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1. Calculate your total tax liability under the 2013 federal income tax structur

ID: 1181140 • Letter: 1

Question

1.       Calculate your total tax liability under the 2013 federal income tax structure, assuming your income is $75,000.  Assume you are single and using the personal exemption of $3,900 and the standard deduction of $6,100.   Show your work.

2013 Tax Schedule

Taxable Income

Rate

$0-$8925

10%

$8950-$36250

15%

$36250-$87,850

25%

$87,850-$183,250

28%

$183,250-$398,350

33%

$398,250-$400,000

35%

$400,000 and up

39.60%

2.       Calculate your effective tax rate.  Show your work.

3.       You have an opportunity to do some extra work that will pay you $5,000.  Determine your marginal tax rate for the extra compensation.

  

2013 Tax Schedule

  
  

Taxable Income

     

Rate

     

$0-$8925

     

10%

     

$8950-$36250

     

15%

     

$36250-$87,850

     

25%

     

$87,850-$183,250

     

28%

     

$183,250-$398,350

     

33%

     

$398,250-$400,000

     

35%

     

$400,000 and up

     

39.60%

   Calculate your total tax liability under the 2013 federal income tax structure, assuming your income is $75,000. Assume you are single and using the personal exemption of $3,900 and the standard deduction of $6,100. Show your work. Calculate your effective tax rate. Show your work. You have an opportunity to do some extra work that will pay you $5,000. Determine your marginal tax rate for the extra compensation.

Explanation / Answer

Answer edited


Income = $75,000

Taxable income = Income - Personal exemption - Standard deduction

= $75,000 - $3,900 - $6,100

= $65,000


This falls in the category $36,250 - $87,850 with a rate of 25% on taxable income.

=> Tax liability = Summation(Tax rate * Taxable income) across the taxable income brackets.

= 10%*8,925 + 15% * (36,250 - 8,925) + 25%*(60,000- 36,250)

= $10,928.75


2) Effective tax rate = Tax liability/Income

= 10,928.75/75,000

= 14.57%


3) New taxable income = $65,000 + $5,000 = $70,000 - still in the same tax bracket.

So, applicable tax rate = 25% for this additional income