Whitney received $75,000 of taxable income in 2022. All of the income was salary from...
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Accounting
Whitney received $75,000 of taxable income in 2022. All of the income was salary from her employer. What is her income tax liability in each of the following alternative situations? Use Tax Rate Schedule for reference.
Note: Do not round intermediate calculations.
Required:
She files under the single filing status.
She files a joint tax return with her spouse. Together their taxable income is $75,000.
She is married but files a separate tax return. Her taxable income is $75,000.
She files as a head of household.
2022 Tax Rate Schedules
Individuals
Schedule X-Single
If taxable income is over: | But not over: | The tax is: |
---|---|---|
$ 0 | $ 10,275 | 10% of taxable income |
$ 10,275 | $ 41,775 | $1,027.50 plus 12% of the excess over $10,275 |
$ 41,775 | $ 89,075 | $4,807.50 plus 22% of the excess over $41,775 |
$ 89,075 | $ 170,050 | $15,213.50 plus 24% of the excess over $89,075 |
$ 170,050 | $ 215,950 | $34,647.50 plus 32% of the excess over $170,050 |
$ 215,950 | $ 539,900 | $49,335.50 plus 35% of the excess over $215,950 |
$ 539,900 | $162,718 plus 37% of the excess over $539,900 |
Schedule Y-1-Married Filing Jointly or Qualifying Widow(er)
If taxable income is over: | But not over: | The tax is: |
---|---|---|
$ 0 | $ 20,550 | 10% of taxable income |
$ 20,550 | $ 83,550 | $2,055 plus 12% of the excess over $20,550 |
$ 83,550 | $ 178,150 | $9,615 plus 22% of the excess over $83,550 |
$ 178,150 | $ 340,100 | $30,427 plus 24% of the excess over $178,150 |
$ 340,100 | $ 431,900 | $69,295 plus 32% of the excess over $340,100 |
$ 431,900 | $ 647,850 | $98,671 plus 35% of the excess over $431,900 |
$ 647,850 | $174,253.50 plus 37% of the excess over $647,850 |
Schedule Z-Head of Household
If taxable income is over: | But not over: | The tax is: |
---|---|---|
$ 0 | $ 14,650 | 10% of taxable income |
$ 14,650 | $ 55,900 | $1,465 plus 12% of the excess over $14,650 |
$ 55,900 | $ 89,050 | $6,415 plus 22% of the excess over $55,900 |
$ 89,050 | $ 170,050 | $13,708 plus 24% of the excess over $89,050 |
$ 170,050 | $ 215,950 | $33,148 plus 32% of the excess over $170,050 |
$ 215,950 | $ 539,900 | $47,836 plus 35% of the excess over $215,950 |
$ 539,900 | $161,218.50 plus 37% of the excess over $539,900 |
Schedule Y-2-Married Filing Separately
If taxable income is over: | But not over: | The tax is: |
---|---|---|
$ 0 | $ 10,275 | 10% of taxable income |
$ 10,275 | $ 41,775 | $1,027.50 plus 12% of the excess over $10,275 |
$ 41,775 | $ 89,075 | $4,807.50 plus 22% of the excess over $41,775 |
$ 89,075 | $ 170,050 | $15,213.50 plus 24% of the excess over $89,075 |
$ 170,050 | $ 215,950 | $34,647.50 plus 32% of the excess over $170,050 |
$ 215,950 | $ 323,925 | $49,335.50 plus 35% of the excess over $215,950 |
$ 323,925 | $87,126.75 plus 37% of the excess over $323,925 |
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