Gail and her husband have a son when her husband dies unexpectedly on January 1, 2022. Gail asks you, her tax professional, how her husband’s death affects her taxes. Determine Gail’s income tax each year from 2022 through 2026, assuming her only income is her $150,000 annual salary, her itemized deductions are $24,000 annually, and she has not remarried. Assume also that the tax rate schedules and standard deduction amounts for 2022 also apply in subsequent years.
a. The son was born on April 15, 2009, is Gail’s dependent each year, and lives with Gail for all of each year.
b. The son was born on April 15, 1998, is not Gail’s dependent each year, and lives with Gail for all of each year.