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ACC 423 Individual Income Tax NAME Exit Drill Marvin, age 67, and Joanne age 66

ID: 2520508 • Letter: A

Question

ACC 423 Individual Income Tax NAME Exit Drill Marvin, age 67, and Joanne age 66 are married. They have one dependent grandchild, Jimmy, age 10, who lived with them all year. Their itemized deductions total $13,400. They incurred a capital loss of $6,500 from the sale of IBM Co. stock. They want to file a joint 2017 Federal Income Tax return. Their income is as follows: Marvin - 1) 2) $11,500 in pension income with $3,000 income tax withholdings $14,000 in social security benefits Joanne- 1) 2) 3) Wages from employment $20,000 with $1,500 income tax withholdings Gambling winnings $3,000 Interest from Regions Bank $85 Compute, in detail, a) the adjusted gross income, b) the taxable income d) indicate the amount, if any, of refund or taxes due and c) the 2017 income tax and

Explanation / Answer

Particular

Amounts ($)

Pension income of Marvin

11500

Social security benefits

14000

Wages of Joanne from employment

20000

Gambling winnings

3000

Interests from bank

85

Adjusted gross income (AGI)

48585

Particular

Amounts ($)

Pension income of Marvin

11500

Social security benefits

14000

Wages of Joanne from employment

20000

Gambling winnings

3000

Interests from bank

85

Adjusted gross income (AGI)

48585

Less: Itemized deductions

13400

Taxable income

35185

For joint income tax returns tax rates are as following

Up-to $18650 @10%

1865

From $18651 to $35185 @15%

2480.1

Income tax liability

4345.1

Income tax withheld

From:

Marvin

3000

Joanne

1500

Income tax withheld in total

4500

Less: Income tax liability

4345.1

Income tax to be refunded to Marvin and Joanne

154.9

Particular

Amounts ($)

Pension income of Marvin

11500

Social security benefits

14000

Wages of Joanne from employment

20000

Gambling winnings

3000

Interests from bank

85

Adjusted gross income (AGI)

48585

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