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Matt and Meg Comer are married. They do not have any children. Matt works as a h

ID: 2451283 • Letter: M

Question

Matt and Meg Comer are married. They do not have any children. Matt works as a history professor at a local university and earns a salary of $64,000. Meg works part-time at the same university. She earns $21,000 a year. The couple does not itemize deductions. Other than salary, the Comers’ only other source of income is from the disposition of various capital assets (mostly stocks). (Use the tax rate schedules.)

What is the Comers’ tax liability for 2015 if they report the following capital gains and losses for the year?

total tax liability_____________________
    

What is the Comers’ tax liability for 2015 if they report the following capital gains and losses for the year?

tot

a.

What is the Comers’ tax liability for 2015 if they report the following capital gains and losses for the year?

Explanation / Answer

Matt and Meg Comer are married , Matt salary = $64,000 and Meg salary = $21000

Short-term capital gains 9000

Short-term capital losses (2000)

Net short term capital gain = 7000

Long-term capital gains 15000

Long-term capital losses (6000)

Net Long-term capital gains 9000

Total = 101000

As per schedule Y-1-married filing jointly

Upto $18450 = 10% , 18450*10% = 1845

18450-74900= 15%, 56450*15% = 8467.5

74900-101000= 25%, 26100*25% = 6525

Total = 16837.5

B)

Short-term capital gains 1500

Short-term capital losses 0

Net short term capital gain = 1500

Long-term capital gains 13000

Long-term capital losses (10000)

Net Long-term capital gains 3000

Total Income = 89500

As per schedule Y-1-married filing jointly

Upto $18450 = 10% , 18450*10% = 1845

18450-74900= 15%, 56450*15% = 8467.5

74900-89500= 25%, 14600*25% = 3650

Total = 13962.5