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Question

× > -::-MindTap . Cengage Lear × ? Secure https:// g cengage com /static/ b uindex.html?nbid-832861&nbN; deld. 320 47471&deploym; MINDTAP Assessment activity: Chapter 03 - Prepraring Your Taxes Back to Assignment Keep the Highest: /5 Attempts 5. Steps to taxable income and tax iability owed What steps should you take when completing a tax return? When preparing a tax retun, it is important to complete each step in the order prescribed. Cick in each entry field then type the prescribed step. Step A: Determine Adjusted Gross Income Step B: Calculate Taxable Income Larger of itemized deductions or standard deduction Step C: Calculate Tax Liability Cakculate tax using tax tables or tax rate schedules Cootinne without saving

Explanation / Answer

Steps for determining tax liability:

Step A: Determine adjusted gross income

Gross income

Less:

Adjustments (also called above-the-line deductions)

Equals:

Adjusted Gross income

Less:

Step B: Calculate taxable income

Larger of Itemized deductions or standard deduction

Less:

Exemptions

Equals:

Taxable income

Step C: Calculate tax liability

Calculate tax using tax table or tax rate schedule

Less:

Credits

Plus:

Other taxes

Equals:

Total tax


Other taxes includes self employment tax, unreported social security and Medicare tax, Additional tax on IRS, Household employment tax, etc.

Step A: Determine adjusted gross income

Gross income

Less:

Adjustments (also called above-the-line deductions)

Equals:

Adjusted Gross income

Less:

Step B: Calculate taxable income

Larger of Itemized deductions or standard deduction

Less:

Exemptions

Equals:

Taxable income

Step C: Calculate tax liability

Calculate tax using tax table or tax rate schedule

Less:

Credits

Plus:

Other taxes

Equals:

Total tax