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Julio and Martina are engaged and are planning to travel to Las Vegas during the

ID: 2371432 • Letter: J

Question

Julio and Martina are engaged and are planning to travel to Las Vegas during the 2012 Christmas season and get married around the end of the year. In 2012 Julio expects to earn $45,000 and Martina expects to earn $15,000. Their employers have deducted the appropriate amount of withholding from their paychecks throughout the year. Neither Julio nor Martina has itemized deductions. They are trying to decide whether they should get married on December 31, 2012, or on January 1, 2013. What do you recommend? Explain your answer

Explanation / Answer

From a tax perspective, it would be more advantageous for Julio and Martina to marry in 2012.

The tax liability of Julio and Martina under each scenario would approximate the following:

---- Single Returns ----

Martina Julio Joint Return

Adjusted Gross Income….. $ 15,000 $ 45,000 $ 60,000

Standard deduction ……… 5,350 5,350 10,700

Personal exemptions……... 3,400 3,400 6,800

---------- ---------- -----------

Taxable Income………….. $ 6,250 $ 36,250 $ 42,500

Tax liability ……………… $ 628 $ 5,493 $ 5,596

If Julio and Martina get married in 2012 and file a joint return, they will pay $5,596 in federal income tax. If they wait until January 1, 2013, their collective tax liability in 2012 would be $6,121. Thus, for tax purposes, it makes more sense for Julio and Martina to get married in 2012.