Rate	Single	MFJ & QSS	Head of Household	MFS
10%	$0 to $11,925	$0 to $23,850	$0 to $17,000	$0 to $11,925
12%	$11,926 to $48,475	$23,851 to $96,950	$17,001 to $64,850	$11,926 to $48,475
22%	$48,476 to $103,350	$96,951 to $206,700	$64,851 to $103,350	$48,476 to $103,350
24%	$103,351 to $197,300	$206,701 to $394,600	$103,351 to $197,300	$103,351 to $197,300

WORKPAPER A-1 | Form W-2 Summary

Source Field	Amount
Box 1: Gross Wages → Line 1a	$0
Box 2: Fed Tax Withheld → Line 25a	$0

📌 Instructions:

Select the appropriate Filing Status and Qualifiers on Form 1040. Refer to the Tax Reference / Help guide in the top bar for Standard Deduction amounts and Tax Brackets.

Form

1040

U.S. Individual Income Tax Return

For calendar year 2025 | BRACC Tax Lab Educational Simulation

*Privacy Notice: Educational simulator only. Do not enter real SSNs or Personally Identifiable Information (PII). Use mock data.

Personal Info

Your First Name and Middle Initial / Last Name	Your Social Security Number
Spouse's First Name and Middle Initial / Last Name (if MFJ/MFS)	Spouse's Social Security Number
Home Address (Number and Street, City, State, and ZIP Code)

Dependents

First and Last Name	Social Security Number	Relationship to You	Child Tax Credit

Filing Status

Filing Status: Single Married Filing Jointly Married Filing Separately Head of Household

Qualifiers: Age 65 or older | Blind

Income

1a	Total amount from Form(s) W-2, box 1
1z	Add lines 1a through 1h
2b	Taxable interest
3b	Ordinary dividends
9	Total income. Add lines 1z, 2b, 3b
10	Adjustments to income from Schedule 1
11	Adjusted Gross Income (AGI). Subtract line 10 from line 9

Tax & Credits

12	Standard deduction or itemized deductions
13	Qualified business income deduction (QBI)
14	Add lines 12 and 13
15	Taxable income. Subtract line 14 from line 11
16	Tax (Calculated from 2025 Tax Brackets)
24	Total tax. Add line 16 and other applicable taxes

Payments & Refund

25a	Federal income tax withheld from Form(s) W-2
33	Total payments. Add lines 25a and other payments
34	AMOUNT OVERPAID (If line 33 is more than line 24)
35a	AMOUNT REFUNDED TO YOU
37	AMOUNT YOU OWE (If line 24 is more than line 33)

BRACC Tax Lab Pro

📌 2025 Federal Tax Reference Guide

1. Standard Deduction Amounts (2025)

2. 2025 Ordinary Federal Income Tax Brackets

1040

U.S. Individual Income Tax Return