Linda is a qualifying widow in 2018.In 2018,she reports $80,000 of taxable income (all ordinary).What is her gross tax liability using the tax rate schedules? (Tax rate schedule)

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Linda's taxable income is $80,000. The tax rate schedule for 2018 shows that the tax rate for taxable income between $77,401 and $165,550 is 24%. Therefore, Linda's gross tax liability is $80,000 x 0.24 = $19,200. However, Linda is a qualifying widow, which means she is entitled to a deduction of $24,400. Therefore, her taxable income is reduced to $55,600. The tax rate for taxable income between $39,476 and $84,200 is 15%. Therefore, Linda's gross tax liability is $55,600 x 0.15 = $8,340.

Linda Is a Qualifying Widow in 2018