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Determine the average tax rate and the marginal tax rate for each of the following instances:
Use the appropriate Tax Tables and Tax Rate Schedules.
 
A married couple filing jointly with taxable income of $38,195.
A married couple filing jointly with taxable income of $198,265.
A married couple filing separately, one spouse with taxable income of $44,285 and the other with $56,618.
A single person with taxable income of $83,112.
A single person with taxable income of $306,748.
A head of household with taxable income of $96,992.
A qualifying widow with taxable income of $20,783.
A married couple filing jointly with taxable income of $14,768.
 
(For all requirements, when computing average tax rate, use the Tax Tables for taxpayers with
taxable income under $100,000 and the Tax Rate Schedules for those with taxable income above
$100,000. Round "Average tax rate" to 1 decimal place.)
 
Complete this question by entering your answers in the tabs below.
Req a and b
 
a. A married couple filing jointly with taxable income of $38,195.
b. A married couple filing jointly with taxable income of $198,265.
 

 
c. A married couple filing separately, one spouse with taxable income of $44,285 and the other with $56,618.

 
d. A single person with taxable income of $83,112.
e. A single person with taxable income of $306,748.
f. A head of household with taxable income of $96,992.
g. A qualifying widow with taxable income of $20,783.
h. A married couple filing jointly with taxable income of $14,768.
 

   
Roberta is widowed and lives in an apartment complex. She receives $9,700 of social security income that
she uses to pay for rent and other household expenses.
The remainder of her living expenses is paid by relatives and neighbors. The total amount of support paid
by Roberta and the others totals $30,500.
Assume that Roberta is Alicia’s aunt by blood and not by marriage. Amounts paid for support during
the year are as follows:
 

Roberta	$	9,700
Ed (neighbor)		4,850
Bill (son)		8,400
Jose (neighbor)		2,850
Alicia (niece)		4,700

 
a. Which of these persons is entitled to claim Roberta as a dependent absent a multiple support agreement?
 
Ed
Bill
Jose
Alicia
All
None
 
b. Under a multiple support agreement, which of these persons is entitled to claim Roberta as a dependent?
 
Ed
Bill
Jose
Alicia
All
None
 
c. If Roberta saved all of her social security income and the other persons paid for the shortfall in the same proportions as shown,
which of these persons would be entitled to claim Roberta as a dependent under a multiple support agreement?
 
Only Ed
Only Bill
Only Jose
 Bill or Alicia
Ed or Jose
All
None
   
Determine the tax liability for tax year 2017 in each of the following instances. In each case,
assume the taxpayer can take only the standard deduction.

Use the appropriate Tax Tables and Tax Rate Schedules.
 
a.      A single taxpayer, not head of household, with AGI of $44,311 and one dependent.
 
b.      A single taxpayer, not head of household, with AGI of $193,815 and no dependents.
(Round your intermediate computations to two decimal places and final answer to the nearest dollar amount.)
 
c.       A married couple filing jointly with AGI of $41,545 and two dependents.
 
d.      A married couple filing jointly with AGI of $163,888 and three dependents.
(Round your intermediate computations to two decimal places and final answer to the nearest dollar amount.)
 
e.      A married couple filing jointly with AGI of $316,651 and one dependent.
(Round your intermediate computations to two decimal places and final answer to the nearest dollar amount.)
 
f.        A taxpayer filing married filing separately with AGI of $104,836 and one dependent.
 
g.      A qualifying widow, age 66, with AGI of $50,440 and one dependent.
 
h.      Taxpayer is entitled to a standard deduction of $13,950 ($12,700 + $1,250) and two exemptions of $4,050 each.
Taxable income is $51,547 and tax is $6,796 according to the tax tables.
 
i.        A head of household with AGI of $17,448 and two dependents.
A head of household with AGI of $73,434 and one dependent.

(For all requirements, use the Tax Tables for taxpayers with taxable income under $100,000 and
the Tax Rate Schedules for those with taxable income above $100,000.)
 



   
Determine the amount of tax liability in each of the following instances:
Use the appropriate Tax Tables and Tax Rate Schedules.
 
A married couple filing jointly with taxable income of $33,591.
A married couple filing jointly with taxable income of $201,269.
 

 
A married couple filing separately, one spouse with taxable income of $44,485 and the other with $56,818.
 

 
A single person with taxable income of $80,036.
A single person with taxable income of $311,230.
A head of household with taxable income of $97,192.
A qualifying widow with taxable income of $24,165.
A married couple filing jointly with taxable income of $11,816.
 

   
Raphael and Martina are engaged and are planning to travel to Las Vegas during the 2017 Christmas
season and get married around the end of the year. In 2017, Raphael expects to earn $60,200 and
Martina expects to earn $24,500. Their employers have deducted the appropriate amount of withholding
from their paychecks throughout the year. Neither Raphael nor Martina has any itemized deductions.
They are trying to decide whether they should get
married on December 31, 2017, or on January 1, 2018. What do you recommend?
Use the appropriate Use the appropriate Tax Tables.
 

 
Explanation
From a tax perspective, it would be more advantageous for Raphael and Martina to marry in 2017.
The tax liability of Raphael and Martina under each scenario would approximate the following:
 

	Single Returns
	Martina				Raphael				Joint Return
Adjusted Gross Income	$	24,500			$	60,200			$	84,700
Standard deduction		(6,350	)			(6,350	)			(12,700	)
Personal exemptions		(4,050	)			(4,050	)			(8,100	)
Taxable Income	$	14,100			$	49,800			$	63,900
Tax liability	$	1,653			$	8,195			$	8,656

 
If Raphael and Martina get married in 2017 and file a joint return, they will pay $8,656 in federal income tax.
If they wait until January 1, 2018, their collective tax liability in 2017 would be $9,848. Thus, for tax purposes,
it makes more sense for Raphael and Martina to get married in 2017.
   
Sheila and Joe Wells are married with two dependent children. During 2022, they have gross income of $99,800,
deductions for AGI of $3,500, itemized deductions of $10,000 and tax credits of $2,000. The Wells' had $6,000
withheld by their employer for federal income tax. They have a total tax of $ and an amount due/refund of $.
(Use the tax table in Appendix D)
$8,040
$40
   
Antoine Jones is single with two dependent children.
During 2022, he has gross income of $99,800, deductions for AGI of $3,000, itemized deductions of
$13,500 and tax credits of $4,000. Antoine had $7,895 withheld by his employer for federal income tax.
They have total tax of $ and a refund of $. (Use the tax tables in Appendix D)
$11,151
$744
   
A single taxpayer is 27 years old and has wages of $17,000 and interest income of $450.
Which is the simplest tax form this person can file?
 
1040EZ.
   
Payment of alimony by the taxpayer is a for AGI deduction.
Which form can the taxpayer use to claim this benefit?
 
1040.
   
A taxpayer is married with a qualifying child (dependent), but she has been living separately from her
spouse for the last eight months of the year.
However, she paid for more than half of the cost of keeping up the household.
Her spouse does not want to file jointly.
What filing status must she use when filing her tax return? She wants to obtain the maximum legal benefit.
 
Head of Household.
   
Kara is single with no dependents. She has itemized deductions of $4,100.
What is the total of her from AGI deductions for 2022?
$12,950
   
A taxpayer's spouse died on December 31, 2014. He has no qualifying child.
Which status should the taxpayer select when filing his 2015 tax return?
 
Single.
   
Put the following items in the order in which they are found in the individual income tax formula.
 
1. Taxable Income
2. Times Tax Rate
3. Equals Income Tax Liability
4. Minus Tax Credits and prepayments
5. Equals Taxes due or refund
   
Esmeralda is 20 years of age and a full-time student living with her parents.
She had wages of $500 ($50 of income tax withholding) for 2015.
Can Esmeralda claim her own exemption on her return even though her parents will claim her as a dependent?
 
No, Esmeralda cannot claim the exemption.
   
To be a qualifying child, the taxpayer must meet three general tests and five specific tests.
Which of the following is not part of the five specific tests?
 
Gross Income Test.
   
A married couple, both of whom are under 65 years old, decided to file as married filing separately.
One of the spouses is going to itemize deductions instead of taking the standard deduction.
What is the standard deduction permitted to the other spouse when she files her tax return?
 
$0.
   
Roberta is widowed and lives in an apartment complex.
She receives $8,000 of social security income that she uses to pay for rent and other household expenses.
The remainder of her living expenses is paid by relatives and neighbors.
The total amount of support paid by Roberta and the others totals $22,000.
Assume that Roberta is Alicia's aunt by blood and not by marriage.
Amounts paid for support during the year are as follows:


a. Which of these persons is entitled to claim Roberta as a dependent absent a multiple support agreement?
b. Under a multiple support agreement, which of these persons is entitled to claim Roberta as a dependent?
c. If Roberta saved all of her social security income and the other persons paid for the shortfall in the same proportions as shown,
    which of these persons would be entitled to claim Roberta as a dependent under a multiple support agreement?
 
a) None.
b) None.
c) Bill or Alicia
   
Shandra is a U.S. citizen and is the 67-year-old widowed mother of Janet.
After retirement, Shandra decided to fulfill a lifelong dream and move to Paris.
Shandra receives $1,000 of interest income, but all of her other living expenses (including rent on
her Paris apartment with spectacular views of the Eiffel Tower) are paid by Janet.
Janet resides in Chicago. Is Janet entitled to a dependency exemption for Shandra?
 
Yes
   
The four specific tests necessary to be a qualifying relative of the taxpayer?
 
not a qualifying child
relationship (all qualify except cousins, no residency requirement. or member of household- for the entire year)
gross income- less than $4,200 a year
support- more than 50% support
   
A taxpayer's spouse died on december 31, 2018. he has no qualifying child. which status should
the taxpayer select when filing his 2019 tax return?

single