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Federal Tax 1 In Class Homework Problems Chapter 4 USE 2017 rules. We will discu

ID: 2610930 • Letter: F

Question

Federal Tax 1 In Class Homework Problems Chapter 4 USE 2017 rules. We will discuss in class the impact if this was if this was 2018 1. John and Mary Smith are mamed and file a joint federal ta 17 & 18. John and Mary have the following information for 2017 retum. They have 2 dependent children ages Income John's Salary Mary's Salary Interest Income from taxable bonds Proceeds from a life insurance policy $ 120,000 $ 80,000 8,000 S 50,000 (John's aunt passed away) Deductions: Alimony paid to Mary's ex spouse ltemized deductions: $ 25,000 Charitable donations NJ State Income Tax Real Estate Taxes Home mortgage interest $ 5,000 $ 11,000 $ 9,000 6,000 John had $ 19,500 in federal withholding tax withheld from his pay, while Mary had 12,000 withheld A- Calculate the Smith's 2017 Gross Income. B-Calculate the Smith's 2017 AGI C- Calculate the Smith's 2017 Taxable Income D - Calculate the Smith's refund or balance due

Explanation / Answer

John & Mary Smith's Income Statement is as below :-

As per above Income Statement

A

GROSS INCOME = $208,000

B

AGI = Gross Income - Total Deduction

= $208,000 - $36,000

AGI = $ 172,000

C

TAXABLE INCOME = AGI - Taxes

= $172,000 - ($19,500 + $12,000 + $11,000 + $9,000) = $172,000 - $51,500

TAXABLE INCOME = $120,500

D

REFUND / BALANCE DUE

A Refund proceeded from a life insurance policy of John Aunt after her death for $50,000

Hence,

REFUND = $50,000

Hence,

Net Income = Taxable Income + Extra Income (Refund)

= $120,500 + $50,000

NET INCOME = $170,500

John & Mary Smith's Income Statement 2017 Particulars Amount INCOME John's Salary $120,000 Mary's Salary $80,000 Interest Income from Taxable Bonds $8,000 GROSS INCOME :- $208,000 DEDUCTIONS Alimony paid to Mary's Ex Spouse $25,000 Itemized dedctions :-                    Charitable donations $5,000                    Home Mortgage Interest $6,000 TOTAL DEDUCTIONS :- $36,000 AGI (Adjusted Gross Income / Income Before Taxes) :- $172,000 Tax Withheld - John $19,500 Tax Withheld - Mary $12,000 NJ State Income Tax $11,000 Real Estate Taxes $9,000 TAXABLE INCOME (Income After Taxes) :- $120,500 Proceeds from a life insurance policy (REFUND) $50,000                 (John's aunt passed away) NET INCOME :- $170,500