Workshop 14 — Paychecks & Taxes · Facilitator Lesson Plan

For: CSC office staff, case managers, bilingual volunteers. You don't need to be a tax preparer. You need to read the pay stub on slide 3, know what VITA is, and route every nuanced question to it. The sentence you say more than any other today: "That's a great question for our VITA volunteers — free, no judgment."

1 · At-a-Glance

2 · Learning Objectives

After this workshop, participants will be able to:

1. Find the seven numbers on a pay stub: gross, federal tax, CA tax, Social Security, Medicare, SDI, net.
2. Spot one wage-theft red flag (no stub, wrong OT rate, off-the-clock, missed breaks, tips taken).
3. Choose a free filing option: CSC VITA, LA County VITA (dial 211), IRS Free File, or CalFile — and reject paid preparers.
4. Know that ITIN holders can file, that filing does NOT report you to immigration, and that CSC helps with the ITIN application for free.

Notice what is NOT here: "calculate your refund," "fill out your 1040," "decide if you should claim your nephew." Those are VITA's job, not yours.

3 · Pre-Workshop Checklist (15 min before start)

Tech

• Open https://taxes-workshop.pages.dev/ — test the language toggle (top-right). Default is 中文.
• Slide 6 and slide 10 use "Reveal Answer" buttons — click once to confirm they work, refresh to reset.
• Load slide 4 — confirm the bar chart renders crisp on the projector.
• Bookmark the URL on your phone — service worker means the deck works offline once loaded.

Materials

• ~20 copies of the resources handout printed.
• This Quick Reference Card (section 12) at the lectern.
• Bilingual sign-in sheet at the door; pens at every seat.

Yourself

• Skim this lesson plan once (15 min).
• Speak the slide 1 opening line aloud once.
• Memorize one number cold: CSC VITA · 213-808-1758. Everything else can be looked up.

4 · Audience Snapshot

Most of the room is from Monterey Park, Alhambra, Rosemead, or San Gabriel. Many work in restaurants, home care, construction, hotel housekeeping, garment, or drive DoorDash/Uber on the side. A meaningful number are paid in cash, hold an ITIN rather than an SSN, or have never filed a US tax return at all. The most likely silent confession in the room is "I've never filed." Frame VITA as free, bilingual, and judgment-free every time it comes up.

5 · Cultural & Bilingual Tips

• Never moralize about cash work. Someone paid cash by a relative's restaurant is not doing something wrong by being here. Say "如果您是现金领工资,我们也能帮您报税。" Do NOT say "you should be on the books."
• Name the immigration fear before they ask. Twice in the deck (slide 7 and slide 11). "报税不会被举报给移民局 — IRS 法律规定保密。" This sentence does more work than any other today.
• Bilingual cadence. Open each slide with Chinese, then English. Translate one key term per slide — the deck shows both; you point and explain, don't re-read.
• Face-saving framing. Use "如果有人…" (if someone…). Never ask "who here has never filed?"
• You are NOT a tax preparer. Default sentence: "好问题。这个 VITA 同事帮您看更准,免费,中文服务。"

6 · Slide-by-Slide Script

Slide 1 · Title · ⏱ 1 min

SAY: "欢迎大家。今天 30 分钟,讲三件事:看懂工资单 · 怎么填 W-4 · 怎么免费报税。" — "Welcome. In 30 min: pay stub, W-4, free filing."

POINT TO: Title; CSC name.

ASK: "你今天来,最想知道什么?" Take 2–3 short answers.

WATCH FOR: Someone says "我从来没报过税." → "完全 OK — 今天就是为这种情况准备的。"

IF SHORT: Skip ASK; advance.

Slide 2 · Agenda · ⏱ 1 min

SAY: "三大主题:工资单 · W-4 · 免费报税。"

POINT TO: Three numbered cards.

ASK: "这三个里面,哪一个对您最重要?" Quick hands. Tells you where to spend time. (Most go up on ③ Free Filing — normal.)

IF SHORT: Skip the hands.

Slide 3 · Reading Your Pay Stub / 看懂您的工资单 · ⏱ 3 min

SAY: "看您每张工资单 — 应该有这七行。总工资在最上面,实际拿到在最下面,中间是五项扣款。" — "Every stub has seven rows. Gross top, take-home bottom, five deductions between."

POINT TO: Row 1 ($1,600 gross) → row 7 ($1,252 net). Finger down the column. Then right column: "$20 × 80 小时."

ASK: "$1,600 − $348 = $1,252。这 $348 都去哪了?" Let them name one.

WATCH FOR:

• Net < Gross is new to many. Some cash workers have NEVER seen a stub.
• "Why are SS and Medicare separate from federal?" → "都给联邦,但分开记账 — 一个退休金,一个 65 岁后医保。"

IF SHORT: Point to top/middle/bottom rows only. Glossary is in the handout.

STRETCH (advanced): "看一下您自己的最新一张工资单 — YTD(year-to-date)那一栏算对吗?把 12 个月加起来,跟 YTD 对不对得上?" — "Pull your latest stub. Does YTD equal the sum of the months so far? Often it's off by one pay period — flag and ask the employer."

SCAFFOLD (beginner): Chorus the seven rows aloud together: "Gross · Overtime · Federal · State · SDI · Net · YTD" — point to each row as you say it, have the room repeat once. Then say "看到了吗?七行 — 上面是总,下面是实际拿到。" No question; just naming what they see.

Slide 4 · Where Do Deductions Go? / 钱都扣去哪了？· ⏱ 3 min

SAY: "每赚 $100,大约 $76 是您的,$24 进了五个地方。" — "For every $100, ~$76 is yours, $24 goes five places."

POINT TO: The horizontal bar chart at top — green "Take-home" bar dwarfs the others. Then walk the five cards: Federal → State → SS → Medicare → SDI. One sentence each.

ASK: "这 $24 里,最大的一块去哪里?" (Answer: federal tax.)

WATCH FOR:

• "我不是公民也付 SS?" → "不管身份,只要老板报了您的工资,您都付 — 工作够 10 年(40 季度),将来您也能领。" Don't go deeper.
• "我能不交 SS 吗?" → "正规工作不行 — 法律规定。"

IF SHORT: Bar chart + top 3 deductions, skip the cards.

Slide 5 · How to Fill Out a W-4 / W-4 表格怎么填？· ⏱ 3 min

SAY: "入职第一天老板会给您一张 W-4 — 决定每张工资单扣多少联邦税。"

POINT TO: Five numbered steps. Linger on Step 3 — "17 岁以下小孩每个 $2,000 — 很多家庭最大的退税来源。" And Step 5 — "不签等于无效。"

WATCH FOR:

• "ITIN 也能填 W-4 吗?" → "可以。"
• Anyone asking what to write — DO NOT give specific advice. → "VITA 帮您填,免费,15 分钟。"
• DE-4 (CA version) — same logic, both to the employer.

IF SHORT: "5 部分,最重要 ③ 子女 + ⑤ 签名。" Advance.

STRETCH (advanced): "如果您有两份工作 — Step 2 怎么处理?用 IRS 网上的 Tax Withholding Estimator,还是用工资高那份打勾 Multiple Jobs?填错了年底要补税。" — "If you have two jobs, Step 2 is the trap. Either use the IRS online estimator, OR check the box on the higher-paying W-4. Get it wrong and you owe at year-end." Do NOT tell them which to pick — route to VITA.

SCAFFOLD (beginner): Cover the W-4 form image with your hand except Step 3 and Step 5. "今天就记两件事 — ③ 小孩、⑤ 签名。其他 VITA 帮您填。" Skip the second-job complication for this room.

Slide 6 · What's Wrong With This Paycheck? / 这张工资单哪里错了？· ⏱ 3 min

SAY: "老李这周做了 50 小时,时薪 $16。哪里错了?A 工时少算 · B 加班费错了 · C 没问题。"

POINT TO: The "Overtime" row.

ASK: Hands for A / B / C. Wait until two letters get hands.

REVEAL: Click "Reveal Answer." B — OT should be $24/hr (1.5×), so 10 hrs × $24 = $240, not $160. Mr. Li was shorted $80. Over 12 hrs/day = 2× ($32).

WATCH FOR:

• "我老板也是这样付加班费。" → "您可以打 1-833-526-4636 投诉,加州劳工局,中文免费,不会通报移民局。"
• Salaried workers — some still get OT (under $66,560/yr CA threshold). Route to DLSE; don't rule on it.

IF SHORT: Skip the hands; reveal and explain.

Slide 7 · ITIN vs Social Security Number / ITIN 与 SSN 的区别 · ⏱ 3 min

SAY: "不管您有没有合法身份,都可以报税 — 用 ITIN 就行。"

POINT TO: Two columns. SSN (citizens, green cards, work permits) left. ITIN (everyone else) right. The highlighted box: "报税不会被举报给移民局 — IRS 法律规定保密。"

ASK: "你听过 ITIN 这个词吗?" If most hands are down, slow down.

WATCH FOR:

• "ITIN 报税会通报移民局吗?" NO. Say it twice. Say it slowly. This is the #1 fear keeping people from filing.
• "ITIN 能领 Child Tax Credit 吗?" → "小孩有 SSN 就可以。"
• "ITIN 能找工作吗?" → "不行 — ITIN 只是报税用。"
• "怎么申请 ITIN?" → "CSC 免费帮 — 213-808-1758。"

IF SHORT: "ITIN + SSN 都能报税。报税不通报移民局。CSC 免费帮申请 ITIN。"

STRETCH (advanced): "ITIN 也有有效期 — 三年不用就过期。如果您过去几年没用 ITIN 报税,可能要先 renew。CSC 也帮 renew,免费,但要预约。" — "ITINs expire after 3 years of no use. If you haven't filed in 3+ years, renew first. CSC handles renewals — call early in the season."

SCAFFOLD (beginner): Don't make them choose a side. Walk to the screen, finger on the highlighted box, slow down: "报税。不通报。移民局。" Pause. Then: "CSC 免费帮。213-808-1758。" Three sentences total — write the phone number on the whiteboard if you have one. Do NOT preserve only by reading — preserve by physically slowing the room down at this line.

Preserved by design: The "报税不会被举报给移民局 — IRS 法律规定保密" line repeats on Slide 11 — do NOT remove either. The repeat is the cultural intervention, not a redundancy.

Slide 8 · File Your Taxes for Free / 免费报税 — 不要花冤枉钱 · ⏱ 3 min

SAY: "千万不要花钱去 H&R Block 或 Turbo Tax — $100 到 $300,没必要。免费的有四种。"

POINT TO: The four cards:

1. CSC VITA (213-808-1758) — in-person, Chinese-speaking, Jan–Apr.
2. LA County VITA — dial 211, finds nearest by ZIP, multilingual.
3. IRS Free File (irs.gov/freefile) — DIY online, under $79K, English.
4. CalFile (ftb.ca.gov) — CA state only, bilingual.

ASK: "哪个最适合您?" Plant; they'll choose later.

WATCH FOR:

• "My uncle does my taxes." Don't trash the uncle. → "如果他做得对,很好。想再核对,VITA 免费帮看。"
• "我欠几年前的旧税。" → "VITA 帮处理旧年税务,213-808-1758 预约。" Write their name.
• "What's the income limit?" Varies. Don't memorize; tell them to call.

IF SHORT: Point to CSC VITA, say the phone, say "免费、中文、不通报移民局."

Slide 9 · Deductions for Gig & 1099 Workers / 兼职司机能抵扣什么？· ⏱ 3 min

SAY: "如果您开 DoorDash、Uber、做装修、做清洁 — 您是自雇人士,可以抵扣很多东西。"

POINT TO: Four cards: mileage (67¢/mi, biggest), phone (50%), tools, parking/tolls. Then the timeline: Apr 15 · Jun 15 · Sep 15 · Jan 15.

ASK: "开 Uber/DoorDash 的,有记里程吗?" Quick hands.

WATCH FOR:

• Most don't track mileage — losing $0.67/mile. → "Stride 或 Everlance,免费 app,自动记。"
• "我拿到 1099 — 是什么?" → "1099 = 自雇收入,老板没扣税,您自己交。VITA 也帮报。"
• "要存多少给税务?" → "大约 25%,每季交。具体 VITA 帮您算。"

IF SHORT: Mileage + four dates. Advance.

Slide 10 · True or False? / 对还是错？· ⏱ 3 min

SAY: "两道题。对还是错?举手投票。"

Q1: "没有合法身份的人不能报税,也不应该报。" Wait for hands.

REVEAL Q1: FALSE. You CAN file with ITIN. IRS is legally barred from sharing with immigration. Filing builds a record, may earn refunds, helps future immigration cases.

Q2: "老板用现金付工资就不用扣税,也不用给工资单。"

REVEAL Q2: FALSE. Cash wages still require tax withholding and an itemized stub. Otherwise = wage theft. CA Labor Code §226. DLSE 1-833-526-4636.

WATCH FOR: Q2 is the most emotionally charged moment in the deck. Some in the room ARE paid cash without a stub. Do NOT call out. Do NOT moralize. After reveal: "如果您是这种情况,CSC 可以一对一帮您。"

IF SHORT: Q1 only; skip Q2 (slide 11 covers it).

STRETCH (advanced): "再给一个更难的:'我用 ITIN 报税,有了三年报税记录,以后申请绿卡有帮助。' 对还是错?" → TRUE — but with care. Tax records can support 'good moral character' / continuous presence claims in some immigration applications. Do NOT promise outcomes — route to an immigration attorney + VITA for the records. "这种情况太个人化,VITA 帮您拿到记录,移民律师帮您评估 — 两个不一样的人。"

SCAFFOLD (beginner): Forget the T/F vote. Just read each statement, pause, say "错" (wrong) clearly, then one short reason in Chinese. For Q1: "错。ITIN 也能报。不通报移民局。" For Q2: "错。现金也要扣税,也要给工资单。" Slow, declarative — no quiz pressure on a room that's mostly nervous.

Slide 11 · Red Flags: Wage Theft / 这些是工资盗窃的危险信号 · ⏱ 2 min

SAY: "这些是工资盗窃 — 加州每年工人损失上亿美元。您有权讨回。"

POINT TO: Six cards — name them, don't read all:

1. Off-the-clock work · 2. Cash without a stub · 3. No overtime · 4. No breaks · 5. Tips taken · 6. Misclassified as 1099

Then the red box: DLSE 1-833-526-4636. Chinese free. Does NOT trigger immigration.

ASK: "这六个里面,您有遇到过吗?" DO NOT ask for hands. Let it hang.

WATCH FOR: This is where people catch your eye after class. Leave 5 extra min at the door.

IF SHORT: Six titles in 30 sec, point to DLSE, advance.

Slide 12 · How We Can Help You / 我们可以帮您 · ⏱ 1 min

SAY: "华埠服务中心免费帮您 — 报税、ITIN 申请、工资单解读、工资盗窃辅导、一对一税务咨询。"

POINT TO: Five service cards; the phone: 213-808-1758.

WATCH FOR: People writing the number. Wait 10 seconds.

Slide 13 · More Resources / 更多资源 · ⏱ 1 min

SAY: "扫码拿到完整资源页 — 工资单术语表、扣款率、VITA 地址、ITIN 步骤、工资盗窃求助电话。"

POINT TO: QR code; URL.

ASK: "下一步,您想做什么?一件事就好。" 2–3 short answers ("call VITA," "check my next stub," "ask about ITIN").

WATCH FOR: People who linger. Stay 5 extra min at the door.

7 · Interactive Moments

8 · Common Participant Questions (Q&A Anchor)

Rule: Never give legal, tax, or immigration advice. Always route to a named resource. Default sentence: "VITA 同事帮您看更准,213-808-1758,免费,不评判。" All routes below go to CSC VITA · 213-808-1758 unless otherwise noted.

Q1. "我从来没报过税 — 会有麻烦吗?" / "I've never filed. Trouble?" → "完全可以补报 — 很多人都是这样开始的。VITA 帮您看哪些年要补,处理罚款,免费。报税不会通报移民局。"

Q2. "ITIN 报税,移民局会知道吗?" / "Will immigration find out?" → "不会。IRS 法律规定不能把您的报税资料给移民局 — 联邦法律保护。报税对将来移民申请有帮助。"

Q3. "现金付工资,没有工资单。能报吗?" / "Cash, no stub. Can I file?" → "可以 — VITA 帮算收入。但没工资单是违法(加州劳工法 §226)。VITA 可以转介劳工局投诉。" → DLSE · 1-833-526-4636.

Q4. "我能拿多少退税?" / "How much refund?" → "我没办法算 — 看您收入、子女、扣款。VITA 帮算,15 分钟,免费。"

Q5. "Uber/DoorDash 要报税吗?" / "Do gig workers file?" → "需要 — 自雇也要报。但里程、手机、停车都能抵 — 通常省很多。VITA 处理 1099。"

Q6. "W-4 上 dependents 填几个?" / "How many dependents?" → "不同家庭不一样 — 填错会少拿钱或欠税。VITA 帮您填,15 分钟免费。"

Q7. "老婆/老公没 SSN,能一起报吗?" / "Spouse no SSN — file jointly?" → "可以 — 用 ITIN 一起报(Married Filing Jointly)。CSC 也帮申请 ITIN。"

Q8. "我去年用 Turbo Tax,要换 VITA 吗?" / "Used Turbo Tax. Switch?" → "可以 — VITA 免费,还会看错误。Turbo Tax 经常多收钱、漏抵扣。"

Q9. "我在蒙特利公园 / 阿罕布拉 / 罗斯密 — 最近的 VITA 在哪?" / "Nearest VITA in Monterey Park / Alhambra / Rosemead?" → "拨 211 输入邮编,或 irs.gov/vita 查。CSC 在 Chinatown(767 N Hill),也接 SGV 来访者 — 213-808-1758 先预约。"

Q10. "我是 99 大华超市 / 餐厅小工 / 居家护理 — 老板没给 W-2 怎么办?" / "I work at 99 Ranch / a restaurant / home care — boss didn't give a W-2." → "1月底前没拿到 W-2 → 先催老板。2月中还没有 → VITA 用工资单帮您算,或 IRS 表 4852 替代。这也可能是工资盗窃信号 → DLSE 1-833-526-4636。"

9 · Recovery Plans

• Internet fails: Printed handouts + phone backup. Slides cached offline via service worker. Skip QR demo.
• Only 3 people: Sit in a circle. Skip hand counts; ask directly. Extra time on slides 10–11. Offer 1-on-1 VITA referrals.
• 25+ people: Clusters of 4. Mic if available. Skip hand counts; for slide 10, "stand if TRUE, sit if FALSE" reads across a big room. Stay 10 extra min at the door.
• Silent group: Wait 7 full seconds. Re-ask with "如果有人…" Share a short story of your own to model length.
• Dominant speaker: "好的,谢谢分享。我们听听其他人的看法。" Walk toward another part of the room. If asking deep tax specifics: "留个电话,我让 VITA 同事联系您。"
• Running long (>5 min over at slide 7): Skip slide 9 timeline; just name the four dates. Slide 10 Q1 only. Slide 11 — six titles in 30 sec.
• Live wage-theft disclosure: "听到了,谢谢您分享。" Do NOT solve on the projector. "下课后单独谈,我帮您打 DLSE。" Move on.
• Tax-specific question you can't answer: "好问题。我不是 VITA 志愿者,不敢乱回答 — 留个电话,我让 VITA 同事联系您,免费。" Always route. Never guess.
• A question goes runaway long: "好问题。让我先记下来,我们在 1-on-1 / 资源页面里看更深。" — "Good question. Let me write it down — we'll go deeper in 1-on-1 / on the resource page." Write it visibly on a whiteboard or paper "parking lot." Move on.

If you finish early (5 / 10 / 15 min spare):

Don't default to "any questions?" — silence will eat the time, and in a tax room the silence is usually fear, not curiosity. Run one of these matched to your spare-time budget. All three keep the no-advice boundary intact.

• 5 min spare — Round-the-room one-word check: "用一个词说说,今天最想记住的一件事是什么?" / "In one word, what's the one thing you want to remember from today?" Take 8–10 quick answers. Expect "VITA," "ITIN," "免费," "工资单," "不通报." Close the loop without dragging.
• 10 min spare — Run the Finish-Early Extension in §13 (pay-stub audit pair-share): each pair walks the seven rows aloud using Slide 3 framing — Gross / OT / Federal / State / SDI / Net / YTD — then facilitator anonymously projects one pair's stub for group spot-check. Close on "one row I had never noticed before."
• 15 min spare — Use the first sub-block of the 60-Min Variant (see §13) — the 15-minute W-4 + DE-4 dry run on printed blanks. Hands-on, document-based, no advice given — they just fill in their own household numbers.

10 · Closing & Next Steps (last 2 min)

SAY (verbatim): "今天讲了三件事:1) 看懂工资单的七行 2) ITIN 也可以报税,不通报移民局 3) 免费报税四个选项 — CSC VITA 最方便,213-808-1758。下一步:1) 拿一张资料 2) 扫二维码 3) 想约 1-on-1,跟我留个电话。"

Translation: "Three things today: 1) the seven rows of a pay stub 2) ITIN can file — does NOT report you to immigration 3) four free options — CSC VITA is easiest, 213-808-1758. Next steps: handout, QR, leave a number if you want a 1-on-1."

Hand out: Resources handout. Point to the QR code; point to CSC VITA's phone (top of section 5).

Send them to:

• https://taxes-workshop.pages.dev/resources — full resource page.
• CSC VITA: 213-808-1758 (Jan–Apr filing; rest of year, general CSC line).
• LA County 211 for nearest non-CSC VITA site.
• CA DLSE 1-833-526-4636 for wage theft complaints (Chinese free).

11 · Post-Workshop Tasks (within 24 hours)

• Save the sign-in sheet (scan or photograph).
• Note attendance + mood. Flag any disclosures of wage theft or "I've never filed" for staff follow-up.
• Hand off 1-on-1 referrals to the VITA / ITIN team that same week — don't let it sit until tax season.
• Send the thank-you WeChat with slides URL + resources URL.
• Note any question you couldn't answer for the next staff sync.
• Note any slide that confused the room — flag for the next audit pass.

12 · Quick Reference Card (print this page)

One sheet. Clipboard. Lectern. Glance during the workshop.

Workshop 14 — Paychecks & Taxes · 30 min · 13 slides

Agenda strip (sums to 30):

1. Slides 1–2 — Welcome + agenda — 2 min
2. Slides 3–4 — Pay stub + deductions — 6 min
3. Slide 5 — W-4 — 3 min
4. Slide 6 — Activity (paycheck error) — 3 min
5. Slides 7–8 — ITIN + free filing — 6 min
6. Slide 9 — Gig deductions — 3 min
7. Slides 10–11 — Quiz + wage theft — 5 min
8. Slides 12–13 — CSC + QR + close — 2 min

If running long: Cut order per §9 — Slide 9 timeline → just name the four dates · Slide 10 Q1 only (skip Q2; Slide 11 covers it) · Slide 11 → six titles in 30 sec, point to DLSE. Convert any pair-share to "think 30 sec + raise hand."

If you finish early:

• 5 min spare → round-the-room one-word check ("今天最想记住的一件事")
• 10 min spare → §13 Finish-Early Extension (pay-stub audit pair-share, 7-row chorus)
• 15+ min spare → §13 first sub-block of 60-Min Variant (W-4 + DE-4 dry run on printed blanks)

Top 5 questions you'll get:

1. "我从来没报过税。会不会有麻烦?" → VITA, no judgment.
2. "ITIN 报税会被移民局知道吗?" → NO. IRS law forbids it.
3. "现金付工资没工资单 — 能报吗?" → Yes via VITA + DLSE for the missing stub.
4. "我能拿多少退税?" → Don't calculate. Route to VITA.
5. "Uber/DoorDash 要报税吗?" → Yes; VITA handles 1099 + deductions.

Emergency phrases:

• Silence: "如果有人…" (if someone…)
• Redirect dominant speaker: "我们听听其他人的看法。"
• Tax specifics: "这个 VITA 同事帮您算更准,免费,我让他们联系您。"
• Wage theft live: "听到了。下课后单独谈,我帮您打 DLSE。"
• Out of scope: "这个最好问 VITA / DLSE。我可以帮您联系。"

Three numbers/facts to know cold:

• CSC VITA: 213-808-1758 (free filing Jan–Apr, ITIN help year-round).
• CA DLSE: 1-833-526-4636 (wage theft; Chinese free; no immigration risk).
• Math: $1,600 gross − ~22% ≈ $1,252 take-home. Tax deadline Apr 15. Quarterly (1099): Apr 15 / Jun 15 / Sep 15 / Jan 15.

Bilingual one-liners (verbatim):

• "报税不会被举报给移民局 — IRS 法律规定保密。" (Filing does NOT report you to immigration.)
• "VITA 免费 · 中文服务 · 不会评判您。" (VITA is free, bilingual, no judgment.)
• "ITIN 也可以报税,建立报税记录 — 将来移民申请有帮助。"

If something breaks:

• WiFi out → printed handouts + phone backup (slides offline via SW).
• Projector dies → walk slides 3, 4, 10, 11 around the room — these four carry most of the content.
• Question you can't answer → "VITA 同事帮您看更准,免费,我让他们联系您。" + write down name and phone.

Never say:

• "You should have filed years ago." → "完全可以现在补报。"
• "You should be on the books." → No moralizing about cash work.
• "I think you can claim that dependent." → Route to VITA. Never guess.
• "Just use Turbo Tax." → Use CSC VITA. Free and accurate.

13 · 60-Minute Variant (when you have a full hour)

Use this when: Your slot is 60 minutes instead of 30+10, OR you finish the 30-min core with significant time remaining, OR the room asks for hands-on practice with their own paperwork. The variant ADDS 30 min of applied work after the 30-min core — it does NOT re-run the same slides.

Don't lecture longer. The 30-min core is calibrated to LEP-adult attention. Extra time goes to PRACTICE — pay-stub reading, form-filling, peer-checking — never more theory. The room came in nervous about taxes; hands-on time converts nervousness into capability.

No-advice boundary holds. The activities below are all document-reading, form-filling, and rubric-checking. Nobody is deciding what to write on their own W-4. Every block closes with a VITA / DLSE handoff.

Finish-Early Extension (10 min — drop in after Slide 6 or at close)

Activity: Pay-stub audit pair-share — each pair walks the seven rows aloud using Slide 3 framing. Facilitator picks one pair to anonymously project for a group spot-check.

• Setup (1 min): "请大家拿出您最近一张工资单 — 没有的话,跟旁边的人借一张样本(handout 后面有)。两人一组。" Pair people who arrived together OR put a beginner next to a confident participant. Hand out a blank sample stub to anyone who didn't bring one.

• Activity (7 min): "一个人指,一个人念出来 — 七行,按顺序:Gross · Overtime · Federal · State · SDI · Net · YTD。然后换。" Set a 6-min timer; remind at 3 min "换人." Circulate. Listen for: (1) anyone whose net doesn't equal gross minus deductions, (2) anyone whose OT row reads less than 1.5× their regular rate, (3) anyone with a blank/missing row, (4) anyone whose YTD doesn't add up to recent stubs.

Pick one pair whose stub has something instructive (a calculation error, an unfamiliar deduction line, a YTD mismatch — NOT something embarrassing). Ask permission: "我可以把这张投影出来,匿名,大家一起看吗?" Cover the name with your hand or a sticky.

• Debrief (2 min): Project the anonymized stub. Walk the seven rows on the projector, in the SAME order as Slide 3. Spot the issue together: "这里 — net 是 $1,180,但 gross 减扣款应该是 $1,210 — 差 $30。" Don't solve it on the projector. "这种情况,VITA 帮看更准,213-808-1758。" Close: "一个 row 我以前没注意过的 — 一个词。" — "One row I had never noticed before — one word." Take 5–8 quick one-word answers ("SDI," "YTD," "Medicare," "加班费").

Boundary: Do NOT calculate what they're owed. Do NOT tell them to confront their employer. Route observable errors to VITA (for tax-side recovery) + DLSE 1-833-526-4636 (for wage-theft-side recovery). Both Chinese free, neither triggers immigration.

60-Minute Variant — Applied Block (30 min, added after Slide 9)

A hands-on W-4 + DE-4 dry run using participants' own household numbers, followed by a peer-check against the Slide 5 5-step rubric, ending with a facilitator-led wrong-vs-right walkthrough. The point is to make the W-4 feel boring and routine — not scary — and to give them a clear path to VITA for the real filing.

Time: 30 min (35 if you include the 5-min whiteboard close)

Materials added:

• ~25 printed blank W-4 (2024 or current year) forms — download from irs.gov/pub/irs-pdf/fw4.pdf, print one-sided, 4 pages.
• ~25 printed blank DE-4 forms (CA state version) — from edd.ca.gov.
• Printed Slide 5 5-step rubric as a half-sheet checklist (Step 1 personal info · Step 2 multiple jobs · Step 3 dependents · Step 4 other adjustments · Step 5 sign + date) — 25 copies.
• Printed anonymized W-4 sample with 3 deliberate errors (sample household: married, 2 kids, second job, ITIN spouse) — 5 copies for the projector walkthrough.
• Printed corrected version of the same W-4 — 5 copies.
• Whiteboard or flipchart with VITA appointment slots already drawn (5 named time slots: e.g., "Mon 10am · Tue 2pm · Wed 11am · Thu 3pm · Sat 10am").
• Pens at every seat (already on the materials list).

Sub-block 1 — W-4 + DE-4 dry run on printed blanks · ⏱ 15 min

• Setup (2 min): "现在每人拿一张 W-4,一张 DE-4。我们用 15 分钟,试着填一下 — 用您自己家的数字。今天不交给任何人,只是练习。" Emphasize "练习" — they're not making real tax decisions, just learning the form. Walk to the projector, show the Slide 5 5-step rubric again. Hand out the half-sheet checklist.

• Activity (12 min): Walk participants through, step by step, with the projector on Slide 5: - Step 1 (2 min): Personal info. "ITIN 持有人 — 在 SSN 那一栏写 ITIN 号码。这是允许的。" Beginners may freeze on the address line if they've recently moved — say "用您收信的地址,不一定要您的房产地址。" - Step 2 (3 min): Multiple jobs. Hardest step. "如果只有一份工作,跳过。如果有两份 — 三个选项:① 用 IRS 网上估算器 ② 工资高那张 W-4 打勾 Multiple Jobs ③ 把 Step 2(b) 表格填了。今天不选。圈出来,VITA 帮您决定。" The point is to teach them to recognize the step, not to fill it. - Step 3 (3 min): Dependents. "17 岁以下小孩 — 每个 $2,000。其他依靠您的人 — 每个 $500。小孩必须有 SSN 才能拿 $2,000。ITIN 小孩 — 可能可以拿 $500 'other dependent' 抵扣 — VITA 帮看。" Have them write a number. - Step 4 (2 min): "其他调整 — 大多数人跳过。如果有 second job 收入或 self-employment 收入,这里加。今天先跳过。" - Step 5 (2 min): Sign + date. "没签 = 这张表不算数。 老板每年要您重填一次也是正常的。"

Circulate the whole time. Do NOT tell anyone what to write. If they ask "我应该写 1 还是 2?" → "这是 VITA 帮您算的部分。在那一栏画个圈,我们等下安排时间。" Note their name on your clipboard for the whiteboard close.

• What good looks like: Every participant has a form with their name on it, Step 1 filled in, Step 3 attempted (even if circled with question marks), Step 5 signed. Steps 2 and 4 may be blank or circled — that's CORRECT for this activity.

Sub-block 2 — Peer-check against the 5-step rubric · ⏱ 10 min

• Setup (1 min): "现在跟旁边的人交换 — 用这张 5 步清单,看看对方的 W-4 哪里漏了、哪里需要 VITA 帮。不是判分。只是 second pair of eyes." Hand out fresh copies of the half-sheet checklist (one per person).

• Activity (7 min): Pair work. Each person reads their neighbor's W-4 against the rubric. Walk the room. Listen for: - "Step 5 没签" — very common, very fixable in the room. - "Step 3 写错位置" — also common; the number for kids and the number for other dependents are on different lines. - "Step 2 留白没圈出来" — flag for VITA. Don't solve. - NEVER let one participant tell another what to write. If you hear "你应该写 2 个" — walk over: "我们把这个圈出来,VITA 帮算。"

• Debrief (2 min): "举手 — 你的 neighbor 帮您找到一个漏掉的地方吗?" Quick hands. "找到的,很正常。这就是为什么 VITA 免费帮看 — 15 分钟,中文。" Naming the value of a second pair of eyes is the whole pedagogical point.

Sub-block 3 — Facilitator projects deliberately-wrong vs corrected version · ⏱ 5 min

• Setup (30 sec): "最后,看一张例子 — 这是真实情况会犯的错。" Project the anonymized W-4 with 3 deliberate errors.

• Activity (3 min): Walk through the wrong version: 1. Error 1 (Step 2): Two jobs — neither W-4 has the Multiple Jobs box checked. Result: under-withholding, owe taxes April 15. 2. Error 2 (Step 3): Listed 2 kids with ITINs at $2,000 each → should be $500 each as "other dependents" (or $0 if not qualifying). Result: refund expectation off by $3,000. 3. Error 3 (Step 5): Unsigned. Result: HR can't process; defaults to highest withholding.

Each error: name what's wrong in one sentence, why it matters in one sentence, route to VITA in one sentence. Don't moralize. The wrong version is a teaching tool, not a person.

• Reveal (1 min 30 sec): Project the corrected version side-by-side or one-after-the-other. Point to the same three boxes. "这就是 VITA 帮您做的 — 这三个改动,这家人多拿到 $1,500 退税,而且不会四月 15 号欠钱。"

Whiteboard close · ⏱ 5 min

• Stand by the whiteboard (already drawn with 5 VITA appointment slots). "现在 — 谁想跟 VITA 同事一对一过一遍?今天先报名,我们打电话确认。" Read the 5 slots aloud, in both languages. Write names as people raise hands. Five slots fills fast in a 20-person room — that's expected.
• "今天没报到名也没关系 — 213-808-1758,任何时候打。" Read the phone number twice.
• Close with the verbatim line from Slide 7 / Slide 11: "报税不会被举报给移民局 — IRS 法律规定保密。"

When to use what — quick rules

Differentiation in the variant

• For advanced rooms (recent filers, gig workers, English-confident): Run the 60-Min Variant as default. The Step 2 multiple-jobs discussion is where they'll engage hardest. You can also extend Sub-block 3 to a fourth error around 1099 quarterly estimated taxes.
• For mixed-proficiency rooms: Pair an advanced participant with a beginner during Sub-block 1 — they teach the rubric, beginner teaches the household reality. Both learn more than they would alone. Watch for the advanced participant accidentally giving advice ("you should write 2"); redirect to "circle it, ask VITA."
• For beginner-heavy rooms (first-time form-fillers, ITIN holders, recent immigrants): Shrink Sub-blocks 2 and 3, expand Sub-block 1 to 20 min. Walk Step 1 and Step 5 together as a group, on the projector. Most of the room may leave with only Steps 1, 3, 5 attempted — that is a win. They have a form, they have a phone number, they have a peer.
• For ITIN-heavy rooms: Slow down on Step 1 (ITIN-in-SSN-box) and Step 3 (ITIN children = $500 not $2,000). The immigration-fear line from Slide 7 / Slide 11 belongs here too — repeat it a third time during Sub-block 3: "报税不通报移民局。三遍了。请记住。"

Routing & boundary

Same rules as the 30-min core: no legal, tax, immigration, or medical advice. Every Sub-block routes to a named resource:

• VITA tax questions: CSC VITA · 213-808-1758 · free, bilingual, Jan–Apr filing + year-round ITIN help.
• Nearest non-CSC VITA: dial 211 (LA County) — finds closest by ZIP.
• Wage-theft observations (likely surfaced during pay-stub audit): CA DLSE · 1-833-526-4636 · Chinese free · does NOT trigger immigration.
• Immigration-status anxiety: route to immigration attorney separately from VITA — different specialists.

The variant is hands-on practice with documents and forms — it is NOT individual tax preparation. You are still not a tax preparer. The whiteboard appointment slots are the entire reason this 30-min block exists.

14 · Flashcards & Activities · 随身卡片与活动

There is a 6-card take-home deck for this workshop — vocabulary, a dialogue, a fact sheet, tips, useful info, and a diagram. 这个工作坊有一套 6 张随身卡片:关键词、对话、数据、小贴士、有用信息、图示。

Print 打印: 打开卡片 Open the deck · 直接打印 Print now. Prints 2 cards per landscape sheet (3 sheets per deck). Print one deck per participant, plus 1–2 spare decks for games; cut along the dashed lines. 每人一套,另备 1–2 套做游戏用。

Hand them out at the close (§10) — the deck is the take-home companion to the written action plan. 在结尾(第 10 节)发给大家,和写下的行动计划一起带回家。

Best-fit activities for THIS workshop (full menu of 8 at the flashcards page) · 这个工作坊最适合的两个活动(完整 8 个活动见卡片页):

1. 真的假的 · True or False (数据卡 facts · 2–3 分钟) — 讲师读句子(有对有错),对的举手,翻卡核对 — 和 slide 7 的投票一样。 Facilitator reads true/false statements; hands up for true; check the fact card (same format as the slide-7 quiz).
2. 你会打给谁? · Who Would You Call? (有用信息卡 resources · 2–3 分钟) — 讲师给一个真实情景,大家指出该找卡上哪个资源、打哪个电话。 Facilitator reads a real scenario; participants point to the right resource on the card.

Always close with · 收尾必做 — 带走一张 Keep One Card (whole deck 整套 · 2 min): each participant picks the ONE card most useful to them right now and tells a neighbor why. 每人选一张对自己最有用的卡,告诉旁边的人为什么 — 给他们一个具体的、带得走的东西。