Sample IRS Tax Schedule, 20xx

2 GROSS TAXABLE EARNINGS, E TAXES DUE
3 Single
4 0 to 6,999.99 0.1E
5 7,000 to 28,399.99 0.15E − 350
6 28,400 to 68,799.99 0.25E − 3,190
7 68,800 to 143,499.99 0.28E − 5,254
8 143,500 to 311,949.99 0.33E − 12,429
9 311,950 and over 0.35E − 18,668
10 Head of Household
11 0 to 9,999.99 0.10E
12 10,000 to 38,049.99 0.15E − 500
13 38,050 to 98,249.99 0.25E − 4,305
14 98,250 to 159,099.99 0.28E − 7,252.50
15 159,100 to 311,949.99 0.33E − 15,207.50
16 311,950 and over 0.35E − 21,346.50
17 Married Filing Jointly
18 0 to 13,999.99 0.10E
19 14,000 to 56,799.99 0.15E − 700
20 56,800 to 114,649.99 0.25E − 6,380
21 114,650 to 174,699.99 0.28E − 9,819.50
22 174,700 to 311,949.99 0.33E − 18,554.50
23 311,950 and over 0.35E − 24,793.50
24 Married Filing Separately
25 0 to 6,999.99 0.10E
26 7,000 to 28,399.99 0.15E − 350
27 28,400 to 57,324.99 0.25E − 3,190
28 57,325 to 87,349.99 0.28E − 4,909.75
29 87,350 to 155,974.99 0.33E − 9,277.25
30 155,975 and over 0.35E − 12,396.75
Joshua Smith's income was $56,500. Compare his taxes due if he files as single to the amount due if he files as head of household. Show your work or explain how you got your answer.

1 answer

To determine Joshua Smith's taxes due based on his reported income of $56,500, we have to consult the tax brackets for both "Single" and "Head of Household" filing statuses. We'll calculate the taxes owed for both categories.

Filing as Single

According to the tax schedule:

  • For income from $28,400.00 to $68,799.99, the formula is:
    \[ \text{Taxes Due} = 0.25E - 3,190 \]

Where \( E \) is Joshua's taxable earnings. Since his income falls into this bracket:

  1. Identify the income \( E \):

    • \( E = 56,500 \)
  2. Calculate the taxes due:

    • Using the formula: \[ \text{Taxes Due} = 0.25(56,500) - 3,190 \]
    • Calculate \( 0.25 \times 56,500 = 14,125 \)
    • Now, subtract \( 3,190 \): \[ 14,125 - 3,190 = 10,935 \]

So, when filing as Single, Joshua's taxes due are $10,935.00.

Filing as Head of Household

Next, we'll analyze his income under the "Head of Household" bracket:

According to the tax schedule:

  • For income from $38,050.00 to $98,249.99, the formula is:
    \[ \text{Taxes Due} = 0.25E - 4,305 \]

Since Joshua's income is in this category:

  1. Again, identify the income \( E \):

    • \( E = 56,500 \)
  2. Calculate the taxes due:

    • Using the formula: \[ \text{Taxes Due} = 0.25(56,500) - 4,305 \]
    • Again, we know \( 0.25 \times 56,500 = 14,125 \)
    • Now, subtract \( 4,305 \): \[ 14,125 - 4,305 = 9,820 \]

So, when filing as Head of Household, Joshua's taxes due are $9,820.00.

Summary

  • Taxes due if filing as Single: $10,935.00
  • Taxes due if filing as Head of Household: $9,820.00

Conclusion

Joshua would save money and owe less in taxes by filing as Head of Household, with a tax liability of $9,820, compared to $10,935 if he filed as Single. Therefore, Joshua Smith should consider filing as Head of Household for a lower tax obligation.