MAT-144 · Mathematical Reasoning Topic 07 · Taxes & Stocks
Topic 07 · Review · Q38

Calculating income tax using a tax bracket table

Multiple brackets, multiple filing statuses. The math is the same two-bracket recipe applied repeatedly — split income at every bracket boundary, tax each slice, add.

01 Worked Example Video

Every step of Calculating income tax using a tax bracket table explained on video. Pause anywhere; the embed scrolls independently of the page.

YOUTUBE
02 What This Looks Like on ALEKS

ALEKS randomizes the numbers each attempt, but the question shape stays the same. Here are three example versions you might see.

Pablo and Amy · 2013 MFJ

Married Filing Jointly, 2013:

10% — $0–$17,850
15% — $17,850–$72,500
25% — $72,500–$146,400
28% — $146,400–$223,050

Pablo and Amy’s taxable income: $90,235. Find total tax, rounded to the nearest dollar.

tax = $
Jordan · 2013 Single

Single, 2013:

10% — $0–$8,925
15% — $8,925–$36,250
25% — $36,250–$87,850

Jordan’s taxable income: $52,000. Find total tax, rounded to the nearest dollar.

tax = $
Priya · 2013 Head of Household

Head of Household, 2013:

10% — $0–$12,750
15% — $12,750–$48,600
25% — $48,600–$125,450

Priya’s taxable income: $60,000. Find total tax, rounded to the nearest dollar.

tax = $
Heads up: Your ALEKS version will use different numbers. The numbers in the practice below are different too — that way you're exercising the move, not memorizing one answer.
03 The Rule
tax = ∑ (ratek × slicek) sum the tax on every reached bracket
Each slice = upper edge − lower edge except the top slice = income − last boundary
Multi-bracket taxes are just Q37 applied repeatedly. For each bracket the income reaches, tax the slice of income sitting in that bracket, then sum. The top slice usually isn’t a full bracket width — it’s from the last boundary up to the income.
Common slips
(1) Taxed the whole income at the marginal rate. The 25% rate on Pablo & Amy’s $90,235 only applies to the $17,735 in the third bracket, not the whole income. (2) Used the wrong column. MFJ, Single, and HoH all have different boundaries — confirm filing status before reading the table. (3) Skipped a slice. Every bracket the income reaches contributes. Miss one and the answer is off by thousands.
04 Practice — Step by Step
Practice this problem step by step
Jordan is a Single filer with taxable income $52,000. 2013 brackets: 10% on $0–$8,925, 15% on $8,925–$36,250, 25% on $36,250–$87,850. Walk the total tax.
Step 1

Which bracket does $52,000 top out in?

Look at the table. Where does $52,000 land?
Step 2

Size the top (25%) slice

The top slice runs from $36,250 (bracket boundary) up to $52,000 (income). What’s the size of that slice?
top slice = $
Step 3

Tax the top slice

Compute 0.25 × $15,750.
top tax = $
Step 4

Sum all three bracket taxes

The first two slice taxes are $892.50 (10% × 8,925) and $4,098.75 (15% × 27,325). Add all three for the total tax; round to the nearest dollar.
total = $
Q37 Topic overview
MAT-144 · TOPIC 07 · REVIEW · Q38 OF 38