Aliza Grajek is a​ self-employed nurse with 2020 salary income of $ 76 comma 000.00 and taxable annual income​ (federal and​ state) of $ 52 comma 000.00 after adjustments and deductions. Calculate her total 2020 income tax​ liability, including federal and FICA taxes.

To calculate Aliza Grajek's total 2020 income tax liability, we need to determine her federal income tax and Federal Insurance Contributions Act (FICA) taxes, which include both Social Security and Medicare taxes.

### 1. **Federal Income Tax:**
Federal income tax is based on Aliza's taxable income of **$52,000**. For 2020, the tax brackets for a single filer are as follows:

- **10%** on income up to **$9,875**
- **12%** on income between **$9,876 and $40,125**
- **22%** on income between **$40,126 and $85,525**

We'll compute her tax accordingly.

1. **First $9,875** taxed at **10%**:
   \[
   9,875 \times 0.10 = 987.50
   \]

2. **Income from $9,876 to $40,125** taxed at **12%**:
   \[
   (40,125 - 9,875) = 30,250 \times 0.12 = 3,630.00
   \]

3. **Income from $40,126 to $52,000** taxed at **22%**:
   \[
   (52,000 - 40,125) = 11,875 \times 0.22 = 2,612.50
   \]

Adding these values gives Aliza's total federal income tax:
\[
987.50 + 3,630.00 + 2,612.50 = 7,230.00
\]

### 2. **FICA Taxes:**
For self-employed individuals like Aliza, FICA taxes are calculated using **15.3%** of her **gross salary** of **$76,000**, which covers both the employee and employer portions of Social Security and Medicare taxes.

1. **Social Security Tax**: 
   The Social Security portion is **12.4%** of income up to the **2020 cap of $137,700**.
   \[
   76,000 \times 0.124 = 9,424.00
   \]

2. **Medicare Tax**: 
   The Medicare portion is **2.9%** of all her income (no cap).
   \[
   76,000 \times 0.029 = 2,204.00
   \]

Her total FICA taxes are:
\[
9,424.00 + 2,204.00 = 11,628.00
\]

### 3. **Total Tax Liability:**
To find her total tax liability, we add the federal income tax and the FICA taxes:
\[
7,230.00 + 11,628.00 = 18,858.00
\]

### Aliza's total 2020 income tax liability is **$18,858.00**.

---

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### Related Questions:
1. How do self-employed individuals handle estimated tax payments for the year?
2. What are the self-employment tax rates, and how do they differ from regular employment taxes?
3. How are deductions for self-employed individuals calculated to reduce taxable income?
4. What are the federal tax brackets for 2021, and how do they compare to 2020?
5. How can self-employed individuals save on taxes through retirement accounts?

**Tip:** Self-employed individuals can deduct half of their self-employment tax when calculating their adjusted gross income.

Aliza Grajek is a self-employed nurse with 2020 salary income of $76,000.00 and taxable annual income (federal and state) of $52,000.00 after adjustments and deductions. Calculate her total 2020 income tax liability, including federal and FICA taxes.

Calculate the total 2020 income tax liability for a self-employed nurse with a salary of $76,000.00 and taxable income of $52,000.00. This solution covers federal income tax, Social Security, and Medicare taxes, breaking down the calculations step by step.

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