Using your text, complete the following. In these problems, apply your knowledge of the proper tax filing status, use of the tax rate tables and tax formula, and determination of IRS tax penalties.
● Problem 33, on page 2-32.
● Problem 35, on page 2-32.
● Problem 39, on page 2-33.
● Problem 40, on page 2-34.
● Problem 45, on page 2-35.
In which of the following cases may the taxpayer claim head of household filing status?
a. The taxpayer is single and maintains a household that is the principal place of abode of her infant son.
b. The taxpayer is single, maintains a household for herself, and maintains a separate household that is the principal place of abode of her dependent widowed mother.
c. The taxpayer was married from January to October and lived with his spouse from January to May. From June 1 to December 31, the taxpayer maintained a household that was the principal place of abode of his married son and daughter-in-law, whom the taxpayer can claim as dependents.
d. Same as (c) except the taxpayer lived with his ex-spouse until August and maintained the household from September 1 to the end of the year.
35. Roberta is widowed and lives in an apartment complex. She receives $8,000 of social security income that she uses to pay for rent and other household expenses. The remainder of her living expenses is paid by relatives and neighbors. The total amount of support paid by Roberta and the others totals $22,000. Amounts paid for support during the year are as follows:
Ed (neighbor) 4,000
Bill (son) 5,000
Jose (neighbor) 2,000
Alicia (niece) 3,000
Which of these persons is entitled to claim Roberta as a dependent absent a multiple support agreement?
39. Determine the amount of the standard deduction for each of the following taxpayers for tax year 2019:
Christina, who is single.
Adrian and Carol, who are filing a joint return. Their son is blind.
Peter and Elizabeth, who are married and file separate tax returns. Elizabeth will itemize her deductions.
Karen, who earned $1,100 working a part-time job. She can be claimed as a dependent by her parents.
Rodolfo, who is over 65 and is single.
Bernard, who is a nonresident alien with U.S. income.
Manuel, who is 70, and Esther, who is 63 and blind, will file a joint return.
Herman, who is 75 and a qualifying widower with a dependent child.
40. Using the appropriate tax tables or tax rate schedules, determine the amount of tax liability in each of the following instances:
A married couple filing jointly with taxable income of $32,991.
A married couple filing jointly with taxable income of $192,257.
A married couple filing separately, one spouse with taxable income of $43,885 and the other with $56,218.
A single person with taxable income of $79,436.
A single person with taxable income of $297,784.
A head of household with taxable income of $96,592.
A qualifying widow with taxable income of $14,019.
A married couple filing jointly with taxable income of $11,216.
45. Charles and Joan Thompson file a joint return. In 2018 they had taxable income of $92,370 and paid tax of $12,202. Charles is an advertising executive, and Joan is a college professor. During the fall 2019 semester, Joan is planning to take a leave of absence without pay. The Thompsons expect their taxable income to drop to $70,000 in 2019. They expect their 2019 tax liability will be $8,015, which will be the approximate amount of their withholding. Joan anticipates that she will work on academic research during the fall semester.