Which of the Following Situations Result in a Marriage Penalty

question 36

Multiple Choice

Which of the following situations result in a marriage penalty for federal income tax purposes?

• A) Mr. and Mrs. Gooding, who have filed a joint return for 11 years, divorce before the end of the tax year.
• B) Mr. Dylan, who is a head of household, marries Ms. Boyle, who has no taxable income, before the end of the tax year.
• C) Mr. and Mrs. Small, who have filed a joint return for 20 years, elect to file separate tax returns this year.
• D) Mr. Langley, a single taxpayer, marries Ms. Nuyen, also a single taxpayer. Both individuals earn a salary in excess of $350,000.

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Definitions:

Business Property Taxes

Taxes levied on the real estate and sometimes the personal property used in the operation of a business.

Progressive

Pertaining to progressive politics or movements that advocate for reforms and policies aimed at addressing social inequalities and promoting social justice.

Regressive

Pertaining to a tax system where the tax rate decreases as the taxable amount increases, placing a higher relative burden on lower-income individuals.

Proportional

Relating to or denoting a relationship where a change in one quantity results in a corresponding proportional change in another quantity.