Rates for a Married Taxpayer Filing Separately Are 10% of Taxable

question 16

Short Answer

Rates for a married taxpayer filing separately are 10% of taxable income up to $8,375and 15% thereafter up to $34,000. Murry and Ann Phillips are filing separate returns. Murry earned $34,000 this year. He took the standard deduction of $5,700 and exemptions of $3,650 each for himself and the three children. Ann earned $20,000 this year. She took the standard deduction of $5,700 and an exemption of $3,650 for herself. Compute the amount of tax that the Phillips family owed this year before credits.

---

Definitions:

Elaborative

Pertaining to a method or process that involves adding details or expanding on information to facilitate understanding or memory.

Maintenance

The process of preserving a condition or situation or the action of keeping something in a state of repair or efficiency.

Elaborative Rehearsal

A memory technique that involves thinking about the meaning of the term to be remembered, as opposed to simply repeating the word to oneself.

Maintenance Rehearsal

A cognitive process involving the repetitive review of information to keep it in short-term memory longer.