To calculate the federal income tax for a person with a gross salary of $27,000 in 2021, let's follow these steps:

Step 1: Subtract the standard deduction.

The standard deduction for a single person in 2021 is $12,550. So, we subtract this from the gross salary to find the taxable income:

$\text{Taxable Income} = 27,000 - 12,550 = 14,450$

Step 2: Identify the applicable tax brackets.

From the table, we can see that the taxable income of $14,450 falls into two brackets:

• The first $9,950 is taxed at 10%.
• The amount from $9,951 to $14,450 (i.e., $4,500) is taxed at 12%.

Step 3: Calculate the tax for each bracket.

1. Tax on the first $9,950: $9,950 \times 10\% = 995$

2. Tax on the remaining $4,500: $4,500 \times 12\% = 540$

Step 4: Add the taxes from both brackets.

$\text{Total tax} = 995 + 540 = 1,535$

So, the total federal income tax for a person with a gross salary of $27,000 is $1,535.

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Would you like more details on any step?

Here are 5 related questions to expand on this:

1. How does the tax calculation change for different gross salaries?
2. What is the purpose of the standard deduction?
3. How would deductions other than the standard deduction affect taxable income?
4. What happens if income exceeds $40,525, crossing into the 22% tax bracket?
5. How are tax credits different from deductions in reducing tax liability?

Tip: Understanding how tax brackets work can help you plan your finances more efficiently.