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This Table Shows the Total Tax Paid ($) on Annual Taxable Income. For This table shows the total tax paid ($) on annual taxable income. For example, a person with an annual taxable income of $60,000 will pay $4,990 plus 25% of ($60,000 - $36,250) Total Tax Paid ($) at the top of this taxable Annual Taxable Income Bracket ($) Tax Rate income bracket 0 - 8,950 10% 895 8,950 - 36,250 15% 4,990 36,250 - 87,850 25% 17,890 87,850 - 183,250 28% 44,602 183,250 - 400,000 33% 116,129 400,000 and over 39.6% Question 1 Bill has an annual taxable income of $28,950. The income tax, to the nearest $, he has to pay is: A. $2,895 B. $3,895 C. $4,342 D. $4,510 E. $5,237 Answer 1 It is very easy to get the wrong answer if the question is not read carefully and make the incorrect assumption of placing Bill's income into the $8,950-36,250 income bracket and taxing his entire salary at 15%. 0.15 x 28,950 = $4342.5 By reading the example they give in the question 'For example, a person with an annual taxable income of $60,000 will pay $4,990 plus 25% of ($60,000 - $36,250)' it is clear that each part of their salary is taxed at a separate rate. To get the correct answer we need to divide his total salary into the correct brackets and calculate the allocated tax for each part. His salary is $28,950 which means $8,950 is taxed in the first bracket (10% tax) and the remaining $20,000 is taxed in the second bracket (15% tax). Tax percentages need to be converted to decimals for calculations by dividing by 100. Eg. 15% is 15/100 = 0.15. The simple way to convert any percent less than 100 to decimals is to add '0.' in front of the percentage eg. 99% is 0.99. Knowing this trick will save huge amounts of time. Therefore, to get the correct answer one must simply do the following calculation: (0.1 x 8950) + [0.15 x (28,950-8950)] = $3,895 (B) This table shows the total tax paid ($) on annual taxable income. For example, a person with an annual taxable income of $60,000 will pay $4,990 plus 25% of ($60,000 - $36,250) Total Tax Paid ($) at the top of this Annual Taxable Income Bracket ($) Tax Rate taxable income bracket 0 - 8,950 10% 895 8,950 - 36,250 15% 4,990 36,250 - 87,850 25% 17,890 87,850 - 183,250 28% 44,602 183,250 - 400,000 33% 116,129 400,000 and over 39.6% Question 2 Hilary has an annual taxable income of $56,250. The income tax, to the nearest $, she has to pay is: A. $7,095 B. $9,095 C. $9,990 D. $10,437 E. $14,062 Answer 2 This question is similar to the first except we have to use 3 brackets of tax 10, 15 and 25%. To get the correct answer one must do the following calculation: (0.1 x 8950) + [0.15 x (36,250-8950)] + 0.25 (56,250 - 36,250) = $9,990 (C) However, this can be sped up as we know already the total tax paid at the top of the 2nd taxable income bracket is $4,990 (see right hand side of table). Therefore, we can come to the same answer by simply doing: 4,990 + [0.25 x (56,250 - 36,250)] = $9,990 (C) This table shows the total tax paid ($) on annual taxable income. For example, a person with an annual taxable income of $60,000 will pay $4,990 plus 25% of ($60,000 - $36,250) Total Tax Paid ($) at the top of this Annual Taxable Income Bracket ($) Tax Rate taxable income bracket 0 - 8,950 10% 895 8,950 - 36,250 15% 4,990 36,250 - 87,850 25% 17,890 87,850 - 183,250 28% 44,602 183,250 - 400,000 33% 116,129 400,000 and over 39.6% Question 3 Cory has an annual taxable income equivalent to $2,500 per month. She wants to save enough money each month to pay her tax for the year. The minimum amount, to the nearest $, that Cory has to save each month is: A. $250 B. $263 C. $338 D. $341 E. $375 Answer 3 This question is indirectly asking you to calculate the total tax she will pay every month. To solve this, we need to first calculate the amount of tax she will pay per year and then divide this by 12 to find out how much she will pay per month. Total taxable income is 2500 x 12 = $30,000 Total tax paid on $30,000 is (0.1 x 8,950) + [0.15 x (30,000-8950)] = $4052.5 To calculate the total tax paid monthly (which is also the amount she will have to save each month to pay next years tax) we simply divide by 12: 4052.5/12 = $337.7 (D) This table shows the total tax paid ($) on annual taxable income. For example, a person with an annual taxable income of $60,000 will pay $4,990 plus 25% of ($60,000 - $36,250) Total Tax Paid ($) at the top of this Annual Taxable Income Bracket ($) Tax Rate taxable income bracket 0 - 8,950 10% 895 8,950 - 36,250 15% 4,990 36,250 - 87,850 25% 17,890 87,850 - 183,250 28% 44,602 183,250 - 400,000 33% 116,129 400,000 and over 39.6% Question 4 Omar has a taxable income of $36,250 per year. What percentage, correct to 1 decimal place, of his income tax does Omar pay in tax? A. 11.3% B. 12.5% C. 13.8% D. 15.0% E. 16.0% Answer 4 To start with we need to calculate the tax Omar will pay. (0.1x 8950) + [0.15 x (36,250-8,950)] = $4,990 tax Or to save time we already know the total tax paid by simply looking at the table. Since $36,250 falls right at the top of the 2nd tax bracket the total tax is $4,990 as per the table in the question. No calculation is needed as the information is there in plain daylight. We now need to calculate the percentage of his total salary this is so we simply need to divide this by his total salary and multiply by 100 to get a percentage: (4990 / 36250) x 100 = 13.76% (C) This table shows the total tax paid ($) on annual taxable income. For example, a person with an annual taxable income of $60,000 will pay $4,990 plus 25% of ($60,000 - $36,250) Total Tax Paid ($) at the top of this Annual Taxable Income Bracket ($) Tax Rate taxable income bracket 0 - 8,950 10% 895 8,950 - 36,250 15% 4,990 36,250 - 87,850 25% 17,890 87,850 - 183,250 28% 44,602 183,250 - 400,000 33% 116,129 400,000 and over 39.6% Question 5 Will pays $4,000 tax per year. What is his taxable income, to the nearest $10, before tax is deducted? A. $20,700 B. $26,670 C. $29,650 D. $32,630 E. $40,000 Answer 5 This question asks us to do the reverse calculation from the previous asking us to now calculate the income from knowing his tax. We know in the first tax bracket (0-8,950) the tax is 10% or $895 Therefore, to calculate the tax he pays in the 2nd bracket we need to do: 4000-895 = $3105. So he is paying $3105 tax on all income above $8,950. Since the tax rate is 15% this must be 15% of the income above $8,950. To find the amount he makes we need to divide rather than multiply by 0.15 3105 / 0.15 = $20,700 Now we need to add this to the $8,950 from the first bracket to get his total income. 20,700 + 8950 = $29,650 (C) This table shows the total tax paid ($) on annual taxable income. For example, a person with an annual taxable income of $60,000 will pay $4,990 plus 25% of ($60,000 - $36,250) Total Tax Paid ($) at the top of this Annual Taxable Income Bracket ($) Tax Rate taxable income bracket 0 - 8,950 10% 895 8,950 - 36,250 15% 4,990 36,250 - 87,850 25% 17,890 87,850 - 183,250 28% 44,602 183,250 - 400,000 33% 116,129 400,000 and over 39.6% Question 6 The values at the bottom end points, and at the top end points of each income tax bracket are going to be increased by 10%. What will be the change in income, to the nearest $, after tax has been deducted, of a person with a taxable income of $36,250? A. $45 increase B. $351 increase C. $499 decrease D. $543 increase E. $544 decrease Answer 6 This question is a little more challenging as it requires us to change the range of the tax brackets. The key to get started is to understand to increase something by 10% we essentially require 110% of the current value which is which is 1.1 multiplied by the current value. 8950 x 1.1 = 9,845 and 36250 x 1.1 = 39,875 So new brackets are: 0 - 9,845 (10% tax) and 9,845 - 39,875 (15% tax) We then need to calculate the total tax as per the previous questions: 0.1 x 9,845 + [0.15 (36,250 - 9845)] = $4945.25 Previous tax = $4,990 (was calculated in question C) or is simply in the table as previously explained 4990 - 4945.25 = 44.75 less tax so $45 increase in income (A) .
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