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1. [5] A company, operating in the U.S., has the revenues and expenses shown in

ID: 2541657 • Letter: 1

Question

1. [5] A company, operating in the U.S., has the revenues and expenses shown in the table. Revenues 220,000 Expenses - Labor - Materials 50,000 10,000 Depreciation6,000 2,000 1,000 -Rent - Insurance a. Compute income tax as a result of this operation if the company is part ofa large, highly profitable b. Compute income tax as a result of this operation of this operation if the company is an independent c. Give THREE types of taxes that are NOT based on "taxable income." company, such as Walmart (one of the most profitable ones in the U.s.) corporation and not owned by any other company.

Explanation / Answer

Net Profits = Revenues - Expenses = 2,20,000 - 69,000 = 151000

Assuming that all expenses are tax deductible, Taxable Income = $151,000

a. If the company is a part of a large corporation such as Walmart, the tax rate shall be = 21% of taxable income effective from 2018 and onwards. Income Tax = $ 31,710

b. If it is not owned by a corporation, it may qualify as an S corporation. In which case, the income shall be taxed in the hands of the shareholders as if it were income from a partnership firm.

c. Examples of taxes not based on income are social security and Medicare tax, unemployment tax, property tax and estate and gift tax.