. This questionnaire is for a study wihich is part of my 
Masters degree program. To this date, several have not been returned. 
Could yours be one of them? 
If you have not returned the questionnaire, woulci you please take 
a few moments now, when you have the questionnaire before you, and 
complete it. I am also enclosing a self-addressed stamped envelope 
for your convenience. 
Your questionnaire is vital to rqy survey. Would you please return 
it by February 12, 1977- 
Thanks for your time and effort. 
Sincerely, 
Ron Kuntz 
Enclosure 
65 
/ 
321 Hoss Drive 
Hamilton, IvTT 598^0 
Febnaary 12, 1977 
APPENDIX C 
Income Tax Instructor 
Dear Instructor: 
A questionnaire was recently mailed to you regarding the appraisal 
and evaluation of Income Tax as a course being taught in all Montana 
high schools. This questionnaire is for a study which is part of my 
Masters Degree program. To this date, only several have not been returned. 
Your help is needed in order to make my survey a success. Your 
work experience and knowledge is valuable for the completion of this 
evaluation. 
In the event you may have misplaced the previously mailed 
questionnaire, another is enclosed. Please take a few minutes to fill 
it out and return it in the postage paid envelope. 
May I expect your completed questionnaire by February 28. 
Sincerely, 
Ron Kuntz 
Enclosure 
66 
APPENDIX D 
GENERAL INFORMATION 
Directions: In part I, please limit your response to tliis survey. In 
the space provided at the end of each question write your appropriate 
answer. 
Part I 
1. What is your school's enrollment?   
2. How many students do you instruct in income tax?  
3. What class are you incorporating income tax into? • 
^. Do you use the "IRS" income tax course?  
5. If you don't use the "IRS" course, what do you use?  
6. How many weeks do you teach your section on income tax?  
7. How many v/eeks do you feel is necessary to teach income tax 
effectively?  
Directions: In Part II, circle either yes or no for your answer. 
Part II. 
1. Do you teach income tax in your high school? . YES NO 
2. Do you teach income tax as a separate course? YES NO 
3. Do you think 9 weeks is too long to teach income tax? YES NO 
4. Do you teach a section on the 104OA short form?. YES NO 
5. Do you teach a section on the 1040 Long form? YES NO 
6. Do you teach a section on basic farm income tax? YES NO 
7. Do you teach a section on Schedule C? YES NO 
8. Have you had a course in income tax? YES NO 
9. Do you think every high school student should have a 
course in Income Tax? YES NO 
67 
Part II continued 
10. Do you think a course in taxation is extremely important? YES NO 
11. Do you feel that Income Tax warrants expansion into the 
Montana School Systems? YES NO 
CURRICULUM 
Directions: Please answer the following questions by checking either yes or 
no, and write approximate time spent (in hours) in instruction if you marked 
the yes answer. These are all topics involved with Income Tax. 
Part III YES NO TIME SPENT 
1. Do you 
2. Do you 
3. Do you • 
4. Do you 
5- Do you 
6. Do you 
7. Do you • 
8. Do you 
9. Do you • 
10.. Do you • 
11. Do you 
12. Do you ' 
expense 
13. Do you • 
14. Do you ■ 
15. Do you ■ 
16. Do you ■ 
17. Do you • 
who must file income tax? 
a section on standard deductions? 
a section on joint returns? 
a section on separate returns? 
the section on when to file? 
the section on tax tables/schedules? 
a section on when to pay taxes? 
a section on tax laws? 
the section on exemptions/dependency? 
a section on the Returns of minors? 
what records to keep? 
the section on Installment interest 
the section on contributions? 
the section on marital status? 
a section on Interest expense? 
a section on Medical/dental expense? 
a section on head of household? 
Part III Continued 
63 
YES NO TIME SPENT 
18. Do you teach a section on interest earned? 
19. Do you teach a section on Single Taxpayers? 
20. Do you teach the section on how to fill out the 
return? 
Directions: In Part IV please answer the questions in the space provided 
at the end of each question. 
Part IV 
1. What other sections on Income Tax do you teach that are not listed 
in the preceding twenty questions? Also the amount of time spent 
on ach?   
2. What are the strengths of the income tax course you teach? 
3. What are the weaknesses of the income tax course you teach? 
4. What recommendations would you make for improving the teaching of 
income tax in Montana schools? 
5. Please include any comments you wish to make regarding the teaching 
of income tax in Montana high schools.