The Tax Formula for Individuals, Filing Status and Tax Computation (LO 1.3, 1.5, 1.7)

Ulysses and Penelope are married and file separate returns for 2019. Penelope itemizes her deductions on her return. Ulysses' adjusted gross income was $17,400, his itemized deductions were $2,250 and he is entitled to one exemption. Neither have any dependents.

Table for the standard deduction

Filing StatusStandard Deduction

Single $ 12,200

Married, filing jointly 24,400

Married, filing separately 12,200

Head of household 18,350

Qualifying widow(er) 24,400

Calculate Ulysses' income tax liability assuming the couple does not live in a community property state.

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