DOCSLIB.ORG

2020 Instructions for Schedule H Household Here Is a List of Forms That Household Employers Need to Complete

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
2020 Instructions for Schedule H Household Here Is a List of Forms That Household Employers Need to Complete Userid: CPM Schema: Leadpct: 100% Pt. size: 10 Draft Ok to Print i1040x AH XSL/XML Fileid: … 1040 SCH H/2020/A/XML/Cycle05/source (Init. & Date) _______ Page 1 of 17 17:06 - 24-May-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Department of the Treasury Internal Revenue Service 2020 Instructions for Schedule H Household Here is a list of forms that household employers need to complete. Employment • Schedule H (Form 1040) for figuring your household employment taxes. • Form W-2 for reporting wages paid to your employees. Taxes • Form W-3 for sending Copy A of Form(s) W-2 to the Social Security Adminis- tration (SSA). For more information, see What Forms Must You File? in Pub. 926, Household Employer's Tax Guide. We have been asked: Do I need to pay household employment taxes for 2020? If you have a household employee, you need to withhold and pay social security and Medicare taxes if you paid cash wages of $2,200 or more in 2020 to any one household employee. See Did you have a household employee? and the Line A instructions for more information. You need to pay federal unemployment tax if you paid total cash wages of $1,000 or more in any calendar quarter of 2019 or 2020 to household employees. See the Part II. Federal Unemployment (FUTA) Tax instructions for more information. How do I file Schedule H? File Schedule H with your Form 1040, 1040-SR, 1040-NR, 1040-SS, or 1041. If you’re not filing a 2020 tax return, file Schedule H by itself. Do I make a separate payment? No. You pay both income and employment taxes to the United States Treasury when you file Schedule H with your return. When do I pay? Most filers must pay by April 15, 2021. How many copies of Form W-3 do I send to the SSA? Send one copy of Form W-3 with Copy A of Form(s) W-2 to the SSA, and keep one copy of Form W-3 for your records. Important Dates! By .................... You must ........................... February 1, 2021 Give your employee Form W-2 and send Copy A of Form(s) W-2 with Form W-3 to the SSA. Go to SSA.gov/employer for details. April 15, 2021 File Schedule H and pay your household employment taxes with your 2020 tax return. Section references are to the Internal Revenue Code unless Contents Page otherwise noted. When and Where To File ....................... 4 Contents Page How To Fill In Schedule H, Form W-2, and Form W-3 ... 4 What's New ................................ 2 Schedule H ............................. 4 Reminders ................................. 2 Worksheet 1. Worksheet 1 for Credit for Late Who Needs To File Schedule H? .................. 3 Contributions .......................... 9 Who Needs To File Form W-2 and Form W-3? ........ 3 Worksheet 2. Worksheet 2 for Household Employers in a Credit Reduction State ........ 10 Do You Have an Employer Identification Number (EIN)? ................................ 3 Form W-2 and Form W-3 ................... 12 Can Your Employee Legally Work in the United Worksheet 3. Credit for Qualified Sick and Family States? ................................ 3 Leave Wages Due to the COVID-19 Crisis ....... 11 What About State Employment Taxes? .............. 3 Estimated Tax Penalty ........................ 12 H-1 May 14, 2021 Cat. No. 21451X Page 2 of 17 Fileid: … 1040 SCH H/2020/A/XML/Cycle05/source 17:06 - 24-May-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Contents Page For information about the rates and wage threshold that will What Records To Keep ....................... 12 apply in 2021, see Pub. 926. What Is the Earned Income Credit (EIC)? ........... 13 Qualified parking exclusion and commuter transportation benefit. For 2020, the monthly exclusion for qualified parking Rules for Business Employers ................... 13 is $270 and the monthly exclusion for commuter highway vehi- How To Correct Schedule H .................... 13 cle transportation and transit passes is $270. How To Get Forms and Publications .............. 13 Credit reduction state. A state that hasn't repaid money it Completed Examples of Schedule H, Form W-2, and borrowed from the federal government to pay unemployment Form W-3 ............................. 13 benefits is a “credit reduction state.” The Department of Labor Privacy Act and Paperwork Reduction Act Notice ...... 17 determines these states. If an employer pays wages that are subject to the unemployment tax laws of a credit reduction state, that employer must pay additional federal unemployment Future Developments tax. For 2020, the U.S. Virgin Islands (USVI) is the only credit For the latest information about developments related to Sched- reduction state. If you paid wages that were subject to the un- ule H and its instructions, such as legislation enacted after they employment compensation laws of the USVI, your credit were published, go to IRS.gov/ScheduleH. At the time these in- against federal unemployment tax will be reduced based on the structions went to print, Congress was considering changes to credit reduction rate (for example, 0.03) for that credit reduc- some of the recent legislation discussed in these instructions. If tion state. See Worksheet 2, later, to figure your credit reduc- new legislation impacts these instructions, updates will be pos- tion for 2020. ted to IRS.gov/ScheduleH. Reminders What's New Form 1040-SR. Form 1040-SR, U.S. Tax Return for Seniors, Changes to Schedule H (Form 1040) for coronavirus (COV- was introduced for tax year 2019. This form is essentially the ID-19) related employment tax credits and other tax relief. same as Form 1040 and an eligible individual who files Form The following significant changes have been made to Sched- 1040-SR is considered to have filed a Form 1040. ule H (Form 1040) to allow for the reporting of new employ- Bicycle commuting reimbursements. The Tax Cuts and Jobs ment tax credits and other tax relief related to COVID-19. Act (P.L. 115-97) suspends the exclusion of qualified bicycle • The new credit for qualified sick and family leave wages commuting reimbursements from your employee's income for nonrefundable portion is reported on line 8b and the refundable tax years beginning after 2017 and before 2026. portion on line 8e, if applicable. Qualified sick and family Outsourcing payroll duties. You’re responsible to ensure that leave wages aren’t subject to the employer share of social se- tax returns are filed and deposits and payments are made, even curity tax. Qualified health plan expenses allocable to qualified if you contract with a third party to perform these acts. You re- sick and family leave wages are reported on lines 8g and 8i. main responsible if the third party fails to perform any required See the instructions for line 8b for information about the new action. Before you choose to outsource any of your payroll and credit for qualified sick and family leave wages. The amount of related tax duties (that is, withholding, reporting, and paying household employment tax payments that can be deferred is re- over social security, Medicare, FUTA, and income taxes) to a ported on line 8d. third-party payer, such as a payroll service provider or report- • Employers can defer the payment of the employer share ing agent, go to IRS.gov/OutsourcingPayrollDuties for helpful of social security tax otherwise due during the calendar quarter. information on this topic. For more information about the dif- The amount of deferral is reported on line 8d. See the instruc- ferent types of third-party payer arrangements, see section 16 tions for line 8d for more information. of Pub. 15. • The credit for qualified sick and family leave wages (re- ported on lines 8b and 8e) is figured on Worksheet 3. Paid preparers. If you use a paid preparer, your paid prepar- er must sign Schedule H in Part IV unless you’re attaching Changes to tax rates and wage threshold. The social securi- Schedule H to Form 1040, 1040-SR, 1040-NR, 1040-SS, or ty tax rate is 6.2% each for the employee and employer, un- 1041. A paid preparer must sign Schedule H and provide the changed from 2019. The social security wage base limit is information requested in the Paid Preparer Use Only section $137,700. The Medicare tax rate is 1.45% each for the employ- only if the preparer was paid to prepare Schedule H and isn't ee and employer, unchanged from 2019. There is no wage base your employee. The preparer must give you a copy of the re- limit for Medicare tax. turn in addition to the copy to be filed with the IRS. If you pay a household employee $2,200 or more in cash If you’re required to file a 2020 Form W-2 for any house- wages during 2020, you must report and pay social security hold employee, you must also send Form W-3 with Copy A of and Medicare taxes on all the wages, including the first $2,200 Form(s) W-2 to the SSA. You’re encouraged to file your paid to that employee. If you pay less than $2,200 to a house- Forms W-2 and W-3 electronically. If filing electronically via hold employee, don't pay social security or Medicare taxes on the SSA's Form W-2 Online service, the SSA generates Form that household employee's wages. For more information, see W-3 data from the electronic submission of Form(s) W-2. Go Cash wages and $2,200 test, later.
Load more

Recommended publications
  • National Rappel Operations Guide
    National Rappel Operations Guide 2019 NATIONAL RAPPEL OPERATIONS GUIDE USDA FOREST SERVICE National Rappel Operations Guide i Page Intentionally Left Blank National Rappel Operations Guide ii Table of Contents Table of Contents ..........................................................................................................................ii USDA Forest Service - National Rappel Operations Guide Approval .............................................. iv USDA Forest Service - National Rappel Operations Guide Overview ............................................... vi USDA Forest Service Helicopter Rappel Mission Statement ........................................................ viii NROG Revision Summary ............................................................................................................... x Introduction ...................................................................................................... 1—1 Administration .................................................................................................. 2—1 Rappel Position Standards ................................................................................. 2—6 Rappel and Cargo Letdown Equipment .............................................................. 4—1 Rappel and Cargo Letdown Operations .............................................................. 5—1 Rappel and Cargo Operations Emergency Procedures ........................................ 6—1 Documentation ................................................................................................
    [Show full text]
  • Pronouns: a Resource Supporting Transgender and Gender Nonconforming (Gnc) Educators and Students
    PRONOUNS: A RESOURCE SUPPORTING TRANSGENDER AND GENDER NONCONFORMING (GNC) EDUCATORS AND STUDENTS Why focus on pronouns? You may have noticed that people are sharing their pronouns in introductions, on nametags, and when GSA meetings begin. This is happening to make spaces more inclusive of transgender, gender nonconforming, and gender non-binary people. Including pronouns is a first step toward respecting people’s gender identity, working against cisnormativity, and creating a more welcoming space for people of all genders. How is this more inclusive? People’s pronouns relate to their gender identity. For example, someone who identifies as a woman may use the pronouns “she/her.” We do not want to assume people’s gender identity based on gender expression (typically shown through clothing, hairstyle, mannerisms, etc.) By providing an opportunity for people to share their pronouns, you're showing that you're not assuming what their gender identity is based on their appearance. If this is the first time you're thinking about your pronoun, you may want to reflect on the privilege of having a gender identity that is the same as the sex assigned to you at birth. Where do I start? Include pronouns on nametags and during introductions. Be cognizant of your audience, and be prepared to use this resource and other resources (listed below) to answer questions about why you are making pronouns visible. If your group of students or educators has never thought about gender-neutral language or pronouns, you can use this resource as an entry point. What if I don’t want to share my pronouns? That’s ok! Providing space and opportunity for people to share their pronouns does not mean that everyone feels comfortable or needs to share their pronouns.
    [Show full text]
  • Outbreak of SARS-Cov-2 Infections, Including COVID-19 Vaccine
    Morbidity and Mortality Weekly Report Outbreak of SARS-CoV-2 Infections, Including COVID-19 Vaccine Breakthrough Infections, Associated with Large Public Gatherings — Barnstable County, Massachusetts, July 2021 Catherine M. Brown, DVM1; Johanna Vostok, MPH1; Hillary Johnson, MHS1; Meagan Burns, MPH1; Radhika Gharpure, DVM2; Samira Sami, DrPH2; Rebecca T. Sabo, MPH2; Noemi Hall, PhD2; Anne Foreman, PhD2; Petra L. Schubert, MPH1; Glen R. Gallagher PhD1; Timelia Fink1; Lawrence C. Madoff, MD1; Stacey B. Gabriel, PhD3; Bronwyn MacInnis, PhD3; Daniel J. Park, PhD3; Katherine J. Siddle, PhD3; Vaira Harik, MS4; Deirdre Arvidson, MSN4; Taylor Brock-Fisher, MSc5; Molly Dunn, DVM5; Amanda Kearns5; A. Scott Laney, PhD2 On July 30, 2021, this report was posted as an MMWR Early Massachusetts, that attracted thousands of tourists from across Release on the MMWR website (https://www.cdc.gov/mmwr). the United States. Beginning July 10, the Massachusetts During July 2021, 469 cases of COVID-19 associated Department of Public Health (MA DPH) received reports of with multiple summer events and large public gatherings in an increase in COVID-19 cases among persons who reside in a town in Barnstable County, Massachusetts, were identified or recently visited Barnstable County, including in fully vac- among Massachusetts residents; vaccination coverage among cinated persons. Persons with COVID-19 reported attending eligible Massachusetts residents was 69%. Approximately densely packed indoor and outdoor events at venues that three quarters (346; 74%) of cases occurred in fully vac- included bars, restaurants, guest houses, and rental homes. On cinated persons (those who had completed a 2-dose course July 3, MA DPH had reported a 14-day average COVID-19 of mRNA vaccine [Pfizer-BioNTech or Moderna] or had incidence of zero cases per 100,000 persons per day in residents received a single dose of Janssen [Johnson & Johnson] vac- of the town in Barnstable County; by July 17, the 14-day cine ≥14 days before exposure).
    [Show full text]
  • Intel® She Will Connect: Connecting Women in Africa to Opportunity
    WOMEN AND THE WEB Bridging the Internet Gender Gap* BILLION Regional Internet Access Women’s Internet Access INTEL®USERS SHE WILL CONNECT 2.4ConnectingWORLDWIDE women in Africa to opportunity through technology. 79% 64% 28% 40% The Women and the WebEgypt 32% report16% outlined nearly 25 percent fewer women than men are online in emerging markets. In Sub-Saharan Africa that number rises to 45 percent. In response to the report’s findings, Intel and Mexico 34% 43% its partners committed to reducing the InternetIndia 8% gender gap by helping to put the Internet within the grasp of women in Africa. Women and girls willUganda 9% benefit from the information, knowledge, and connections available on the web and through information and communication technologies (ICTs). We are striving to enable the social IN ASIA andINTERNET economic ACCESS empowerment of women through access to opportunities, educational, financial, health and IN NORTH AMERICA 8% genderIS NEARLY specificTHA Tinformation, OF 28% e-governmentOF WOMEN services, and national and global news. Our goal is to reach 5 million AFRICA OF THE POPULATION IN INDIA HAVE women5X in the region byHAS the INTERNET end AC CESSof 2020.INTERNET ACCESS DEVELOPING COUNTRIES AND THE INTERNET GENDER GAP Women in developing countries frequently lack access to the Internet. Why Women? Women in developing countries are nearly 600 25% less likely to be online than men. 800 MILLION MILLION Women perform 60 percent of the world’s work, produce 50 percent of the food—but earn 10 percent of the income, and own 1 percent of the 43% 10% assets.
    [Show full text]
  • Preferred Gender Pronouns: for Faculty (Or, How to Take Important Steps in Becoming a Trans Ally!)
    Preferred Gender Pronouns: For Faculty (Or, How to Take Important Steps in Becoming a Trans Ally!) What is a pronoun? ñ A pronoun is a word that refers to either the people talking (like I or you) or someone or something that is being talked about (like she, it, them, and this). Gender pronouns (like he and hers) specifically refer to people that you are talking about. What is a “preferred gender pronoun”? ñ A "preferred gender pronoun" (or PGP) is the pronoun that a person chooses to use for themself. For example: If Xena's preferred pronouns are she, her, and hers, you could say "Xena ate her food because she was hungry." What are some commonly used pronouns? ñ She, her, hers and he, him, his are the most commonly used pronouns. Some people call these "female/feminine" and "male/masculine" pronouns, but many avoid these labels because, for example, not everyone who uses he feels like a "male" or "masculine." ñ There are also lots of gender-neutral pronouns in use. Here are a few you might hear: ‹ They, them, theirs (Xena ate their food because they were hungry.) This is is a pretty common gender-neutral pronoun.... And yes, it can in fact be used in the singular. ‹ Ze, hir (Xena ate hir food because ze was hungry.) Ze is pronounced like "zee" can also be spelled zie or xe, and replaces she/he/they. Hir is pronounced like "here" and replaces her/hers/him/his/they/theirs. ñ Just my name please! (Xena ate Xena's food because Xena was hungry) Some people prefer not to use pronouns at all, using their name as a pronoun instead.
    [Show full text]
  • AN INTRODUCTORY GRAMMAR of OLD ENGLISH Medieval and Renaissance Texts and Studies
    AN INTRODUCTORY GRAMMAR OF OLD ENGLISH MEDievaL AND Renaissance Texts anD STUDies VOLUME 463 MRTS TEXTS FOR TEACHING VOLUme 8 An Introductory Grammar of Old English with an Anthology of Readings by R. D. Fulk Tempe, Arizona 2014 © Copyright 2020 R. D. Fulk This book was originally published in 2014 by the Arizona Center for Medieval and Renaissance Studies at Arizona State University, Tempe Arizona. When the book went out of print, the press kindly allowed the copyright to revert to the author, so that this corrected reprint could be made freely available as an Open Access book. TABLE OF CONTENTS PREFACE viii ABBREVIATIONS ix WORKS CITED xi I. GRAMMAR INTRODUCTION (§§1–8) 3 CHAP. I (§§9–24) Phonology and Orthography 8 CHAP. II (§§25–31) Grammatical Gender • Case Functions • Masculine a-Stems • Anglo-Frisian Brightening and Restoration of a 16 CHAP. III (§§32–8) Neuter a-Stems • Uses of Demonstratives • Dual-Case Prepositions • Strong and Weak Verbs • First and Second Person Pronouns 21 CHAP. IV (§§39–45) ō-Stems • Third Person and Reflexive Pronouns • Verbal Rection • Subjunctive Mood 26 CHAP. V (§§46–53) Weak Nouns • Tense and Aspect • Forms of bēon 31 CHAP. VI (§§54–8) Strong and Weak Adjectives • Infinitives 35 CHAP. VII (§§59–66) Numerals • Demonstrative þēs • Breaking • Final Fricatives • Degemination • Impersonal Verbs 40 CHAP. VIII (§§67–72) West Germanic Consonant Gemination and Loss of j • wa-, wō-, ja-, and jō-Stem Nouns • Dipthongization by Initial Palatal Consonants 44 CHAP. IX (§§73–8) Proto-Germanic e before i and j • Front Mutation • hwā • Verb-Second Syntax 48 CHAP.
    [Show full text]
  • Pronoun Primer
    What are pronouns? Pronouns take the place of a noun (a person, place, or thing). Pronouns can be seen when referring to someone during a conversation or in written communication. Example of “she” series: “Hope has been doing very well in adjusting to her time at Tufts. I hope she continues to support staff and faculty in her efforts to create a respectful and affirming environment for all students!” How do pronouns affect me? Tufts University has announced that students on all campuses can change their names in various online Tufts systems such as the Student Information System (SIS). SIS updates class rosters which contains the names of students. When updated, class rosters include the students preferred name as well as the pronouns students are using at that particular time (yes, pronouns can change!). Rosters are points of contact for many student and professor interactions. Students are more likely to come to class and maintain retention if they feel affirmed and respected in classroom spaces. How are pronouns being used? In the chart below there are three examples of the most common pronouns used; she, he, and they. We are familiar with the most common pronouns (he and she) being used in the singular form; referring to only one person. The pronoun series “they”, in this instance, is used in a similar way (in the singular form, referring to one person). Typically, “they” is an example of gender neutral or non-binary pronouns. Example of “they” series as a singular: “I like Cool’s work ethic, they are such a hard-working employee.
    [Show full text]
  • Alphabets, Letters and Diacritics in European Languages (As They Appear in Geography)
    1 Vigleik Leira (Norway): [email protected] Alphabets, Letters and Diacritics in European Languages (as they appear in Geography) To the best of my knowledge English seems to be the only language which makes use of a "clean" Latin alphabet, i.d. there is no use of diacritics or special letters of any kind. All the other languages based on Latin letters employ, to a larger or lesser degree, some diacritics and/or some special letters. The survey below is purely literal. It has nothing to say on the pronunciation of the different letters. Information on the phonetic/phonemic values of the graphic entities must be sought elsewhere, in language specific descriptions. The 26 letters a, b, c, d, e, f, g, h, i, j, k, l, m, n, o, p, q, r, s, t, u, v, w, x, y, z may be considered the standard European alphabet. In this article the word diacritic is used with this meaning: any sign placed above, through or below a standard letter (among the 26 given above); disregarding the cases where the resulting letter (e.g. å in Norwegian) is considered an ordinary letter in the alphabet of the language where it is used. Albanian The alphabet (36 letters): a, b, c, ç, d, dh, e, ë, f, g, gj, h, i, j, k, l, ll, m, n, nj, o, p, q, r, rr, s, sh, t, th, u, v, x, xh, y, z, zh. Missing standard letter: w. Letters with diacritics: ç, ë. Sequences treated as one letter: dh, gj, ll, rr, sh, th, xh, zh.
    [Show full text]
  • Beginning Old English / Carole Hough and John Corbett
    © Carole Hough and John Corbett 2007 All rights reserved. No reproduction, copy or transmission of this publication may be made without written permission. No paragraph of this publication may be reproduced, copied or transmitted save with written permission or in accordance with the provisions of the Beginning Old Copyright, Designs and Patents Act 1988, or under the terms of any licence permitting limited copying issued by the Copyright Licensing Agency, 90 Tottenham Court Road, London W1T 4LP. English Any person who does any unauthorised act in relation to this publication may be liable to criminal prosecution and civil claims for damages. The authors have asserted their rights to be identified as the authors of this Carole Hough and John Corbett work in accordance with the Copyright, Designs and Patents Act 1988. First published 2007 by PALGRAVE MACMILLAN Houndmills, Basingstoke, Hampshire RG21 6XS and 175 Fifth Avenue, New York, N.Y. 10010 Companies and representatives throughout the world PALGRAVE MACMILLAN is the global academic imprint of the Palgrave Macmillan division of St. Martin’s Press, LLC and of Palgrave Macmillan Ltd. Macmillan® is a registered trademark in the United States, United Kingdom and other countries. Palgrave is a registered trademark in the European Union and other countries. ISBN-13: 978–1–4039–9349–6 hardback ISBN-10: 1–4039–9349–1 hardback ISBN-13: 978–1–4039–9350–2 paperback ISBN-10: 1–4039–9350–5 paperback This book is printed on paper suitable for recycling and made from fully managed and sustained forest sources. A catalogue record for this book is available from the British Library.
    [Show full text]
  • Proposal for Generation Panel for Latin Script Label Generation Ruleset for the Root Zone
    Generation Panel for Latin Script Label Generation Ruleset for the Root Zone Proposal for Generation Panel for Latin Script Label Generation Ruleset for the Root Zone Table of Contents 1. General Information 2 1.1 Use of Latin Script characters in domain names 3 1.2 Target Script for the Proposed Generation Panel 4 1.2.1 Diacritics 5 1.3 Countries with significant user communities using Latin script 6 2. Proposed Initial Composition of the Panel and Relationship with Past Work or Working Groups 7 3. Work Plan 13 3.1 Suggested Timeline with Significant Milestones 13 3.2 Sources for funding travel and logistics 16 3.3 Need for ICANN provided advisors 17 4. References 17 1 Generation Panel for Latin Script Label Generation Ruleset for the Root Zone 1. General Information The Latin script1 or Roman script is a major writing system of the world today, and the most widely used in terms of number of languages and number of speakers, with circa 70% of the world’s readers and writers making use of this script2 (Wikipedia). Historically, it is derived from the Greek alphabet, as is the Cyrillic script. The Greek alphabet is in turn derived from the Phoenician alphabet which dates to the mid-11th century BC and is itself based on older scripts. This explains why Latin, Cyrillic and Greek share some letters, which may become relevant to the ruleset in the form of cross-script variants. The Latin alphabet itself originated in Italy in the 7th Century BC. The original alphabet contained 21 upper case only letters: A, B, C, D, E, F, Z, H, I, K, L, M, N, O, P, Q, R, S, T, V and X.
    [Show full text]
  • Lexia Lessons Digraph Ch
    ® LEVEL 6 | Phonics Lexia Lessons Digraph ch Description This lesson is designed to reinforce letter-sound correspondence for the consonant digraph ch, where the two letters, c-h, represent one sound, /ch/. Knowledge of consonant digraphs will improve students’ ability to apply phonic word attack strategies for reading and spelling. TEACHER TIPS The following steps show a lesson in which students identify the sound /ch/ at the beginning of words and match the sound to the letters c-h. For students who have difficulty distinguishing the stop sound /ch/ from the continuant sound /sh/, place emphasis on the stop sound of /ch/ by repeating it while making an abrupt chopping motion with your arm: /ch/ /ch/ /ch/. PREPARATION/MATERIALS • For each student, a card or sticky note • A copy of the ch Keyword Image Card and with the digraph ch printed on it 9 pictures at the end of the lesson • Blank sticky notes Primary Standard: CCSS.ELA-Literacy.RF.1.3a - Know the spelling-sound - Know Standard: CCSS.ELA-Literacy.RF.1.3a Primary correspondences for common consonant digraphs. Warm-up Use a phonemic awareness activity to review how to isolate the initial sound /ch/. ListenasIsayawordintwoparts:/ch/op.Thefirstsoundis/ch/.Theendingsoundsareop.WhenI putthemtogether,Igetthewordchop.Whatisthefirstsoundinchop?(/ch/) Make a single chopping motion with one arm. Thesound/ch/isthesoundwehearatthebeginningofthewordchop.Let’sallsay/ch/together:/ ch//ch//ch/.I’mgoingtosayaword.Ifthewordbeginswith/ch/,chopwithyourhandlikethisand say/ch/.Iftheworddoesnotbeginwith/ch/,keepyourhanddownandmakenosound. Suggested words: chill, chest, time, jump, chain, treasure, gentle, chocolate. Direct Instruction Reading. ® Display the Keyword Image Card of the cheese with the ch on it.
    [Show full text]
  • Common Equations Used in Chemistry Equation For
    Common Equations Used in Chemistry m Equation for density: d= v 5 Converting ˚F to ˚C: ˚C = (˚F - 32) x 9 9 Converting ˚C to ˚F: ˚F = ˚C x 5 + 32 Converting ˚C to K: K = (˚C + 273.15) n x molar mass of element Percent composition of an element = molar mass of compound x 100% - where n = the number of moles of the element in one mole of the compound actual yield % yield = theoretical yield x 100% moles of solute molarity (M) = liters of solution Dilution of Solution: MiVi = MfV f Boyle’s law - Constant T and n: PV = k Boyle’s law - For calculating changes in pressure or volume: P1V1 = P2V 2 V Charles’ law - Constant P and n: T = k V1 V 2 Charles’ law - For calculating temperature or volume changes: = T1 T2 Avogadro’s law - Constant P and T: V = kn Ideal Gas equation: PV = nRT Calculation of changes in pressure, temperature, or volume of gas when n is constant: P1V1 P2V 2 = T1 T2 PM Calculation of density or molar mass of gas: d = RT Dalton’s law of partial pressures - for calculating partial pressures: Pi = XiPT 3RT 0.5 Root-mean-square speed of gas molecules: urms = ( M ) Van der waals equation; for calculating the pressure of a nonideal gas: an 2 (P + ) (V - nb) = nRT V 2 Definition of heat capacity, where s is specific heat: C = ms Calculation of heat change in terms of specific heat : q = msDt Calculation of heat change in terms of heat capacity: q = CDt q1q2 Electrical force: F = k el r2 q1q2 Potential energy: V = k r Calculation of standard enthalpy of reaction: DH˚rxn = å nDH˚f (products) - å mDH˚f (reactants) [where n and m are coefficients in equation] Mathematical statement of the first law of thermodynamics: DE = q + w Work done in gas expansion or compression: w = - PDV Definition of enthalpy: H = E + PV Enthalpy (or energy) change for a constant-pressure process: DH = DE +PDV Enthalpy (or energy) change for a constant-pressure process: DE = DH - RTDn, where n is the change in the number of moles of gas.
    [Show full text]