Question

Calculate the total 2017 tax liability for a surviving spouse with one dependent child with a gross income of ​$45,860​, no salary reductions for​ employer-provided benefits, and no itemized deductions.

Assuming the single parent​ taxpayer's filing status is Married Filing Jointly or Surviving​ Spouse, the​ taxpayer's standard deduction for the 2017 tax year is ​$

Standard Deduction Amounts
	Filing Status			2017
	Single			​$6,350
	Married Filing Jointly or Surviving Spouse			​$12,700
	Head of Household			​$9,350
	Married Filing Separately			​$6,350
	Personal Exemptions in​ 2017: $4,050 Child Tax Credit in​ 2017: $1,000 per child

Answer 1

Tax year - 2017

Filing status - Surviving spouse

Number of personal exemptions = 2 [One for the surviving spouse and one for the dependent child]

Calculation of Tax due or Tax refund

		Amount
Total income (Gross Income)		$45,860
Less: Exclusions		Nil
Adjusted Gross Income		$45,860
Less: Standard deductions		$12,700
Less: Personal exemptions	$4,050 x 2	$8,100
Taxable income		$25,060
Gross IncomeTax due [Note 1]		$2,826.5
Less: Child Tax Credit		$1,000
Net Inome tax due		$1,826 5

Therefore,

The​ taxpayer's total income tax due for the 2017 tax year is ​$1,826.5

Note 1 - Calculation of Gross tax on taxable income of $25,060

Federal Income tax rate for the year 2017 (Filing status - Surviving Spouse):

	Tax rate
$0 - $18,650	10%
$18,651 – $75,900	15%
$75,901 – $153,100	25%
$153,101 – $233,350	28%
$233,351 – $416,700	33%
$416,701 – $470,700	35%
$470,701+	$39.6%

Calculation of Gross tax payable:

	Tax rate		Tax amount
$0 to $18,650 = $18,650	10%	$18,650 x 10%	$1,865
$18,651 to $25,060 = $6,410	15%	$6,410 x 15%	$9,61 5
Total Gross tax			$2,826.5