Lesson

Marginal tax brackets are the tax rates that apply to each additional dollar of income earned.

Practice Question #1

Which of the following best describes a marginal tax bracket?

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Terms

Marginal tax bracket:
The tax rate applied to the last dollar of taxable income.
Taxable income:
The portion of an individual's income subject to taxation.
Tax brackets:
The range of income levels to which a specific tax rate applies.

Practice Question #2

In a progressive tax system, what happens to the tax rate as taxable income increases?

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Historical Example

In the 1980s, the United States underwent significant tax reform, including reducing tax brackets and lowering the top marginal tax rate. This change was intended to simplify the tax code and encourage economic growth.

Practice Question #3

Which of the following can be subtracted directly from an individual's tax liability?

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Real-World Example

An individual with a taxable income of $50,000 falls into the 22% marginal tax bracket. Any additional income they earn will be taxed at 22%. If they receive a $1,000 bonus, they will owe an additional $220 in taxes (22% of $1,000).

Practice Question #4

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Rhyme

As your income grows, the tax man knows, your marginal bracket will rise, so plan and strategize.

Practice Question #5

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Formulas to Remember

Marginal Income Tax = (Taxable Income - Tax Bracket Threshold) * Marginal Tax Rate - Taxable Income: The total income subject to income tax after deductions and exemptions - Tax Bracket Threshold: The minimum income level for a specific tax bracket - Marginal Tax Rate: The tax rate applied to the last dollar of taxable income

Practice Question #6

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Formula Examples

1. Determine the taxable income: $85,000 2. Identify the tax bracket threshold: $40,525 (for a single filer in 2021) 3. Identify the marginal tax rate: 22% (for a single filer in 2021) 4. Calculate the marginal income tax: ($85,000 - $40,525) * 22% = $44,475 * 22% = $9,784.50

Practice Question #7

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Pitfalls to Remember

- *Tax Brackets Change Annually*:
Tax brackets and rates are adjusted annually for inflation, so using the correct year's information is essential when calculating marginal income tax.
- *Filing Status Matters*:
Tax brackets and rates vary based on filing status (single, married filing jointly, married filing separately, head of household), so ensure you're using the correct information for the taxpayer's filing status.

Practice Question #8

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Practice Question #9

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