Calculate the total 2020 tax liability for a surviving spouse with one dependent child with a gross income of ​$50 comma 920.00​, 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?

### Steps to Calculate the Tax Liability and Refund or Tax Due:

1. **Determine Filing Status and Standard Deduction**:  
   The taxpayer is a surviving spouse with one dependent child under 17, so they qualify for the **Surviving Spouse filing status**, which is similar to the **Married Filing Jointly** status.  
   For 2020, the **standard deduction** for a surviving spouse is **$24,800**.

2. **Calculate Taxable Income**:  
   Taxable income is the **gross income** minus the **standard deduction**.  
   \[
   \text{Taxable Income} = 50,920 - 24,800 = 26,120
   \]

3. **Apply the 2020 Federal Tax Brackets**:  
   For Married Filing Jointly or Surviving Spouse in 2020, the tax brackets are:
   - **10%** on income up to $19,750
   - **12%** on income from $19,751 to $80,250

   Now, calculate the tax:
   - The first $19,750 is taxed at 10%:  
     \[
     19,750 \times 0.10 = 1,975
     \]
   - The remaining income, $26,120 - $19,750 = $6,370, is taxed at 12%:  
     \[
     6,370 \times 0.12 = 764.40
     \]
   - Total tax liability:  
     \[
     1,975 + 764.40 = 2,739.40
     \]

4. **Child Tax Credit**:  
   Since the dependent child is under 17, the taxpayer qualifies for a **Child Tax Credit**. The credit amount is **$2,000 per child**.  
   - Total credit: $2,000

5. **Subtract the Child Tax Credit from Tax Liability**:  
   \[
   \text{Tax after credit} = 2,739.40 - 2,000 = 739.40
   \]

6. **Calculate Refund or Tax Due**:  
   Since $3,000 was already withheld from the taxpayer's wages for federal income taxes, compare the withholding to the tax liability:
   \[
   \text{Refund} = 3,000 - 739.40 = 2,260.60
   \]

### Conclusion:
The taxpayer is due a **refund of $2,260.60**.

---

Would you like further details or clarifications?  
Here are five related questions for further exploration:

1. How would the refund change if the gross income was higher?
2. What is the impact of additional dependents on tax liability and credits?
3. How is the Child Tax Credit affected if the child is older than 17?
4. How do different filing statuses affect the standard deduction and tax brackets?
5. What other deductions and credits could reduce tax liability for a surviving spouse?

**Tip:** Always check if you qualify for additional tax credits or deductions, such as the Earned Income Tax Credit or education credits.

Calculate the total 2020 tax liability for a surviving spouse with one dependent child with a gross income of $50,920.00, 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?

Calculate the 2020 tax liability for a surviving spouse with one dependent child under the age of 17. Gross income: $50,920. Standard deduction: $24,800. Child tax credit: $2,000. Learn how to compute the taxable income, apply the federal tax brackets, and determine the refund of $2,260.60.

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