Calculate the total 2020 tax liability for a surviving spouse with one dependent child with a gross income of ​$59 comma 400.00​, assuming that the taxpayer takes the standard deduction. If the dependent child is under the age of 17 and ​$3 comma 000.00 was withheld from the​ taxpayer's wages for federal income​ taxes, what is the amount of the​ taxpayer's refund or tax​ due?

To calculate the total tax liability for a surviving spouse with one dependent child, we will follow these steps:

1. **Determine Filing Status**: The filing status is "surviving spouse" (also known as "qualifying widow(er) with dependent child"). This filing status is equivalent to "married filing jointly" for two years following the spouse's death.

2. **Standard Deduction**: For 2020, the standard deduction for "married filing jointly" or "qualifying widow(er)" is **$24,800**.

3. **Taxable Income Calculation**:
   - **Gross Income**: $59,400
   - **Standard Deduction**: $24,800
   \[
   \text{Taxable Income} = 59,400 - 24,800 = 34,600
   \]

4. **Apply the 2020 Tax Brackets**: 
   - For "married filing jointly" (or qualifying widow(er)):
     - 10% on income up to $19,750
     - 12% on income from $19,751 to $80,250

   We split the taxable income as follows:
   - The first $19,750 is taxed at 10%.
     \[
     19,750 \times 0.10 = 1,975
     \]
   - The remaining $34,600 - $19,750 = $14,850 is taxed at 12%.
     \[
     14,850 \times 0.12 = 1,782
     \]
   - **Total Tax**: $1,975 + $1,782 = $3,757

5. **Child Tax Credit**:
   - Since the dependent child is under 17, the taxpayer is eligible for the Child Tax Credit of $2,000.
     \[
     \text{Tax Liability after Credit} = 3,757 - 2,000 = 1,757
     \]

6. **Compare to Withholding**:
   - Amount withheld: $3,000
   - Tax due or refund: $3,000 - $1,757 = **$1,243 refund**

### Summary:
- **Total tax liability**: $1,757
- **Amount withheld**: $3,000
- **Refund**: $1,243

Would you like any further details or have any other questions?

### Related Questions:
1. How does the Child Tax Credit phase out for higher-income taxpayers?
2. What are the income limits for qualifying as a "surviving spouse" in future years?
3. How would this calculation change if the taxpayer had additional deductions?
4. What other credits could this taxpayer be eligible for in 2020?
5. What are the benefits of the standard deduction versus itemized deductions?

### Tip:
Always ensure you're aware of any credits you qualify for, such as the Earned Income Credit or Child Tax Credit, which can significantly reduce tax liability.

Calculate the total 2020 tax liability for a surviving spouse with one dependent child with a gross income of $59,400.00, assuming that the taxpayer takes the standard deduction. If the dependent child is under the age of 17 and $3,000.00 was withheld from the taxpayer's wages for federal income taxes, what is the amount of the taxpayer's refund or tax due?

Learn how to calculate the 2020 tax liability for a surviving spouse with a dependent child earning $59,400. This problem demonstrates tax calculations using the standard deduction, federal tax brackets, and child tax credits. Ideal for finance students and tax preparers.

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