instead of number of exemptions, indicate the number of dependants and whether each is a qualifying child or a qualifying relative in addition to determining the standard deduction

20. If another person cancels or pays your debts, but not as a loan or gift, have you constructively received this amount, and generally must you include it in your gross income for the year? 2020 Tax Rates and Amounts Tax Rate Schedules for 2020 Schedule X: Single Individuals Taxable income on Excess 10% 12 22 Over 30 3.875 10125 85 525 163300 207350 518,00 But Not Over 59.875 40125 85.525 163.300 207350 518 400 Pay 5000 98750 461750 14.605 SO 33.21750 4736750 156 235 of the amount over SO 9,875 40,125 85525 163,300 207350 518,400 32 35 37 Pay Over SCHEDULE Y-1: Married Filing Jointly and Surviving Spouses Taxable income But Not Over SO $19.750 $0.00 19.750 80.250 1.975 BO 250 171,050 9.235 171050 326,600 29,211 326,600 414700 66.543 414,700 622,050 94.735 622,050 16730750 % on Excess 10% 12 22 24 32 35 37 of the amount over SO 19.750 B0.250 171.050 326,600 414 700 622,050 SCHEDULE Y-2: Married Individuals Filing Separately Taxable income Over But Not Over Pay 50 59.875 $0.00 9,875 40,125 987.50 40,125 85.525 4,61750 85.525 163,300 14,605 50 163,300 207,350 33,271.50 207,350 311,025 47,36750 311,025 83,653.75 % on Excess 10% 12 22 24 32 35 37 of the amount over $0 9,875 40,125 85,525 163,300 207350 311,025 % on Excess 10% 12 SCHEDULE Z: Heads of Households Taxable income Over But Not Over SO $14,100 14,100 53,700 53700 85,500 85,500 163,300 163 300 207350 207,350 518,400 518,400 Pay $0.00 1410 6,162 13,158 31,830 45,926 154,793 50 24 of the amount over 50 14,100 53,700 85,500 163,300 207,350 518,400 35 37