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The Au Natural Clothing Corporation has changed its year-end from a calendar yea

ID: 342329 • Letter: T

Question

The Au Natural Clothing Corporation has changed its year-end from a calendar year-end to March 31, with permission from the IRS. The income for its short period from January 1 to March 31 is $24,000.

Tax Rate Schedule for Corporations

Calculate the tax for this short period. Assume that this is not the first or last year of operations. Use months, not days, in your computation.

Round your final answer to the nearest dollar.

Taxable Income Over But Not Over The Tax Is Of the Amount Over $              0 $      50,000 15% $              0 50,000 75,000 $      7,500 + 25% 50,000 75,000 100,000 13,750 + 34% 75,000 100,000 335,000 22,250 + 39% 100,000 335,000 10,000,000 113,900 + 34% 335,000 10,000,000 15,000,000 3,400,000 + 35% 10,000,000 15,000,000 18,333,333 5,150,000 + 38% 15,000,000 18,333,333 — 6,416,667 + 35% 18,333,333

Explanation / Answer

Total income = 24000/3*12=$96000 Tax on $96000=13750+(96000-75000)*34%= $20890 Tax for this short period = 20890/12*3= $5223