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Summary Test Bank For South-Western Federal Taxation Individual Income

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pART 1 The World of Taxation 1-1 TAXES IN OuR LIVES “Taxes are what we pay for civilized society.” This is a famous quote from U.S. Supreme Court Justice Oliver Wendell Holmes, Jr. It is engraved on the government building at 1111 Constitution Avenue in Washington, D.C.—headquarters of the Internal Revenue Service (IRS). This quote eloquently sums up the primary purpose of taxation—to raise revenue for government operations. Governments at all levels—national, state, and local—require funds for defense, protection (police and fire), education, transportation, the court system, social services, and more. Various types of taxes provide the resources to pay for government services. In addition, taxation often is used as a tool to influence the behavior of individuals and businesses. For example, an income tax credit (which reduces a taxpayer’s tax bill) may be designed to encourage people to purchase a fuel-efficient car. A tobacco excise tax may discourage individuals from smoking by increasing the cost of tobacco products. Taxes permeate our society. Various types of taxes, such as income, sales, property, and excise taxes, come into play in many of the activities of individuals, businesses, nonprofit entities (like charities), and governments themselves. Most directly, individuals are affected by taxes by paying them. Taxes may be paid directly or indirectly. A direct tax is paid to the government by the person who owes the tax. Examples include the personal income tax, which is paid by filing a personal income tax return (Form 1040 at the federal level), and property taxes on one’s home (paid to the local government). Individuals also pay many taxes indirectly. For example, when you buy gasoline for your car, the price you pay likely includes some of the income taxes and the gasoline excise taxes owed by the oil company. And a renter indirectly pays property taxes assessed on the landlord (who will consider that cost when determining how much rent to charge). Ultimately, all taxes are paid by individuals. The corporate income tax, for example, is paid directly by the corporation, but it really is paid indirectly by individuals in their capacity as customers, investors (owners), or employees; the taxes are passed along to individuals through higher prices for products and services, lower dividends, and/ or lower wages. Taxes also affect the lives of individuals via the ballot box. Federal, state, and local elections often include initiatives that deal with taxation, such as whether Federal income taxes should be raised (or lowered), whether a new tax should be imposed on soda, or whether the sales tax rate should be increased. Candidates running for office often have ideas on tax changes they would like to make if they are elected. 1-1a The Relevance of Taxation to Accounting and Finance Professionals The Federal corporate income tax rate is 21 percent. State income taxes constitute, on average, an additional 5 percent. So a large corporation may devote about 25 percent of its net income to pay income taxes. In addition, businesses are subject to employment taxes, property taxes, sales taxes, and various excise taxes. Corporations with interna- tional operations are subject to taxation in other countries. Small businesses also pay a variety of taxes that affect profits and cash flows. Given its significance, taxation is a crucial topic for accounting and finance profes- sionals. They must understand the various types of business taxes to assist effectively with: • Compliance: Ensure that the business files all tax returns and makes all tax pay- ments on time. Mistakes and missed due dates will lead to penalties and interest expense. LO.1 Explain the importance of taxes, how to study taxes, and how tax and finance professionals work with taxes. Copyright 2022 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.Copyright 2022 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN CHAPTER 1 Introduction to Taxation1-3 • Planning: Help a business to apply favorable tax rules, like deferring income and obtaining tax credits, to minimize tax liability (and maximize owner wealth). The time value of money concept also is important here, as is coordinating tax plan- ning with other business goals to maximize earnings per share. • Financial reporting: Financial statements include a variety of tax information, including income tax expense on the income statement and deferred tax assets and liabilities on the balance sheet. Footnotes to the financial statements report various tax details, including the company’s effective tax rate. Computation and proper reporting of this information requires knowledge of both tax and the financial reporting rules [including the Financial Accounting Standards Board’s Accounting Standards Codification (ASC) 740, Income Taxes]. • Controversy: Assist when the taxpayer interacts with a tax agency (like the IRS). The IRS and state and local tax agencies regularly audit tax returns to verify that taxes were properly computed and paid. • Cash management: Taxes must be paid on time to avoid penalties and interest. Income taxes must be estimated and paid quarterly and reconciled on the annual return. Other taxes may be due weekly, monthly, quarterly, or semiannually. Busi- nesses must be sure they have the funds ready when the taxes are due and have procedures to track due dates. • Data analysis: With a majority, if not all, of a company’s records maintained in digital form, there are opportunities to use this information to enhance profits, better understand the customer base, and improve and understand the informa- tion from a tax perspective. Tax practitioners often need skills in data analysis and visualization to identify samples for both internal and external audits, find ways to identify the products and services subject to sales tax in different states, and extract tax data to help inform other business functions, such as where to locate a new sales office. The IRS and state tax agencies also use data analysis to help identify potential audit issues. The level and depth of tax knowledge needed for any accounting or tax professional depends on his or her specific job. The vice president of tax for a company clearly needs thorough knowledge in all areas of taxation; the same is true of a partner in a CPA firm. In contrast, the corporate treasurer likely focuses more on cash management, working closely with the company’s tax advisers, so needs only a basic understanding of taxes. It is essential to maintain a balanced perspective when working with tax systems. A corporation that is deciding where to locate a new factory does not automatically select the city or state that offers the most generous tax benefits. Nor does the person who is retiring to a warmer climate pick Belize over Arizona because Belize has no income tax while Arizona does. Tax considerations should not control decisions, but they are one of many factors to be considered. 1-1b How to Study Taxation The goal of studying taxation is to be able to recognize issues (or transactions) that have tax implications and to try to understand the justification for the related tax rules. You may have heard that tax is a difficult subject because of the many rules, excep- tions, and definitions. You even may have heard that taxation is boring. Taxation is a challenging topic, but it is certainly not boring. Taxation is an important and exciting topic due to constant changes made by the three branches of our Federal government (as well as by state and local jurisdictions), the significance of taxes to the bottom line of a company and an individual’s finances, and the effects of taxes on our economy and society. Copyright 2022 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.Copyright 2022 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 1-4pART 1 The World of Taxation Tax professionals tend to find enjoyment in their chosen field due to the intellectual challenge of dealing with tax rules for compliance and planning purposes, the oppor- tunity to interact with colleagues or clients to help them understand the effects brought about by taxes, and the knowledge that their work affects the financial well-being of individuals and businesses. For tax professionals, the study of taxation is an ongoing and intriguing process. When Congress changes the tax law, tax professionals must review the new rules to understand how they affect clients or their employer. In addition, decisions rendered by the courts in tax disputes and guidance issued by the Treasury Department and Internal Revenue Service must be understood to ensure correct compliance with the law and to identify updated tax planning ideas. In studying taxation, one should focus on understanding the rules and the why(s) behind them rather than memorizing the many isolated or disconnected rules and terms. The rules become more meaningful by thinking about why the rule exists for the particular type of tax. For example, why do Federal income tax rules allow for a child care credit? Why is tax depreciation different from that used for financial reporting? Aiming for understanding, rather than memorization, will make your journey into the world of taxation interesting and meaningful, and it will prepare you well for dealing with taxation in your accounting or finance career. 1-1c Individuals and Taxes The following diagram illustrates the many ways individuals interact with taxes. For example, as shown in the outer circle, individuals pay taxes and file tax returns (tax compliance). They also engage in tax planning as part of their desire to maximize the present value of after-tax wealth. If their tax return is audited or they do not pay their taxes, taxpayers will deal with the IRS or a state/local tax agency (tax controversy). Individuals deal with tax rules and planning in their roles as consumers, employees, investors, and business owners. Tax law is designed around these various taxpayer activities. Finally, as shown by the inner circle, individuals have a personal respon- sibility to comply with tax laws and pay any taxes due. Individuals also have a civic responsibility to understand taxes in their role as citizens and voters. Moreover, indi- viduals need to understand how taxes affect their personal cash flows, consumption, and savings. Use this diagram as you study the materials in this text, considering where in the circle various rules fit. Tax Pl ann i n g Em p loyee B u s in ess I nves tor L ite rac y Ta x Com plian ce Tax Controversy Personal Responsibilities Individual Personal / Consumer Fin anc i al Civ i c R esp onsibil ities Copyright 2022 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.Copyright 2022 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN CHAPTER 1 Introduction to Taxation1-5 Finally, regressive tax rates decrease as the tax base increases. Federal employment taxes , such as FICA and FUTA, can be termed regressive. When the tax base and the taxpayer’s ability to pay generally are positively correlated (i.e., when they move in the same direction), many tax pundits view regressive tax rates as unfair. This is because the tax burden decreases as a percentage of the taxpayer’s ability to pay. E X A M P L E 2 In 2021, the combined Social Security and Medicare tax rate levied on the wages of employees is 7.65% up to a maximum of $142,800 and 1.45% on all wages over $142,800. Pooja earns a salary of $30,000. She pays FICA taxes of $2,295, an average tax rate of 7.65%. Alternatively, if Pooja earns $160,000, she pays $11,174 {(7.65% 3 $142,800) 1 [1.45% 3 ($160,000 2 $142,800)]}, an average tax rate of 6.98%. Once the FICA base exceeds the maximum amount subject to the Social Security part of FICA, the FICA tax rate becomes regressive because the tax rate decreases as the tax base increases. E X A M P L E 1 Bob purchases an automobile for $6,000. If the sales tax on automobiles is 7% in Bob’s state, he will pay a $420 tax. Alternatively, if Bob pays $20,000 for a car, his sales tax will be $1,400 (still 7% of the sales price). Because the average tax rate does not change with the tax base (sales price), the sales tax rate is proportional. LO.2 Explain the components of a tax. 1-2 ThE STRuCTuRE OF TAX SySTEmS Most taxes have two components: a tax rate and a tax base (such as income, wages, value, or sales price). Tax liability is computed by multiplying these two components. Taxes vary by the structure of their rates, the base subject to tax, and whether reduc- tions to the tax liability are allowed (e.g., credits). The tax formula (below) is helpful in both calculating a taxpayer’s tax liability for any type of tax and understanding the effect of proposals to change the tax laws. Under all three tax rate structures, the amount of taxes due increases as the tax base increases. The structure of tax rates only affects the rate of increase (i.e., progressive taxes increase at an increasing rate, proportional taxes increase at a constant rate, and regressive taxes increase at a decreasing rate). The terms progressive, proportional, and regressive are also used to describe the effect of a tax on taxpayers relative to their income. The Federal income tax is progressive because the tax represents a greater percentage of a higher-income taxpayer’s income relative to a lower-income taxpayer. A flat rate income tax is proportional (or flat) since each taxpayer devotes the same percentage of income to pay the tax. Finally, a tax is regressive if lower-income taxpayers devote a greater percentage of income to pay the tax relative to higher-income individuals. For example, if two individuals, one with 1-2a Tax Rates Tax rates can be progressive, proportional, or regressive. A tax rate is progressive if the rate increases as the tax base increases. The Federal income tax imposed on individuals is a progressive tax as indicated by the Tax Rate Schedules you can find inside the front cover of this text. Currently, the tax rates increase from 10 percent to 37 percent as taxable income (the tax base) increases. A tax is proportional if the rate of tax is constant, regardless of the size of the tax base. State retail sales taxes are proportional. Tax credits[Tax rate(s) Tax liabilityTax base] Copyright 2022 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s). Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.Copyright 2022 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 1-6pART 1 The World of Taxation $10,000 of income and the other with $200,000 of income, both buy the same number of gallons of gasoline during the year, the excise tax paid represents a larger percentage of the lower-income individual’s income compared to the higher-income individual. See further discussion in text Section 1-6d on equity considerations of tax systems. The terms progressive, proportional, and regressive are most often used to describe tax rates in the design of tax systems or to describe the economic effect of taxes on individuals. Effective tax rates (described below) are also used for this purpose. For tax compliance and planning purposes, a taxpayer’s statutory, marginal, and average tax rates are determined and used. The statutory tax rate is the tax rate (or rates) specified in the law. For example, Code § 11 provides that the income tax rate for corporations is 21 percent. Code § 1 provides that the top income tax rate applicable to individuals is 37 percent. The marginal tax rate is the tax rate applicable to the next dollar of income (if describing an income tax effect). For example, using the 2021 Tax Rate Schedule included in this text (see Appendix A), notice that a single person with taxable income of $25,000 has a marginal tax rate of 12 percent. This rate is relevant to let a taxpayer know the tax effect of, for example, earning a $1,000 bonus from one’s employer (in this case, the taxpayer’s income tax would increase by $120; note that employment taxes would also be owed on such income). The average tax rate is equal to the tax liability divided by taxable income. This rate can be useful in comparing taxpayers or a taxpayer’s changed tax picture from one year to another. The effective tax rate is equal to taxes paid (often the tax liability) divided by the taxpayer’s ability to pay (some income measure, like adjusted gross income or dispos- able income). This rate is often used by policy makers to measure the progressivity of a tax system. For financial reporting purposes, effective tax rate generally refers to total tax expense as a percentage of pretax book income (see text Section 3-3c). In the example above, the statutory, marginal, average, and effective tax rates differ because they were determined using the progressive Federal income tax for individuals. If instead, the taxpayer was a corporation, all the tax rates would be 21 percent because the Federal corporate income tax is proportional. 1-2b Tax Bases

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Copyright 2022 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-200-203

, 2020 Tax Rate Schedules
Single—Schedule X Head of household—Schedule Z
If taxable of the If taxable of the
income is: But not amount income is: But not amount
Over— over— The tax is: over— Over— over— The tax is: over—
$ 0 $ 9,875 ………10% $ 0 $ 0 $ 14,100 ………10% $ 0
9,875 40,125 $ 987.50 1 12% 9,875 14,100 53,700 $ 1,410.00 1 12% 14,100
40,125 85,525 4,617.50 1 22% 40,125 53,700 85,500 6,162.00 1 22% 53,700
85,525 163,300 14,605.50 1 24% 85,525 85,500 163,300 13,158.00 1 24% 85,500
163,300 207,350 33,271.50 1 32% 163,300 163,300 207,350 31,830.00 1 32% 163,300
207,350 518,400 47,367.50 1 35% 207,350 207,350 518,400 45,926.00 1 35% 207,350
518,400 ……… 156,235.00 1 37% 518,400 518,400 ……… 154,793.50 1 37% 518,400
Married filing jointly or Qualifying widow(er)— Married filing separately—Schedule Y–2
Schedule Y–1
If taxable of the If taxable of the
income is: But not amount income is: But not amount
Over— over— The tax is: over— Over— over— The tax is: over—
$ 0 $ 19,750 ………10% $ 0 $ 0 $ 9,875 ………10% $ 0
19,750 80,250 $ 1,975.00 1 12% 19,750 9,875 40,125 $ 987.50 1 12% 9,875
80,250 171,050 9,235.00 1 22% 80,250 40,125 85,525 4,617.50 1 22% 40,125
171,050 326,600 29,211.00 1 24% 171,050 85,525 163,300 14,605.50 1 24% 85,525
326,600 414,700 66,543.00 1 32% 326,600 163,300 207,350 33,271.50 1 32% 163,300
414,700 622,050 94,735 .00 1 35% 414,700 207,350 311,025 47,367.50 1 35% 207,350
622,050 ……… 167,307.50 1 37% 622,050 311,025 ……… 83,653.75 1 37% 311,025

2021 Tax Rate Schedules
Single—Schedule X Head of household—Schedule Z
If taxable of the If taxable of the
income is: But not amount income is: But not amount
Over— over— The tax is: over— Over— over— The tax is: over—
$ 0 $ 9,950 ………10% $ 0 $ 0 $ 14,200 ………10% $ 0
9,950 40,525 $ 995.00 1 12% 9,950 14,200 54,200 $ 1,420.00 1 12% 14,200
40,525 86,375 4,664.00 1 22% 40,525 54,200 86,350 6,220.00 1 22% 54,200
86,375 164,925 14,751.00 1 24% 86,375 86,350 164,900 13,293.00 1 24% 86,350
164,925 209,425 33,603.00 1 32% 164,925 164,900 209,400 32,145.00 1 32% 164,900
209,425 523,600 47,843.00 1 35% 209,425 209,400 523,600 46,385.00 1 35% 209,400
523,600 ……… 157,804.25 1 37% 523,600 523,600 ……… 156,355.00 1 37% 523,600
Married filing jointly or Qualifying widow(er)— Married filing separately—Schedule Y–2
Schedule Y–1
If taxable of the If taxable of the
income is: But not amount income is: But not amount
Over— over— The tax is: over— Over— over— The tax is: over—
$ 0 $ 19,900 ………10% $ 0 $ 0 $ 9,950 ………10% $ 0
19,900 81,050 $ 1,990.00 1 12% 19,900 9,950 40,525 $ 995.00 1 12% 9,950
81,050 172,750 9,328.00 1 22% 81,050 40,525 86,375 4,664.00 1 22% 40,525
172,750 329,850 29,502.00 1 24% 172,750 86,375 164,925 14,751.00 1 24% 86,375
329,850 418,850 67,206.00 1 32% 329,850 164,925 209,425 33,603.00 1 32% 164,925
418,850 628,300 95,686.00 1 35% 418,850 209,425 314,150 47,843.00 1 35% 209,425
628,300 ……… 168,993.50 1 37% 628,300 314,150 ……… 84,496.75 1 37% 314,150

Copyright 2022 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-200-203
Copyright 2022 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.

, Tax Formula for Individuals
Income (broadly defined). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $xx,xxx
Less: Exclusions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (x,xxx)
Gross income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $xx,xxx
Less: Deductions for adjusted gross income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (x,xxx)
Adjusted gross income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $xx,xxx
Less: The greater of—
Total itemized deductions
or standard deduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (x,xxx)
Less: Personal and dependency exemptions*. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (x,xxx)
Deduction for qualified business income** . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (x,xxx)
Taxable income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $xx,xxx
Tax on taxable income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ x,xxx
Less: Tax credits (including Federal income tax
withheld and prepaid). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (xxx)
Tax due (or refund). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ xxx

*Exemption deductions are not allowed from 2018 through 2025.
**Only applies from 2018 through 2025.

Note: For 2021, individuals using the standard deduction may also subtract from adjusted gross income, cash charitable
contributions of up to $300 ($600 if married, filing jointly).

Basic Standard Deduction Amounts
Filing Status 2020 2021
Single $12,400 $12,550
Married, filing jointly 24,800 25,100
Surviving spouse 24,800 25,100
Head of household 18,650 18,800
Married, filing separately 12,400 12,550

Amount of Each Additional Standard Deduction
Filing Status 2020 2021
Single $1,650 $1,700
Married, filing jointly 1,300 1,350
Surviving spouse 1,300 1,350
Head of household 1,650 1,700
Married, filing separately 1,300 1,350

Personal and Dependency Exemption
2020 2021
$4,300 $4,300
Note: Exemption deductions have been
suspended from 2018 through 2025.
However, the personal and dependency
exemption amount is used for other purposes
(including determining whether a “qualifying
relative” is a taxpayer’s dependent).

Copyright 2022 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. WCN 02-200-203
Copyright 2022 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.

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