Where does ur 20K come from? pls see my calculation

2011, Lisa and Fred, a married couple, have taxable income of $300,000.  If they were to file separate tax returns, Lisa would have reported taxable income of $125,000 and Fred would have reported taxable income of $175,000.  What is the couple’s marriage penalty or benefit?

The couple would have a marriage penalty of $5,191.  That is they pay $5,191 more in taxes by filing jointly than their combined tax liability if they each had filed as a single taxpayer.

 

2011 Marriage penalty or (benefit) Two income vs. Single income married couple
Married couple	Taxable income	Tax if file Jointly   (1)	Tax if file Single   (2)	Marriage penalty (benefit) (1) – (2)
Wife (Lisa)	$125,000		$28,617†
Hu*****and (Fred)	175,000		42,647‡
Combined	$300,000	$76,455*	$71,264	$5,191

 

*$47,513.50 + [(300,000 – 212,300) × .33]

†$17,025 + [(125,000 – 83,600) × .28]

‡$42,449 + [(175,000 – 174,400) × .33]