2019 Tax Liability Tax or Refund a. 9,059 $ 141 Mark is single with no dependents and has a taxable income of $60,000. He has $9,200 withheld from his salary for the year. b. 6,812 438 Harry and Linda are married filing jointly and have taxable income of $60,000. Harry has $4,250 withheld from his salary. Linda makes estimated tax payments totaling $3,000. C. 7,548 X $ 252 Aspra is single. His 20-year-old son, Calvin, lives with him throughout the year. Calvin pays for less than one-half of his support and his earned income for the year is $3,000. Aspra pays all costs of maintaining the household. His taxable income is $60,000. Aspra's withholdings total $7,800. d. $ 10,417 583 Randy and Raina are married. Because of marital discord, they are not living together at the end of the year, although they are not legally separated or divorced. Randy's taxable income is $25,000, and Raina's is $60,000. Randy makes estimated tax payments of $3,500, and Raina has $7,500 in tax withheld from her salary. Assume they choose to file as married filing jointly. 2019 INDIVIDUAL TAX RATE SCHEDULES Fable B-1 Single Taxpayers But Not Over The Tax Is If Taxable income Is Over $ 0 9,701 39,476 84,201 160,726 204,101 510,301 9,700 39,475 84,200 160,725 204,100 510,300 10% $ 970.00 + 12% 4,543.00 + 22% 14,382.00 + 24% 32,748.00 + 32% 46,628.50 + 35% 153,798.50 + 37% of the Amount Over $ 0 9,700 39,475 84,200 160,725 204,100 510,300 able B-2 Married Taxpayers Filing Jointly and Surviving Spouse If Taxable income Is Over But Not Over of the Amount Over The Tax Is $ 0 19,401 78,951 168,401 321,451 408,201 612,351 19,400 78,950 168,400 321,450 408,200 612,350 10% $ 1,940.00 + 12% 9,086.00 + 22% 28,675.00 + 24% 65,497.00 + 32% 93,257.00 + 35% 164,709.50 + 37% $ 0 29,400 78,950 168,400 321,450 408,200 612,350 able B-3 Head of Household If Taxable income Is Over But Not Over The Tax Is $ 0 13,851 52,851 84,201 160,701 204,101 510,301 13,850 52,850 84,200 160,700 204,100 510,300 10% $ 1,385.00 + 12% 6,065.00 + 22% 12,962.00 +24% 31,322.00 + 32% 45,210.00 + 35% $152,380.00 + 37% of the Amount Over $ 0 13,850 52,850 84,200 160,700 204,100 510,200