The Tax Formula for Individuals, Filing Status and Tax Computation, The Standard Deduction:
Marco and Tatiana are married and file separate returns for 2020. Tatiana itemizes her deductions on her return. Marco's adjusted gross income was $18,000, his itemized deductions were $2,400. Neither have any dependents.
Table for the standard deduction
Filing Status Standard Deduction
Single $12,400
Married, filing jointly $24,800
Married, filing separately $12,400
Head of household $18,650
Qualifying widow(er) $24,800
2020 Tax Table attached.
Calculate Marco's income tax liability assuming the couple does not live in a community property state
