To calculate the federal income tax for a person with a gross salary of $27,500 in 2021, we need to follow these steps:

1. Subtract the Standard Deduction

The first step is to subtract the standard deduction from the gross salary to get the taxable income.

$\text{Taxable Income} = \text{Gross Salary} - \text{Standard Deduction}$

For 2021, the standard deduction for a single person is $12,550.

$\text{Taxable Income} = 27,500 - 12,550 = 14,950$

2. Apply Tax Brackets

Now, we use the taxable income to determine the federal income tax by applying the tax rates in each bracket.

$\text{Taxable Income} = 14,950$

From the tax bracket table, we can see that:

• The first $9,950 is taxed at 10%.
• The remaining amount up to $14,950 (which is $14,950 - 9,950 = 5,000$) is taxed at 12%.

3. Calculate the Tax

Let's break it down by bracket:

• For the first $9,950 at 10%: $9,950 \times 0.10 = 995$

• For the next $5,000 at 12%: $5,000 \times 0.12 = 600$

4. Total Tax

Finally, sum the taxes from each bracket:

$\text{Total Tax} = 995 + 600 = 1,595$

Thus, the federal income tax for a person with a gross salary of $27,500 is $1,595.

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Would you like more details on the calculation or any other clarifications?

Here are 5 related questions that you might find interesting:

1. How would the tax calculation change if the gross salary were $50,000?
2. What if there were other deductions apart from the standard deduction?
3. How do tax brackets work for married couples filing jointly?
4. Can FICA taxes be calculated in a similar way?
5. How does state income tax factor into total tax liability?

Tip: Always check for tax updates each year, as brackets and deductions can change annually.