A. Tyrion Lannister, age 40, has Box 1 wages of $90,000 in 2021. Assume he will be single all of 2021, no adjustments to gross income apply, he is a resident of the United States, and he has no itemized deductions. He had $14,000 withheld from his paychecks in 2021 for the federal income tax.

1. What is his taxable income[1]? 76,000
2. What tax table should be used? Schedule X, Single
3. What is his tax bracket? 24%
4. What is his federal income tax for 2021[2]?

B. Now instead assume that on Dec. 31, 2021, Tyrion marries Sansa Stark, age 16, who is also a resident of the United States, and has no wages, and also has no adjustments to gross income, and no itemized deductions.

1. What is their total taxable income for 2021?
2. What tax table should be used?
3. What is their tax bracket for 2021?
4. What is their federal income tax for 2021?
5. Assume they file their tax return in April 2022. Will there be a refund or payment due?
6. How much?