a. When does a taxpayer file as a single taxpayer? b. What are the two options of filing for a married couple? What are the advantages and disadvantages of filing jointly? What are the advantages and disadvantages of filing separately? C. When is a taxpayer qualified to file as a qualifying widow/widower (surviving spouse)? What tax rate applies to them? d. When is a taxpayer qualified to file as a head of household? What are the abandoned spouse rules? 6. (9-4b) When is an individual required to file a tax return? (Also remember that an individual due a refund must file a tax return to obtain a tax refund even if they are not required to file a tax return.) 7. (9-5a) know how to calculate the tax liability using tax rate schedules. 8. (9-5c) After calculating the tax liability, how do you compute net taxes payable or refund due? 9. (9-5d) What is the additional Medicare tax? What is the Net Investment Income Tax