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Number of dependants, not including spouse
4. Personal allowances for dependants (line 3 multiplied by ,300)
5. Total personal allowances (line 2 plus line 4)
6. Taxable wages (line 1 less line 5, if positive: otherwise zero)
7. Tax (17% of line 6)
8. Tax already paid
9. Tax due (line 7 less line 8, if positive)
10. Refund due (line 8 less line 7, if positive)
As you probably have already seen, this system of taxes would be less complicated than the current one. There would only be ten easy steps! It is good to have an uncomplicated tax code because if you make a mistake on your taxes, you have to pay and if the IRS makes a mistake you still have to pay...
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