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Marvin, age 67, and Joanne age 66 are married. They have one dependent grandchil

ID: 2513319 • Letter: M

Question

Marvin, age 67, and Joanne age 66 are married. They have one dependent grandchild, Jimmy, age 10, who lived with them all year. Their itemized deductions total $13,400. They incurred a capital loss of $6,500 from the sale of 1BM Co. stock. They want to file a joint 2017 Federal Income Tax return Their income is as follows Marvin - 1) 2) $11,500 in pension income with $3,000 income tax withholdings $14,000 in social security benefits Joanne- 1) 2) 3) Wages from employment $20,000 with $1,500 income tax withholdings Gambling winnings $3,000 Interest from Regions Bank $85 Compute, in detail, a) the adjusted gross income, b) the taxable income and c) the 2017 income tax and d) indicate the amount, if any, of refund or taxes due

Explanation / Answer

Particulars

Amount ($)

Pension income of Marvin

11500

Social security benefits

14000

Wages of Joanne from employment

20000

Gambling winnings

3000

Interests from banks

85

Adjusted gross income (AGI)

48585

Particulars

Amount ($)

Pension income of Marvin

11500

Social security benefits

14000

Wages of Joanne from employment

20000

Gambling winnings

3000

Interests from banks

85

Adjusted gross income (AGI)

48585

Less: Itemized deductions

13400

Taxable income

35185

For joint income tax returns tax rates are as following

Up-to $18650 @10%

1865

From $18651 to $35185 @15%

2480.1

Income tax liability

4345.1

Income tax withheld

From:

Marvin

3000

Joanne

1500

Income tax withheld in total

4500

Less: Income tax liability

4345.1

Income tax to be refunded to Marvin and Joanne

154.9

Particulars

Amount ($)

Pension income of Marvin

11500

Social security benefits

14000

Wages of Joanne from employment

20000

Gambling winnings

3000

Interests from banks

85

Adjusted gross income (AGI)

48585

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