Students analyze W-4 forms and pay stubs in order to better understand payroll taxes and federal income tax withholding. Big idea: Payroll and income taxes are withheld from employees’ pay by their employers, and Form W-4 is used to determine how much income tax is withheld. Topic: Earn (Becoming an entrepreneur, Getting paid, Making money, Paying taxes). School subjects: CTE (Career and technical education), Math, Social studies or history.