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Federal tax using 2018 tax rate schedules Thanks Chuck, a single taxpayer, earns

ID: 2329738 • Letter: F

Question

Federal tax using 2018 tax rate schedules
Thanks Chuck, a single taxpayer, earns $84,500 in taxable income and $23,000 in interest from an investment in City of Heflin bonds. (Use the U.S. tax rate schedule) Required: a. If Chuck earns an additional $56,000 of taxable income, what is his marginal tax rate on this income? b. What is his marginal rate if, instead, he had $56,000 of additional deductions? (For all requirements, do not round intermediate calculations. Round your answers to 2 decimal places.) a. Marginal tax rate b Marginal tax rate

Explanation / Answer

(a) If Chuck earns additional $56000 taxable Income:-

Marginal Tax Rate = Change in Tax / Change in Taxable Income

Tax Before additional Income :-

14089.50 + 24%(84500 – 82500)

= $14569.50

Tax after additional Income :-

Total Income = 84500 + 56000 = $140500

Tax = 14089.50 + 24%(140500 – 82500)

= $28009.50

Marginal Tax Rate = (28009.5 – 14569.50) / (140500 – 84500)

= 24%

(b) If additional deduction is $56000 instead of additional income:-

Marginal Tax Rate = Change in Tax / Change in Taxable Income

Tax Before additional deduction :-

14089.50 + 24%(84500 – 82500)

= $14569.50

Tax after additional deduction :-

Income after deduction = 84500 – 56000 = $28500

Tax = 952.5 + 12%(28500 – 9525)

= 3229.50

Marginal Tax Rate = (3229.5 – 14569.50) / (28500 – 84500)

= 20.25%