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1) Caroline and Clint are married, have no dependents, and file a joint return i

ID: 2382255 • Letter: 1

Question

1) Caroline and Clint are married, have no dependents, and file a joint return in 2013. Use the following selected data to calculate their federal income tax liability.

AMTI                                             $325,000
Regular income tax liability           $61,001
AMT tax preferences                     $107,000

2) Explain the ethical implications where a tax preparer knowingly prepares a return with false information.

3) Joe is 50 years old, unmarried without children, and has earnings during 2012 of $8,000. He is not claimed as a dependent on another taxpayer's return. Does he qualify for the earned income credit? If so, calculate the amount of credit that is available to him.

Explanation / Answer

AMIT

305 000

Amt exemption 62550-25%(350000-150 000)

23800

amtbase

281200

175000x26%

45 500

106200x28%

29736

Tentative amit

75236

Regular income

610011

AMIT

14235

Amt performance of 980000 are already included in AMTI . the federal income tax liability is the summation of the regular income tax liability and the amt (61001+14235=75236)

AMIT

305 000

Amt exemption 62550-25%(350000-150 000)

23800

amtbase

281200

175000x26%

45 500

106200x28%

29736

Tentative amit

75236

Regular income

610011

AMIT

14235

Amt performance of 980000 are already included in AMTI . the federal income tax liability is the summation of the regular income tax liability and the amt (61001+14235=75236)