Top of Form

false

Unaccepta ble

Needs Revision

Meets Standard

Exemplary

Score/Le vel

Communication Holistic

The work is difficult to follow and is confusing. The work contains 5 or more minor errors and some major errors. The writing style is characterize d by poor sentence structure, limited vocabulary, and inappropriat e word choice.

The work needs clarification and other revision. The work contains 34 minor errors and no major errors. The writing style is characterize d by some sentence variation, adequate but limited vocabulary, and poor word choice. The candidate recommends a tax filing status, but it is not the most advantageou s for the situation. The candidate provides an illogical explanation of the recommenda tion based on current, applicable tax laws.

The work is easy to follow and understand. The work contains 12 minor errors and no major errors. The writing style is characterize d by varied sentence structure, solid vocabulary, and accurate word choice.

The work is extremely clear and easy to understand. The work contains no minor or major errors.

Mechanics (grammar, punctuation, spelling, etc.)

Style (word choice, sentence structure, etc.)

The writing style is characterize d by highly varied sentence structure, vivid vocabulary, and accurate word choice. The candidate recommends the most advantageou s tax filing status.

A. Recommended The Tax Filing Status candidate does not recommend a tax filing status.

Not applicable.

A1. Recommendation Explained

The candidate does not explain the recommenda tion based on current, applicable tax laws.

The candidate provides a logical explanation of the recommenda tion based on current, applicable tax laws.

The candidate provides a credible and wellsupported explanation of the recommenda tion based on current, applicable tax laws. The candidate

A2a. Explanation of Taxable and

The candidate

The candidate

The candidate

Unaccepta ble

Needs Revision

Meets Standard

Exemplary

Score/Le vel

Nontaxable Income Rules

does not explain the rules that apply to taxable and nontaxable income .

provides an illogical explanation of the rules that apply to taxable and nontaxable income .

provides a logical explanation of the rules that apply to taxable and nontaxable income .

provides a credible and wellsupported explanation of the rules that apply to taxable and nontaxable income . The candidate provides a credible and wellsupported explanation of the rules that apply to capital gains or losses. The candidate provides a credible and wellsupported explanation of the rules that apply to profit or losses from sale of property . The candidate provides a credible and wellsupported explanation of the rules that apply to partnership income and losses. The candidate provides a credible and well-

A2b. Explanation of Capital Gain and Loss Rules

The candidate does not explain the rules that apply to capital gains or losses.

The candidate provides an illogical explanation of the rules that apply to capital gains or losses.

The candidate provides a logical explanation of the rules that apply to capital gains or losses.

A2c. Explanation of Profit or Losses From Sale of Property Rules

The candidate does not explain the rules that apply to profit or losses from sale of property .

The candidate provides an illogical explanation of the rules that apply to profit or losses from sale of property .

The candidate provides a logical explanation of the rules that apply to profit or losses from sale of property .

A2d. Explanation of Partnership Income and Losses Rules

The candidate does not explain the rules that apply to partnership income and losses.

The candidate provides an illogical explanation of the rules that apply to partnership income and losses.

The candidate provides a logical explanation of the rules that apply to partnership income and losses.

A2e. Explanation of Passive Activity Gain and Loss Rules

The candidate does not explain the rules that

The candidate provides an illogical explanation

The candidate provides a logical explanation

Unaccepta ble

Needs Revision

Meets Standard

Exemplary

Score/Le vel

apply to gains or losses from passive activity.

of the rules that apply to gains or losses from passive activity.

of the rules that apply to gains or losses from passive activity.

supported explanation of the rules that apply to gains or losses from passive activity. The candidate provides a credible and wellsupported explanation of the decision to include each of the types of income in part A2 based on current, applicable tax laws. The candidate provides a credible and wellsupported explanation of the rules that apply to gains or losses from passive activity. The candidate correctly calculates the adjustments to income that would be included on the return(s). The candidate

A3. Explanation of Inclusion or Exclusion

The candidate does not explain the decision to include or exclude any of the types of income in part A2 based on current, applicable tax laws.

The candidate provides an illogical explanation of the decision to include or exclude 15 of the types of income in part A2 based on current, applicable tax laws. The candidate provides an illogical explanation of the rules that apply to gains or losses from passive activity.

The candidate provides a logical explanation of the decision to include or exclude each of the types of income in part A2 based on current, applicable tax laws. The candidate provides a logical explanation of the rules that apply to gains or losses from passive activity.

A3a. Explanation of Rules

The candidate does not explain the rules that apply to gains or losses from passive activity.

A4. Adjustments to Income

The candidate does not calculate the adjustments to income that would be included on the return(s).

The candidate incorrectly calculates the adjustments to income that would be included on the return(s). The candidate

Not applicable.

A4a. Explanation The of Adjustments to candidate

The candidate

Unaccepta ble

Needs Revision

Meets Standard

Exemplary

Score/Le vel

Income

does not explain the adjustments to income based on the applicable tax law.

provides an illogical explanation of the adjustments to income based on the applicable tax law.

provides a logical explanation of the adjustments to income based on the applicable tax law.

provides a credible and wellsupported explanation of the adjustments to income based on the applicable tax law. The candidate correctly determines whether the couple should use the standard deduction or itemized deductions. The candidate provides a credible and wellsupported explanation of the decision for deductions based on current, applicable tax laws. The candidate correctly identifies more than 3 tax credits available to the couple. The candidate provides a credible and wellsupported explanation

A5. Deductions

The candidate does not determine whether the couple should use the standard deduction or itemized deductions. The candidate does not explain the decision for deductions based on current, applicable tax laws.

The candidate incorrectly determines whether the couple should use the standard deduction or itemized deductions. The candidate provides an illogical explanation of the decision for deductions based on current, applicable tax laws.

Not applicable.

A5a. Explanation of Deductions Decision

The candidate provides a logical explanation of the decision for deductions based on current, applicable tax laws.

A6. Tax Credits

The candidate does not identify any tax credits available to the couple. The candidate does not explain any credits based on the applicable

The candidate identifies 1-2 of the tax credits available to the couple. The candidate provides an illogical explanation of any credits based

The candidate correctly identifies 3 tax credits available to the Couple. The candidate provides a logical explanation of any credits based

A6a. Explanation of Tax Credits

Unaccepta ble

Needs Revision

Meets Standard

Exemplary

Score/Le vel

tax law.

on the applicable tax law.

on the applicable tax law.

of any credits based on the applicable tax law. The candidate provides references with no errors in APA formatting.

B. References in APA Format

The candidate provides references, but there are 5 or more minor errors and some major errors in APA formatting. Unacceptabl e

The candidate provides references, but there are 34 minor errors and no major errors in APA formatting. Needs Revision

The candidate provides references with only 1 2 minor errors in APA formatting.

Overall Holistic

Meets Standard

Exemplary

Bottom of Form