2020 Federal Income Tax Brackets and Rates for Single Filers, Married Couples Filing Jointly, and Heads of Households

1. There is no personal and dependency exemption allowed in 2020.

2. Use this attached tax bracket information for your calculation. Surviving Spouse use the same table with Married Individuals filing joint returns.

Rate	For Single Individuals	For Married Individuals Filing Joint Returns	For Heads of Households
Source: Internal Revenue Service
10%	Up to $9,875	Up to $19,750	Up to $14,100
12%	$9,876 to $40,125	$19,751 to $80,250	$14,101 to $53,700
22%	$40,126 to $85,525	$80,251 to $171,050	$53,701 to $85,500
24%	$85,526 to $163,300	$171,051 to $326,600	$85,501 to $163,300
32%	$163,301 to $207,350	$326,601 to $414,700	$163,301 to $207,350
35%	$207,351 to $518,400	$414,701 to $622,050	$207,351 to $518,400
37%	$518,401 or more	$622,051 or more	$518,401 or more

3. Determine the number of personal and dependency exemptions in each of the following independent situations

(Leo and Amanda (age 48 and 46) are husband and wife and furnish more than 50% of the support of their two children, Elton (age 18) and Trista (age 24). During the year, Elton earns $4,500 providing transportation for elderly persons with disabilities, and Trista receives a $5,000 scholarship for tuition at the law school she attends)

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4. Determine the number of personal and dependency exemptions in each of the

(Alberto, a U.S. citizen and resident, contributes 100% of the support of his parents who are citizens of Mexico and live there)

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5. Determine the number of personal and dependency exemptions in each of the following independent situations

_Marcus (age 68) and Alice (age 65 and blind) file a joint return. They furnish more than 50% of the support of a cousin, Ida, who lives with them. Ida (age 20) is a full time student and earns $4,000 during the year tutoring special needs children.-

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please answer this within half hourplease answer all these 3