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{"sheet":"Introduction","index":0,"n_rows":23,"n_cols":2,"rows_kept":23,"cut":false,"hidden":false,"merged":[[1,1,1,8],[3,1,3,8],[2,1,2,8]]}
[]
[null,"LT 39  Federal Tax Worksheet"]
[null,"2018-02-09"]
[null,"Personal Finance: Another Perspective"]
[]
[null,"Purpose:"]
[null,"The purpose of this spreadsheet is to give an Excel template for calculating Federal"]
[null,"Taxes using the major categories discussed in class."]
[]
[null,"Instructions:"]
[null,"I recommend that you fill in the green data, and do not change anything else.  If you "]
[null,"find something that we have not made a category for, please determine where it goes "]
[null,"and overwrite one of the other area not used.  Please note that there are drop down boxes"]
[null,"in cells \"K3\", \"K4\", \"I26\", \"H27\", \"G50\" and \"G52.\"  In this worksheet, we divide credits"]
[null,"to include both refundable and non-refundable.  The math should take this into effect."]
[null,"The button \"Clear Inputs\" clears all the input in preparation for a new problem."]
[]
[null,"Disclosure:"]
[null,"The purpose of this spreadsheet and this class is to help you get your financial house in"]
[null,"order and to help you on your road to financial self-reliance.  If there are mistakes in this "]
[null,"spreadsheet, please bring them to our attention and we will correct them in upcoming "]
[null,"versions.  The teacher, and BYU, specifically disclaim any liability, or responsibility for "]
[null,"claims, loss, or risk incurred, directly or indirectly, from using this material."]

{"sheet":"Tax Worksheet","index":1,"n_rows":67,"n_cols":54,"rows_kept":67,"cut":false,"hidden":false,"merged":[[1,5,1,8],[3,8,3,10],[3,6,3,7],[1,9,1,10]]}
[]
[null,null,null,null,null,"Federal Tax Liability Worksheet (LT39)",null,null,null,"Use Drop Down Box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year",null,"Filing Status",null,"Family Size",null,"Standard versus Itemized"]
[null,null,null,null,null,null,"    Sudweeks",null,"Year & Status:",null,2019,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Current",null,"2019 Data",null,"2018 Data",null,null,2019,null,"Single (not HoH)",null,0,"FS","Standard"]
[null,null,null,null,null,null,{"$f":"TODAY()","v":"2019-04-17"},null,"Married Filing Jointly",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exemption Amounts",{"$f":"IF($K$3=2019,AQ4,AS4)","v":0},null,0,null,0,null,null,2018,null,"Head of Household",null,1,"HoH","Itemized"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MFJ SD",24400,null,24400,null,24000,null,null,null,null,"Married Filing Jointly",null,2,"MFJ"]
[null,null,null,null,null,{"$f":"\"     Note:  Using \"&AN13","v":"     Note:  Using 2019 Tax Rates for Married Filing Jointly"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"FS SD",12200,null,12200,null,12000,null,null,null,null,"Married Filing Singly",null,3,"MFS"]
[null,null,"Step 1: Determine Total Income",null,null,null,null,null,null,null,"Amounts",null,null,null,"Notes:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MFS SD",12200,null,12200,null,12000,null,null,"Key code:",{"$f":"IF(I4=\"Married Filing Jointly\",RIGHT(K3,2)&\"MFJ\",IF(I4=\"Married Filing Singly\",RIGHT(K3,2)&\"MFS\",IF(I4=\"Head of Household\",RIGHT(K3,2)&\"HOH\",RIGHT(K3,2)&\"FS\")))","v":"19MFJ"},null,null,4]
[null,null,null,"Includes:",null,null,null,null,null,null,null,null,null,null,"This is everything you make",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HOH SD",18350,null,18350,null,18000,null,null,null,null,null,null,5]
[null,null,null,null,"Wages, salaries, tips",null,null,null,80000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Charitable Mileage",0.14000000000000001,null,0.14000000000000001,null,0.14000000000000001,null,null,null,null,null,null,6]
[null,null,null,null,"Investment/interest income/bonus",null,null,null,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Medical %",0.1,null,0.1,null,7.4999999999999997E-2,null,null,null,null,null,null,7]
[null,null,null,null,"Education income in excess of expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Child Tax Credit",{"$f":"IF($K$3=2019,AQ11,AS11)","v":2000},null,2000,null,2000,null,null,null,null,null,null,8]
[null,null,null,"Excludes:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9]
[null,null,null,null,"Qualified retirement contributions (401k, 403b, not Roth's)",null,null,null,15000,null,null,null,null,null,"This is your contribution to a tax-deferred retirement plans, not Roth though",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($AW$7=\"18MFJ\",\"2018 Tax Rates for Married Filing Jointly\",IF($AW$7=\"19MFJ\",\"2019 Tax Rates for Married Filing Jointly\",IF($AW$7=\"18FS\",\"2018 Tax Rates for Single Taxpayers\",IF($AW$7=\"17FS\",\"2017 Tax Rates for Single Taxpayers\",IF($AW$7=\"18HOH\",\"2018 Tax Rates for Head of Household\",IF($AW$7=\"17HOH\",\"2017 Tax Rates for Head of Household\",IF($AW$7=\"18MFS\",\"2018 Tax Rates for Married Filing Singly\",IF($AW$7=\"17MFS\",\"2017 Tax Rates for Married Filing Singly\",\"NA\"))))))))","v":"2019 Tax Rates for Married Filing Jointly"}]
[null,null,null,null,"Interest on US Savings bonds",null,null,null,null,null,null,null,null,null,"This is interest on your US Savings bonds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($AW$7=\"18MFJ\",AN23,IF($AW$7=\"19MFJ\",AN33,IF($AW$7=\"18FS\",AR23,IF($AW$7=\"19FS\",AR33,IF($AW$7=\"18MFJ\",AN23,IF($AW$7=\"19MFJ\",AN33,IF($AW$7=\"18MFS\",AZ23,IF($AW$7=\"19MFS\",AZ33,IF($AW$7=\"18HOH\",AV23,IF($AW$7=\"19HOH\",AV33,\"NA\"))))))))))","v":0},19400,0.1]
[null,null,null,"Total Gross Income",null,null,null,null,null,null,{"$f":"-I14-I13+I11+I10+I9","v":70000},null,null,null,"Gross Income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19400,78950,0.12]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78950,168400,0.22]
[null,null,"Adjusted Gross Income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,168400,321450,0.24]
[null,null,null,"Excludes:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,321450,408200,0.32]
[null,null,null,null,"Tuition & Fees and Student Loan interest  Deduction**",null,null,null,null,null,null,null,null,null,"You can take your qualified expenses as AOC Credits which are generally better, or exclusions to AGI.  Some may not be eligible for the AOC, so will take it here",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,408200,612350,0.35]
[null,null,null,null,"IRA/SEP contributions (not Roth IRA)",null,null,null,5000,null,null,null,null,null,"This is for your Individual Retirement Account contributions, but not Roth contributions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,612350,0,0.37]
[null,null,null,null,"Medical Savings Account contributions",null,null,null,null,null,null,null,null,null,"This is your contributions to your high deductible Health Savings Account",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2018 Tax Rates",null,null,null,"2018 Tax Rates",null,null,null,"2018 Tax Rates",null,null,null,"2018 Tax Rates"]
[null,null,null,null,"Flexible Spending Account contributions",null,null,null,null,null,null,null,null,null,"These are contributions to your flexible spending accounts where you pay medical bills with pre-tax dollars",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Married Filing Jointly",null,null,null,"Single (not HoH)",null,null,null,"Head of Household",null,null,null,"Married Filing Singly"]
[null,null,null,"Total Adjusted Gross Income",null,null,null,null,null,null,{"$f":"K15-I19-I20-I21-I22","v":65000},null,null,null,"Adjustable Gross Income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,19050,0.1,null,0,9525,0.1,null,0,13600,0.1,null,0,9525,0.1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AO23","v":19050},77400,0.12,null,{"$f":"AS23","v":9525},38700,0.12,null,{"$f":"AW23","v":13600},51800,0.12,null,{"$f":"BA23","v":9525},38700,0.12]
[null,null,"Step 2: Calculate Taxable Income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,77400,165000,0.22,null,38700,82500,0.22,null,51800,82500,0.22,null,38700,82500,0.22]
[null,null,"Standard or Itemized Deductions ",null,null,null,null,"Itemized",null,null,null,null,null,null,"This changes your options between the Standard and Itemized deductions.  It is a drop-down box",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,165000,315000,0.24,null,82500,157500,0.24,null,82500,157500,0.24,null,82500,157500,0.24]
[null,null,null,"Standard deduction",null,null,null,null,{"$f":"IF(I4=AX3,AO6,IF(I4=AX4,AO8,IF(I4=AX5,AO5,AO7)))","v":24400},null,{"$f":"IF(H26=\"Standard\",I27,I36)","v":0},null,null,null,"This is your standard deduction and your used deduction",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,315000,400000,0.32,null,157500,200000,0.32,null,157500,200000,0.32,null,157500,200000,0.32]
[null,null,"Itemized deductions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,400000,600000,0.35,null,200000,500000,0.35,null,200000,500000,0.35,null,200000,500000,0.35]
[null,null,null,"Charitable contributions (including tithes and offerings)",null,null,null,null,null,null,null,null,null,null,"This is your charitable deductions, including contributions to 501c3 organizations.  It would also include mission costs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,600000,null,0.37,null,500000,null,0.37,null,500000,null,0.37,null,500000,null,0.37]
[null,null,null,"State and Local Taxes (SALT $10,000 max.)",null,null,null,null,{"$f":"IF(H30>10000,10000,H30)","v":0},null,null,null,null,null,"State and local taxes are limited to $10,000 maximum"]
[null,null,null,"Home mortgage interest",null,null,null,null,null,null,null,null,null,null,"This is home mortgage interest",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2019 Tax Rates",null,null,null,{"$f":"AN31","v":"2019 Tax Rates"},null,null,null,{"$f":"AR31","v":"2019 Tax Rates"},null,null,null,{"$f":"AV31","v":"2019 Tax Rates"}]
[null,null,null,"Other taxes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Married Filing Jointly",null,null,null,"Single (not HoH)",null,null,null,"Head of Household",null,null,null,"Married Filing Singly"]
[null,null,null,"Charitable Mileage",null,null,null,{"$f":"AO9","v":0.14000000000000001},{"$f":"H33*G33","v":0},null,null,null,null,null,"Charitable mileage is mileage from your community or church responsibilities, but does not include mileage going to church",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,19400,0.1,null,0,9700,0.1,null,0,13850,0.1,null,0,9700,0.1]
[null,null,null,{"$f":"IF(K3=2017,\"Job Related Expenses > 2% AGI\",\"Job Related - Not Deductible in 2018\")","v":"Job Related - Not Deductible in 2018"},null,null,null,{"$f":"IF(K3=2017,K23*0.02,0)","v":0},{"$f":"IF(H34=0,\"\",IF(G34-H34<0,0,G34-H34))","v":""},null,null,null,null,null,"Job related used to be deductible, but this was eliminated in 2018",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AO33","v":19400},78950,0.12,null,{"$f":"AS33","v":9700},39475,0.12,null,{"$f":"AW33","v":13850},52850,0.12,null,{"$f":"BA33","v":9700},39475,0.12]
[null,null,null,{"$f":"\"Medical expenses > \"&TEXT(AO10,\"0.0%\")&\" of AGI\"","v":"Medical expenses > 10.0% of AGI"},null,null,null,{"$f":"IF(K23<=0,0,K23*$AO$10)","v":6500},{"$f":"IF(G35-H35<0,0,G35-H35)","v":0},null,null,null,null,null,"Medical expenses in excess of 7.5% of AGI are deductible",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,78950,168400,0.22,null,39475,84200,0.22,null,52850,84200,0.22,null,39475,84200,0.22]
[null,null,null,"Total itemized deductions",null,null,null,null,{"$f":"SUM(I29:I35)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,168400,321450,0.24,null,84200,160725,0.24,null,84200,160700,0.24,null,84200,160725,0.24]
[null,null,null,"Total Taxable Income",null,null,null,null,null,null,{"$f":"IF(K23-K27<0,0,K23-K27)","v":65000},null,null,null,"Taxable Income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,321450,408200,0.32,null,160725,204100,0.32,null,160700,204100,0.32,null,160725,204100,0.32]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,408200,612350,0.35,null,204100,510300,0.35,null,204100,510300,0.35,null,204100,306175,0.35]
[null,null,{"$f":"\"Step 3: Determine Tax Liability for \"&K3&\" for \"&I4","v":"Step 3: Determine Tax Liability for 2019 for Married Filing Jointly"},null,null,null,null,null,null,null,null,null,null,null,"Amounts Taxed",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,612350,null,0.37,null,510300,null,0.37,null,510300,null,0.37,null,306175,null,0.37]
[null,null,null,null,{"$f":"AP14","v":0.1},{"$f":"AN14","v":0},19400,{"$f":"IF($K$37>$G40,(G40-F40)*E40,IF($K$37>G39,($K$37-F40)*E40,0))","v":1940},null,null,null,null,null,null,{"$f":"IF($K$37<G40,$K$37-F40,IF($K$37>G40,G40-F40,IF($K$37<G40,\"\")))","v":19400},{"$f":"IF(O40=0,\"\",E40)","v":0.1}]
[null,null,null,null,0.12,19400,78950,5472,null,null,null,null,null,null,{"$f":"IF(H41=0,0,IF($K$37<G41,$K$37-F41,IF($K$37>G41,G41-F41,IF(AND($K$37<G41,$K$37<G40),\"\",\"\"))))","v":45600},{"$f":"IF(O41=0,\"\",E41)","v":0.12}]
[null,null,null,null,0.22,78950,168400,0,null,null,null,null,null,null,{"$f":"IF(H42=0,0,IF($K$37<G42,$K$37-F42,IF($K$37>G42,G42-F42,IF(AND($K$37<G42,$K$37<G41),\"\",\"\"))))","v":0},""]
[null,null,null,null,0.24,168400,321450,0,null,null,null,null,null,null,{"$f":"IF(H43=0,0,IF($K$37<G43,$K$37-F43,IF($K$37>G43,G43-F43,IF(AND($K$37<G43,$K$37<G42),\"\",\"\"))))","v":0},""]
[null,null,null,null,0.32,321450,408200,0,null,null,null,null,null,null,{"$f":"IF(H44=0,0,IF($K$37<G44,$K$37-F44,IF($K$37>G44,G44-F44,IF(AND($K$37<G44,$K$37<G43),\"\",\"\"))))","v":0},""]
[null,null,null,null,0.35,408200,612350,0,null,null,null,null,null,null,{"$f":"IF(H45=0,0,IF($K$37<G45,$K$37-F45,IF($K$37>G45,G45-F45,IF(AND($K$37<G45,$K$37<G44),\"\",\"\"))))","v":0},""]
[null,null,null,"Total Tax Liability",null,null,null,null,null,null,{"$f":"SUM(H40:H45)","v":7412},null,null,null,"This is your amount of taxes owed"]
[]
[null,null,"Step 4: Calculate Tax Due or Tax Refund ",null,null,null,null,"Maximum","Total Credits:",null,"Refundable:"]
[null,null,null,"Family Credits (non-refundable)*",null,null,null,500,{"$f":"H49*G49","v":0},null,null,null,null,null,"The family credit is $500 per older dependent and is not refundable"]
[null,null,null,"Lifetime Learning Credit (non-refund.)",null,null,null,{"$f":"IF(G50=\"\",\"\",10000)","v":""},{"$f":"IF(G50>=10000,10000*0.2,IF(G50<10000,G50*0.2))","v":0},null,null,null,null,null,"The Lifetime Learning Credit maximum is for $10,000 of expenses and the credit is 20% of expenses.  It is non-refundable"]
[null,null,null,"Child Tax Credit (<17, partial. refund.)*",null,null,1,2000,{"$f":"H51*G51","v":2000},null,{"$f":"G51*1400","v":1400},null,null,null,"The child tax credit is $2,000 per child 16 years and younger, of which $1,400 is refundable.  It has limits of 15% of your earned income in excess of $4,500, and phases out with AGI between $400,000 and $440,000"]
[null,null,null,"American Opport. Credit (Partial)*",null,null,null,{"$f":"IF(G52=\"\",\"\",4000)","v":""},{"$f":"IF(G52<=2000,G52,IF(AND(G52>=2000,G52<=4000),2000+(G52-2000)*0.25,4000))","v":0},null,{"$f":"IF(G52<=2000,G52*0.4,IF(AND(G52>2000,G52<=4000),2000*0.4+(G52-2000)*0.1,2000*0.4+(2000)*0.1))","v":0},null,null,null,"AOC is for tuition and books only.  For your first $2,000, get $1 credit for each dollar of expense, and only 40% refundable.  The second $2,000, you get a .25 credit and only 40% refundable, which is essential 10% of second $2,000)."]
[null,null,null,"American Opport. Credit (Partial)*",null,null,null,{"$f":"IF(G53=\"\",\"\",4000)","v":""},{"$f":"IF(G53<=2000,G53,IF(AND(G53>=2000,G53<=4000),2000+(G53-2000)*0.25,4000))","v":0},null,{"$f":"IF(G53<=2000,G53*0.4,IF(AND(G53>2000,G53<=4000),2000*0.4+(G53-2000)*0.1,2000*0.4+(G53-2000)*0.1))","v":0},null,null,null,"AOC is for tuition and books only.  For your first $2,000, get $1 credit for each dollar of expense, and only 40% refundable.  The second $2,000, you get a .25 credit and only 40% refundable, which is essential 10% of second $2,000)."]
[null,null,null,"Total Tax Credits / Total Refundable",null,null,null,null,{"$f":"SUM(I49:I53)","v":2000},null,{"$f":"K53+K51+K50+K52","v":1400}]
[null,null,"Tax Liability after Credits",null,null,null,null,null,null,null,{"$f":"IF(K46-I54>0,K46-I54,IF(AND(K46-I54<0,I54-K46<K54),K46-I54,(K46-K54)))","v":5412},null,null,null,"This is your total tax liability after your credits.  Non-refundable credits can help get your taxes to zero.  Partially and fully refundable credits can allow refunds up to the credit amount"]
[]
[null,null,"Amount Withheld (withholdings - including refundable credits)",null,null,null,null,null,null,null,null,null,null,null,"This is your company withholding which they took out of your paycheck"]
[]
[null,null,"Total Taxes Due (Refund)",null,null,null,null,null,null,null,{"$f":"K55-K57","v":5412},null,null,null,"If this is positive, you owe tax.  If it is negative, you have a refund"]
[]
[null,null,null,"Marginal Tax Rate:",null,null,null,null,null,null,{"$f":"IF(H44>0,E44,IF(H43>0,E43,IF(H42>0,E42,IF(H41>0,E41,E40))))","v":0.12},null,null,null,"This is your marginal tax rate"]
[null,null,null,"Average Tax Rate on Gross Income",null,null,null,null,null,null,{"$f":"IF(K55<=0,0,K55/K15)","v":7.731428571428571E-2},null,null,null,"This is your average tax rate on Gross Income"]
[]
[]
[]
[null,null,null,"* Per person"]
[null,null,null,"**","MAGI Limits apply"]

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[]
[]
[]
[]
[]
[null,"Earned Income Credit 2018"]
[null,"Depen-","Maximum","Phase-out Limits"]
[null,"dents","Credit","Single","MFJ"]
[null,0,519,15270,20950]
[null,1,3461,40320,46010]
[null,2,5716,45802,51492]
[null,3,6431,49154,54884]