Determine the tax liability for tax year 2019 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 $32,601 and one dependent. b. A single taxpayer, not head of household, with AGI of $180,297 and no dependents. (Round your intermediate computations to 2 decimal places and final answer to the nearest dollar amount.) c. A married couple filing jointly with AGI of $40,645 and two dependents. d. A married couple filing jointly with AGI of $162,988 and three dependents. (Round your intermediate computations to 2 decimal places and final answer to the nearest dollar amount.) e. A married couple filing jointly with AGI of $308,380 and one dependent. (Round your intermediate computations to 2 decimal places and final answer to the nearest dollar amount.) f. A taxpayer filing married filing separately with AGI of $70,676 and one dependent. g. A qualifying widow, age 66, with AGI of $59,896 and one dependent. h. A head of household with AGI of $15,729 and two dependents. i. A head of household with AGI of $65,442 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.) Tax liability a b. C. d d. e. f. g h g h. i. 32,000 3,649 3,655 3,661 3,667 3,673 3,455 3,461 3,467 3,473 3,479 3,649 3,655 3,661 3,667 3,673 3,566 3,572 3,578 3,584 3,590 3,679 3.685 3,691 3,697 3,703 3,485 3,491 3,497 3,503 3,509 3,679 3.685 3.691 3,697 3,703 32,000 32,050 32,050 32,100 32,100 32,150 32,150 32,200 32,200 32,250 32,250 32,300 32,300 32,350 32,350 32,400 32,400 32,450 32,450 32,500 32,500 32,550 32,550 32,600 32,600 32,650 32,650 32,700 32,700 32,750 32,750 32,800 32,800 32,850 32,850 32,900 32,900 32,950 32,950 33,000 3,596 3,602 3,608 3,614 3,620 3,626 3,632 3,638 3,644 3,650 3,709 3.715 3,721 3,727 3,733 3,515 3,521 3,527 3,533 3,539 3,709 3,715 3,721 3,727 3,733 3,739 3.745 3.751 3,757 3,763 3,739 3.745 3.751 3,757 3.763 3,545 3,551 3,557 3,563 3,569 3,656 3,662 3,668 3,674 3,680 40,000 40,000 40,050 40,100 40.150 40,200 4,664 4,675 4,686 4.697 4,708 4,415 4,421 4,427 4.433 4,439 4,664 4,675 4,686 4.697 4,708 4,526 4,532 4,538 4,544 4,550 40,050 40,100 40,150 40.200 40,250 40,300 40,350 40,400 40,450 40,500 40,250 40,300 40,350 40,400 40,450 4,445 4,451 4,457 4,463 4,469 4,719 4,730 4,741 4,752 4,763 4,774 4,785 4,796 4,807 4.818 4,556 4,562 4,568 4,574 4,580 4,586 4,592 4,598 4,604 4.610 40,500 40,550 40,600 40,650 40,700 40,550 40,600 40,650 40,700 40.750 40,800 40,850 40,900 40,950 41,000 4,719 4,730 4,741 4,752 4,763 4,774 4,785 4,796 4,807 4.818 4,829 4,840 4,851 4,862 4,873 4,475 4,481 4,487 4,493 4,499 4,505 4,511 4,517 4,523 4,529 40,750 40,800 40,850 40,900 40,950 4,829 4,840 4,851 4,862 4,873 4,616 4,622 4,628 4,634 4,640 65,000 65,000 65,050 65,100 65,150 65,200 65,050 65,100 65,150 65,200 65,250 10,164 10,175 10,186 10,197 10,208 7,415 7,421 7.427 7,433 7,439 10,164 10,175 10,186 10,197 10,208 8.744 8,755 8,766 8,777 8,788 65,300 65,350 65,400 65,450 65,500 10.219 10,230 10,241 10,252 10.263 7,445 7,451 7,457 7,463 7,469 8,799 8,810 8,821 8,832 8,843 65,250 65,300 65,350 65,400 65,450 65,500 65,550 65,600 65,650 65,700 10,219 10,230 10,241 10,252 10,263 10,274 10,285 10,296 10,307 10,318 65,550 65,600 65,650 65,700 65,750 10,274 10.285 10,296 10,307 10,318 7,475 7,481 7,487 7,493 7,499 8,854 8,865 8,876 8,887 8,898 65,750 65,800 65,850 65,900 65,950 65,800 65,850 65,900 65,950 66,000 10,329 10,340 10,351 10,362 10,373 7,505 7.511 7,517 7,523 7,529 10.329 10,340 10,351 10,362 10,373 8,909 8,920 8,931 8,042 8,953 59,000 8,844 8,855 8,866 8,877 8,888 6,695 6,701 6,707 6,713 6,719 8.844 8,855 8,866 8,877 8.888 7,424 7,435 7.446 7,457 7,468 59,000 59,050 59,100 59,150 59,200 59,250 59,300 59,350 59,400 59,450 59,050 59,100 59,150 59,200 59,250 59,300 59,350 59,400 59,450 59,500 8.899 8,910 8,921 8,932 8,943 6,725 6,731 6.737 6.743 6,749 8,899 8,910 8,921 8,932 8.943 7,479 7,490 7,501 7,512 7,523 59,500 59,550 59,600 59,650 59,700 59,550 59,600 59,650 59,700 59,750 8.954 8,965 8,976 8,987 8,998 6,755 6,761 6,767 6,773 6,779 8,954 8,965 8,976 8,987 8,998 7,534 7,545 7,556 7,567 7,578 59,750 59,800 59,850 59,900 59,950 59,800 59,850 59,900 59,950 60,000 9,009 9,020 9,031 9,042 9,053 6,785 6,791 6,797 6,803 6,809 9.009 9,020 9,031 9,042 9,053 7.589 7,600 7,611 7,622 7,633 If line 11b (taxable income) is- And you are At least But less thar a Single Married Married Head of filing filing jointly sepa- house- rately hold Your tax is- 15,000 1,503 1,508 1,513 1,518 1,523 15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,050 15.100 15,150 15,200 15,250 15,300 15,350 15,400 15.450 15,500 15,550 15,600 15,650 15,700 15.750 1,609 1,615 1,621 1,627 1,633 1,639 1,645 1,651 1,657 1,663 1.669 1,675 1,681 1,687 1,693 1,609 1,615 1,621 1,627 1,633 1,639 1.645 1,651 1,657 1,663 1,526 1,532 1,538 1,544 1,550 1,556 1,562 1.568 1,574 1,580 1,528 1,533 1,538 1,543 1,548 15,500 15,550 15,600 15,650 15,700 1,553 1,558 1,563 1,568 1,573 1,669 1,675 1,681 1,687 1.693 1,586 1,592 1,598 1,604 1.610 15.750 15,800 15,850 15,900 15,950 15,800 15,850 15.900 15.950 16.000 1.699 1,705 1,711 1,717 1,723 1.578 1,583 1.588 1,593 1,598 1.699 1.705 1,711 1.717 1.723 1.616 1,622 1,628 1.634 1,640 2019 Federal Income Tax Information 2019 Federal Tax Rate Schedules Schedule X-Single If taxable income is over: $0 $9,700 $39,475 $84,200 $160.725 $204,100 $510,300 But not over: The tax is: $9,700 10% of taxable income $39,475 $970.00 plus 12% of the excess over $9,700 $84,200 $4,543.00 plus 22% of the excess over $39,475 $160,725 $14,382.50 plus 24% of the excess over $84.200 $204,100 $32,748.50 plus 32% of the excess over $160,725 $510,300 $46,628.50 plus 35% of the excess over $204,100 $153,798.50 plus 37% of the excess over $510,300 Schedule Y-1- Married Filing Jointly or Qualifying Widow(er) If taxable income is over: $0 $19,400 $78,950 $ 168,400 $321,450 $408.200 $612,350 But not over: $19,400 $78,950 $168,400 $321,450 $408,200 $612,350 The tax is: 10% of taxable income $1.940.00 plus 12% of the excess over $19,400 $9,086.00 plus 22% of the excess over $78,950 $28,765.00 plus 24% of the excess over $168.400 $65,497.00 plus 32% of the excess over $321,450 $93,257.00 plus 35% of the excess over $408,200 $164,709.50 plus 37% of the excess over $612,350 Determine the tax liability for tax year 2019 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 $32,601 and one dependent. b. A single taxpayer, not head of household, with AGI of $180,297 and no dependents. (Round your intermediate computations to 2 decimal places and final answer to the nearest dollar amount.) c. A married couple filing jointly with AGI of $40,645 and two dependents. d. A married couple filing jointly with AGI of $162,988 and three dependents. (Round your intermediate computations to 2 decimal places and final answer to the nearest dollar amount.) e. A married couple filing jointly with AGI of $308,380 and one dependent. (Round your intermediate computations to 2 decimal places and final answer to the nearest dollar amount.) f. A taxpayer filing married filing separately with AGI of $70,676 and one dependent. g. A qualifying widow, age 66, with AGI of $59,896 and one dependent. h. A head of household with AGI of $15,729 and two dependents. i. A head of household with AGI of $65,442 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.) Tax liability a b. C. d d. e. f. g h g h. i. 32,000 3,649 3,655 3,661 3,667 3,673 3,455 3,461 3,467 3,473 3,479 3,649 3,655 3,661 3,667 3,673 3,566 3,572 3,578 3,584 3,590 3,679 3.685 3,691 3,697 3,703 3,485 3,491 3,497 3,503 3,509 3,679 3.685 3.691 3,697 3,703 32,000 32,050 32,050 32,100 32,100 32,150 32,150 32,200 32,200 32,250 32,250 32,300 32,300 32,350 32,350 32,400 32,400 32,450 32,450 32,500 32,500 32,550 32,550 32,600 32,600 32,650 32,650 32,700 32,700 32,750 32,750 32,800 32,800 32,850 32,850 32,900 32,900 32,950 32,950 33,000 3,596 3,602 3,608 3,614 3,620 3,626 3,632 3,638 3,644 3,650 3,709 3.715 3,721 3,727 3,733 3,515 3,521 3,527 3,533 3,539 3,709 3,715 3,721 3,727 3,733 3,739 3.745 3.751 3,757 3,763 3,739 3.745 3.751 3,757 3.763 3,545 3,551 3,557 3,563 3,569 3,656 3,662 3,668 3,674 3,680 40,000 40,000 40,050 40,100 40.150 40,200 4,664 4,675 4,686 4.697 4,708 4,415 4,421 4,427 4.433 4,439 4,664 4,675 4,686 4.697 4,708 4,526 4,532 4,538 4,544 4,550 40,050 40,100 40,150 40.200 40,250 40,300 40,350 40,400 40,450 40,500 40,250 40,300 40,350 40,400 40,450 4,445 4,451 4,457 4,463 4,469 4,719 4,730 4,741 4,752 4,763 4,774 4,785 4,796 4,807 4.818 4,556 4,562 4,568 4,574 4,580 4,586 4,592 4,598 4,604 4.610 40,500 40,550 40,600 40,650 40,700 40,550 40,600 40,650 40,700 40.750 40,800 40,850 40,900 40,950 41,000 4,719 4,730 4,741 4,752 4,763 4,774 4,785 4,796 4,807 4.818 4,829 4,840 4,851 4,862 4,873 4,475 4,481 4,487 4,493 4,499 4,505 4,511 4,517 4,523 4,529 40,750 40,800 40,850 40,900 40,950 4,829 4,840 4,851 4,862 4,873 4,616 4,622 4,628 4,634 4,640 65,000 65,000 65,050 65,100 65,150 65,200 65,050 65,100 65,150 65,200 65,250 10,164 10,175 10,186 10,197 10,208 7,415 7,421 7.427 7,433 7,439 10,164 10,175 10,186 10,197 10,208 8.744 8,755 8,766 8,777 8,788 65,300 65,350 65,400 65,450 65,500 10.219 10,230 10,241 10,252 10.263 7,445 7,451 7,457 7,463 7,469 8,799 8,810 8,821 8,832 8,843 65,250 65,300 65,350 65,400 65,450 65,500 65,550 65,600 65,650 65,700 10,219 10,230 10,241 10,252 10,263 10,274 10,285 10,296 10,307 10,318 65,550 65,600 65,650 65,700 65,750 10,274 10.285 10,296 10,307 10,318 7,475 7,481 7,487 7,493 7,499 8,854 8,865 8,876 8,887 8,898 65,750 65,800 65,850 65,900 65,950 65,800 65,850 65,900 65,950 66,000 10,329 10,340 10,351 10,362 10,373 7,505 7.511 7,517 7,523 7,529 10.329 10,340 10,351 10,362 10,373 8,909 8,920 8,931 8,042 8,953 59,000 8,844 8,855 8,866 8,877 8,888 6,695 6,701 6,707 6,713 6,719 8.844 8,855 8,866 8,877 8.888 7,424 7,435 7.446 7,457 7,468 59,000 59,050 59,100 59,150 59,200 59,250 59,300 59,350 59,400 59,450 59,050 59,100 59,150 59,200 59,250 59,300 59,350 59,400 59,450 59,500 8.899 8,910 8,921 8,932 8,943 6,725 6,731 6.737 6.743 6,749 8,899 8,910 8,921 8,932 8.943 7,479 7,490 7,501 7,512 7,523 59,500 59,550 59,600 59,650 59,700 59,550 59,600 59,650 59,700 59,750 8.954 8,965 8,976 8,987 8,998 6,755 6,761 6,767 6,773 6,779 8,954 8,965 8,976 8,987 8,998 7,534 7,545 7,556 7,567 7,578 59,750 59,800 59,850 59,900 59,950 59,800 59,850 59,900 59,950 60,000 9,009 9,020 9,031 9,042 9,053 6,785 6,791 6,797 6,803 6,809 9.009 9,020 9,031 9,042 9,053 7.589 7,600 7,611 7,622 7,633 If line 11b (taxable income) is- And you are At least But less thar a Single Married Married Head of filing filing jointly sepa- house- rately hold Your tax is- 15,000 1,503 1,508 1,513 1,518 1,523 15,000 15,050 15,100 15,150 15,200 15,250 15,300 15,350 15,400 15,450 15,050 15.100 15,150 15,200 15,250 15,300 15,350 15,400 15.450 15,500 15,550 15,600 15,650 15,700 15.750 1,609 1,615 1,621 1,627 1,633 1,639 1,645 1,651 1,657 1,663 1.669 1,675 1,681 1,687 1,693 1,609 1,615 1,621 1,627 1,633 1,639 1.645 1,651 1,657 1,663 1,526 1,532 1,538 1,544 1,550 1,556 1,562 1.568 1,574 1,580 1,528 1,533 1,538 1,543 1,548 15,500 15,550 15,600 15,650 15,700 1,553 1,558 1,563 1,568 1,573 1,669 1,675 1,681 1,687 1.693 1,586 1,592 1,598 1,604 1.610 15.750 15,800 15,850 15,900 15,950 15,800 15,850 15.900 15.950 16.000 1.699 1,705 1,711 1,717 1,723 1.578 1,583 1.588 1,593 1,598 1.699 1.705 1,711 1.717 1.723 1.616 1,622 1,628 1.634 1,640 2019 Federal Income Tax Information 2019 Federal Tax Rate Schedules Schedule X-Single If taxable income is over: $0 $9,700 $39,475 $84,200 $160.725 $204,100 $510,300 But not over: The tax is: $9,700 10% of taxable income $39,475 $970.00 plus 12% of the excess over $9,700 $84,200 $4,543.00 plus 22% of the excess over $39,475 $160,725 $14,382.50 plus 24% of the excess over $84.200 $204,100 $32,748.50 plus 32% of the excess over $160,725 $510,300 $46,628.50 plus 35% of the excess over $204,100 $153,798.50 plus 37% of the excess over $510,300 Schedule Y-1- Married Filing Jointly or Qualifying Widow(er) If taxable income is over: $0 $19,400 $78,950 $ 168,400 $321,450 $408.200 $612,350 But not over: $19,400 $78,950 $168,400 $321,450 $408,200 $612,350 The tax is: 10% of taxable income $1.940.00 plus 12% of the excess over $19,400 $9,086.00 plus 22% of the excess over $78,950 $28,765.00 plus 24% of the excess over $168.400 $65,497.00 plus 32% of the excess over $321,450 $93,257.00 plus 35% of the excess over $408,200 $164,709.50 plus 37% of the excess over $612,350
