{"input": "You are answering a LegalBench benchmark item.\nTask: ssla company defendants\nList the company (corporate/entity) defendants named in the following complaint. Respond with only the company name(s), comma-separated, or \"Not named\" if there are none.\n\n10. Plaintiff is, and has been at all relevant times, the owner of Ohr common stock and \nheld such stock since prior to the wrongs complained of herein. \n11. Defendant Ohr is a Delaware corporation with its principal executive offices \nlocated at 800 Third Avenue, 11th Floor, New York, NY 10022. Ohr is a pharmaceutical company \nfocused on the development of novel therapeutics and delivery technologies for the treatment of \nocular disease. Ohr \u2019s common stock trades on the Nasdaq under the symbol \u201c OHRP .\u201d Case 1:19-cv-02386 Document 1 Filed 03/18/19 Page 4 of 195 \n 12. Individual Defen dant Michael Ferguson is a director of Ohr and the Chairman of \nthe Board. \n13. Individual Defendant Jason Slakter is a director of Ohr and the Chief Executive \nOfficer of the Company . \n14. Individual Defendant June S. Almenoff is, and has been at all relevant times, Lead \nDirector of Ohr. \n15. Individual Defendant Orin Hirschman is, and has been at all relevant times, a \ndirector of Ohr . \n16. Individual Defendant Thomas M. Riedhammer is, and has been at all relevant times, \na director of Ohr . \n17. The parties identified in \u00b6\u00b6 11- 16 are collectively referred to as the \u201cDefendants .\u201d \nSUBSTANTIVE ALLEGATI ONS \nI. Background and the Proposed Merger \n18. Ohr, incorporated on May 8, 2014, is a pharmaceutical company focused on the \ndevelopment of therapeutics and delivery technologies for the treatment of ocular disease. The \nCompany \u2019s product pipeline includes Squalamine Lactate Ophthalmic Solution 0.2% \n(Squalamine, also known as OHR -102), SKS Sustained Release Ocular Drug Delivery Platform \nTechnol ogy, Animal Model for Dry -Age-Related Macular Degeneration , and Non- Ophthalmology \nAssets. \n19. NeuBase is a private biotechnology company focused on developing gene silencing \ntherapies to treat rare genetic diseases caused by mutant proteins. NeuBase discovers and develops \nribonucleic acid -targeted drugs called peptide nucleic acids. Its proprietary\n\nAnswer:", "expected": "Ohr Pharmaceutical, Inc.", "metadata": {"id": "ssla_company_defendants:573", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_company_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 573}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nColor of law' does not mean actual law. 'Color,' as a modifier, in legal parlance, means 'appearance, as distinguished from reality.' Color of law means 'mere semblance of legal right.'\"\n\nAnswer:", "expected": "color of law", "metadata": {"id": "definition_extraction:67", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 67}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. From 2015 to 2018, Alice had a different principal place of abode. In 2017, Alice was paid $33200, and Bob's income was $32311. Alice was born March 2nd, 1950 and Bob was born March 3rd, 1955. In 2017, Alice and Bob file jointly and take the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$10018", "metadata": {"id": "sara_numeric:27", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 27, "case id": "tax_case_36", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. From 2015 to 2018, Alice had a different principal place of abode. In 2017, Alice was paid $33200, and Bob's income was $32311. Alice was born March 2nd, 1950 and Bob was born March 3rd, 1955. In 2017, Alice and Bob file jointly and take the standard deduction.
How much tax does Alice have to pay in 2017?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Burger purchases all of Small Burger's assets and expressly agreed to assume any of Small Burger's liabilities that may arise in the future. All of Small Burger's shareholders become Big Burger shareholders. In fact, all of Small Burger's shareholders have equity claims on Big Burger's assets and cash flow that appear strikingly similar to their prior claims on Small Burger's assets and cash flow. In addition, Small Burger management, employees, and corporate office, marketing materials, and product packaging have remained in tact following its asset sale to Big Burger. Several weeks before Small Burger's dissolution, one of its customers choked on a burger and suffered serious injury. She has brought a claim against Big Burger.\"\n\nAnswer:", "expected": "['express agreement']", "metadata": {"id": "successor_liability:15", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 15, "index": 15}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are the four requirements for class certification under the Federal Rules of Civil Procedure?\n\nAnswer:", "expected": "Numerosity, commonality, typicality, adequacy.", "metadata": {"id": "rule_qa:6", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 6, "doctrine": "Civil Procedure"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Burger purchases all of Small Burger's assets and expressly disclaimed any of Small Burger's liabilities. Former Small Burger employees will no longer receive long-term disability benefits from Small Burger. In fact, Small Burger sold its assets to Big in order to reduce the company's book value and render it unable to pay any claims. They bring suit.\"\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:29", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 29, "index": 29}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla plaintiff\nList the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or \"Not named\" if there are none.\n\n8. Plaintiff is, and has been continuously throughout all times relevant hereto, the \nowner of ConvergeOne common stock. Case 1:18-cv-01911-UNA Document 1 Filed 12/03/18 Page 2 of 14 PageID #: 2 \n 3 9. Defendant ConvergeOne is a Delaware corporation and maintains it s principal \nexecutive offices at 3344 Highway 149, Eagan, Minnesota 55121. ConvergeOne\u2019 s common stock \nis traded on the NasdaqG M under the ticker symbol \u201cCVON.\u201d ConvergeOne is a party to the \nMerger Agreement. \n10. Defen dant John A. McKenna Jr. is a director of the Company. \n11. Defendant Keith W.F. Bradley is a director of the Company. \n12. Defendant Behdad Eghbali is a director of the Company. \n13. Defendant Jose E. Feliciano is a director of the Company. \n14. Defendant Christopher Jurasek is a director of the Company. \n15. Defendant Prashant Mehrotra is a director of the Company. \n16. Defendant James Pade is a director of the Company. \n17. Defendant Timothy J. Pawlenty is a director of the Company. \n18. Defendant David Boris is a director of the Company. \n19. Defe ndant Richard Katzman is a director of the Company. \n20. The defendants identified in paragraphs 10 through 19 are collectively referred to \nherein as the \u201cIndividual Defendants.\u201d \n21. Defendant Parent is a Delaware corporation and a party to the Merger Agreement. \n22. Defendant Merger Sub is a Delaware corporation, a wholly- owned subsidiary of \nParent , and a party to the Merger Agreement . \nCLASS ACTION ALLEGATIONS \n23. Plaintiff brings this action as a class action o n behalf of her self and the other public \nstockholders of ConvergeOne (the \u201cClass\u201d ). Excluded from the Class are defendants herein and \nany person, firm, trust, corporation, or other entity related to or affiliated with any defendant. Case 1:18-cv-01911-UNA Document 1 Filed 12/03/18 Page 3 of 14 PageID #: 3 \n 4 24. This action is properly maintainable as a class action. \n25. The Class is so numerou s that joinder of all membe\n\nAnswer:", "expected": "['Not named']", "metadata": {"id": "ssla_plaintiff:389", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_plaintiff", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 389}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice's and Bob's gross incomes for the year 2013 are $71879 and $11213 respectively. Alice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. From 2004 to 2019, Bob furnished 40% of the costs of maintaining the home where he and Charlie lived during that time, and Alice furnished the remaining costs. In 2013, Alice and Bob file jointly and take the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2013?\n\nAnswer:", "expected": "$15109", "metadata": {"id": "sara_numeric:68", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 68, "case id": "tax_case_73", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice's and Bob's gross incomes for the year 2013 are $71879 and $11213 respectively. Alice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. From 2004 to 2019, Bob furnished 40% of the costs of maintaining the home where he and Charlie lived during that time, and Alice furnished the remaining costs. In 2013, Alice and Bob file jointly and take the standard deduction.
How much tax does Alice have to pay in 2013?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"General Motors purchased substantially all of the assets of OnStar Corp. It expressly assumed OnStar's liabilities. Following the purchase, OnStar was dissolved. OnStar was paying several thousand employees long-term disability benefits. Due to its asset sale and dissolution, OnStar is no longer making these payments. A former Onstar employee sues General Motors for relief.\"\n\nAnswer:", "expected": "['express agreement']", "metadata": {"id": "successor_liability:9", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 9, "index": 9}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Large Media purchased all of Small Media's assets. The purchase agreement provide for assumption of Small Media's liabilities that were necessary for continuing Small Media's ongoing operations. Following the asset purchase, Small Media dissolved. Only a few of Small Media's directors have joined the board of Big Media. Some of Small Media's shareholders are now Big Media shareholders. No Small Media employees work for Big Media. Users of Small Media's photo sharing product line have alleged a mass tort for intentional infliction of emotional distress and have brough suit against Big Media.\"\n\nAnswer:", "expected": "['de facto merger', 'mere continuation']", "metadata": {"id": "successor_liability:3", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 3, "index": 3}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nWhen a statute is divisible, we employ the \"modified categorical approach\" and look to a \"limited class of documents\" to determine the offense underlying a defendant's prior conviction\n\nAnswer:", "expected": "Mathis v. United States", "metadata": {"id": "citation_prediction_open:44", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 44, "circuit": "Eleventh Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\n[O]bjects falling in the plain view of an officer who has a right to be in the position to have that view are subject to seizure and may be introduced in evidence.\n\nAnswer:", "expected": "Harris v. United States", "metadata": {"id": "citation_prediction_open:36", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 36, "circuit": "Sixth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Mediocre Corp purchased all of Special Corp's assets. The purchase agreement provide for assumption of Special Corp's liabilities that were necessary for continuing Special Corp's ongoing operations. Following the asset purchase, Special Corp dissolved. However, Mediocre Corp now holds itself out as Special Corp. Special Corp customers sue for breach of service contracts.\"\n\nAnswer:", "expected": "['mere continuation', 'de facto merger']", "metadata": {"id": "successor_liability:42", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 42, "index": 42}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nWe review de novo whether an offense is a \"crime of violence\" within the meaning of the Guidelines\n\nAnswer:", "expected": "United States v. Harris", "metadata": {"id": "citation_prediction_open:43", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 43, "circuit": "Eleventh Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Home Builders III purchased substantially all of Home Builders II's assets. The purchase agreement contained no provision for assumption of any liabilities. Home Builders II had several thousand long-term disability claims. It made periodic payments to its claimants. Following the asset sale, Home Builders II dissolved and Home Builders III refused to pay any long-term disability claims. Home Builders II claimants bring suit against Home Builders III.\"\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:32", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 32, "index": 32}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla individual defendants\nList the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or \"Not named\" if there are none.\n\n26. Plaintiff, as set forth in th e attached Certification, acquired Goldman Sachs shares \nat artificially inflated prices during the Class Peri od and was damaged upon the revelation of the \nalleged corrective disclosures. Case 1:18-cv-12084 Document 1 Filed 12/20/18 Page 6 of 27 \n{00306076;3 } \n7 \n \n \n 27. Defendant Goldman Sachs is a Delaware co rporation with its principal executive \noffices located at 200 West Street, New York, Ne w York. Goldman Sachs\u2019s shares trade in an \nefficient market on the New York Stock Exch ange (\u201cNYSE\u201d) under the ticker symbol \u201cGS.\u201d \n28. Defendant Blankfein served as the CEO of Goldman Sachs between June 2006 and \nSeptember 2018. \n29. Defendant Harvey M. Schwartz served as the Chief Financial Officer (\u201cCFO\u201d) of \nGoldman Sachs between January 2013 and May 2017. \n30. Defendant R. Martin Chavez served as the CFO of Goldman Sachs between May \n2017 and November 2018. \n31. The Defendants referenced above in \u00b6\u00b6 28 -30 are sometimes referred to herein \ncollectively as the \u201cIndividual Defendants.\u201d \n32. The Individual Defendants possessed th e power and authority to control the \ncontents of the Company\u2019s SEC filings, press releases, and other market communications. The \nIndividual Defendants were provid ed with copies of the Company\u2019 s SEC filings and press releases \nalleged herein to be misleading prior to or shortly after their issuance and had the ability and opportunity to prevent thei r issuance or to cause them to be corrected. Because of their positions \nwith the Company, and thei r access to material information ava ilable to them but not to the public, \nthe Individual Defendants knew that the adverse f acts specified herein had not been disclosed to \nand were being concealed from the public, and th at the positive representations being made were \nthen materially false and mislead ing. The Individual De fendants are liable for the false statements \nand omissions pleaded herein.\n\nAnswer:", "expected": "Lloyd Blankfein,Harvey M Schwartz,R Martin Chavez", "metadata": {"id": "ssla_individual_defendants:826", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_individual_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 826}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Forest Corp purchased all of Tree Corp's assets last year. The asset purchase agreement expressly disclaimed any liability arising out of Tree Corp's activities. Tree Corp was dissolved several months following the asset purchase. None of Tree Corp's employees became employees of Forest Corp. None of its directors assumed a director role at Forest Corp. However, all of Tree Corp's shareholders because shareholders of Forest Corp. A number of years later, liability for a tort carried out by Tree Corp is discovered. The victims bring suit against Forest Corp.\"\n\nAnswer:", "expected": "['de facto merger', 'mere continuation']", "metadata": {"id": "successor_liability:5", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 5, "index": 5}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla plaintiff\nList the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or \"Not named\" if there are none.\n\na review of news articles \nand shareholder communications, and a review of other publicly available information concerning \nPsychemedics , the other Defendants, and related non- parties. Plaintiff believes that substantial \nadditional evidentiary support will exist for the allegations set forth herein after a reasonable opportuni ty for discovery. \nNATURE OF THE ACTION \n1. This is a securities class action on behalf of all purchasers of the common stock of \nPsychemedics between July 26, 2016 and January 31, 2017, inclusive (the \u201cClass Period\u201d), seeking remedies pursuant to \u00a7\u00a710(b) and 20(a) of the federal securities laws. \n2. Psychemedics provides testing services for the detection of abused substances \nthrough the analysis of hair samples. The Company represents in its public filings that \nPsychemedics testing methods utilize a patented tec hnology that digests the hair and releases drugs \ntrapped in the hair without destroying the drugs. \n3. Throughout the Class Period, Defendants falsely represented that the Company\u2019s \nrevenues were drastically increasing driven \u201cby our international business, specifically an Case 1:17-cv-10186 Document 1 Filed 02/02/17 Page 2 of 21opportunity in Brazil \u201d and that the Brazilian operations had a \u201c very positive impact \u201d on \u201c revenue \nand earnings .\u201d \n4. On January 31, 2017, a press release was published reporting that a Brazilian court \nhad found Psychemedics Brasil, a long -time business partner of the Company, in violation of \nBrazilian anti- competition laws and, as a result, it owes a competitor millions for losses caused by \nthe ant icompetitive practices. \n5. Upon the news, on January 31, 2017, the Company\u2019s stock price dropped from \n$25.62 per share on January 30, 2017 to close at $18.87 per share on January 31, 2017, or 26% \nwith a more than 5,000% increase in trading volume as compared to the previous day. \nJURISDICTION AND VENUE \n6. The claims asserted herein arise under and pursuant to Sections 10(b\n\nAnswer:", "expected": "['Not named']", "metadata": {"id": "ssla_plaintiff:124", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_plaintiff", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 124}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are the 6 enumerated factors for a trademark blurring claim?\n\nAnswer:", "expected": "(i) The degree of similarity between the mark or trade name and the famous mark. (ii) The degree of inherent or acquired distinctiveness of the famous mark. (iii) The extent to which the owner of the famous mark is engaging in substantially exclusive use of the mark. (iv) The degree of recognition of the famous mark. (v) Whether the user of the mark or trade name intended to create an association with the famous mark. (vi) Any actual association between the mark or trade name and the famous mark.", "metadata": {"id": "rule_qa:45", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 45, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat is the declarant-witness prior statement exception to the hearsay rule in federal court?\n\nAnswer:", "expected": "Sworn out-of-court statements made by declarants who testify as witnesses, in court and under oath, in the very proceedings in which their earlier statements are offered as evidence, are not hearsay under FRE.", "metadata": {"id": "rule_qa:18", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 18, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice was born January 10th, 1992. Bob was born January 31st, 2014. Alice adopted Bob on March 4th, 2018 and Bob has lived with Alice since, in a house that Alice maintains. Alice's gross income in 2018 was $141177. Alice takes the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2018?\n\nAnswer:", "expected": "$32045", "metadata": {"id": "sara_numeric:31", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 31, "case id": "tax_case_37", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice was born January 10th, 1992. Bob was born January 31st, 2014. Alice adopted Bob on March 4th, 2018 and Bob has lived with Alice since, in a house that Alice maintains. Alice's gross income in 2018 was $141177. Alice takes the standard deduction.
How much tax does Alice have to pay in 2018?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Chemical Corp purchased substantially all of Small Chemical Corp's. The purchase agreement included no provision that Big Chemical would assume Small Chemical's liabilities. However, after the asset purchase, Small Chemical Corp remains as a distinct entity. Residents of a town near a Small Chemical factory have brought suit against Small Chemical alleging various torts.\"\n\nAnswer:", "expected": "['mere continuation']", "metadata": {"id": "successor_liability:35", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 35, "index": 35}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nWhen applying the practical-likelihood standard in insurance coverage disputes, we must account for the fact that \"an insurer's duty to defend is . . . distinct from [its] duty to indemnify,\"\n\nAnswer:", "expected": "Euchner-USA, Inc. v. Hartford Cas. Ins. Co.", "metadata": {"id": "citation_prediction_open:34", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 34, "circuit": "Second Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla plaintiff\nList the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or \"Not named\" if there are none.\n\n............................................................................................................................. 6\nIV.\n\nAnswer:", "expected": "['Not named']", "metadata": {"id": "ssla_plaintiff:110", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_plaintiff", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 110}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are the requirements for a dying declaration?\n\nAnswer:", "expected": "(1) The declarant made the statement while believing their death to be imminent (2) The statement was about the cause or circumstances of the death (3) The declarant has personal knowledge", "metadata": {"id": "rule_qa:29", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 29, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nAn \u2018aggravated\u2019 offense is one \u2018made worse or more serious by circumstances such as violence, the presence of a deadly weapon,\u00a0*394\u00a0or the intent to commit another crime.\u2019 \u201d\u00a0Carachuri\u2013Rosendo v. Holder,\u00a0560 U.S. 563, 574, 130 S.Ct. 2577, 177 L.Ed.2d 68 (2010)\u00a0(quoting Black's Law Dictionary 75 (9th ed. 2009)).\n\nAnswer:", "expected": "aggravated", "metadata": {"id": "definition_extraction:394", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 394}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nUnder which statute is the patent non-obviousness requirement codified?\n\nAnswer:", "expected": "35 USC 103", "metadata": {"id": "rule_qa:34", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 34, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice has a son, Bob, who was born January 31st, 2014, and has lived at Alice's place since then. Alice's gross income for the year 2017 is $22895. Alice takes the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$2174", "metadata": {"id": "sara_numeric:15", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 15, "case id": "tax_case_22", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice has a son, Bob, who was born January 31st, 2014, and has lived at Alice's place since then. Alice's gross income for the year 2017 is $22895. Alice takes the standard deduction.
How much tax does Alice have to pay in 2017?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are the factors of the Mathews balancing test?\n\nAnswer:", "expected": "A three-part test that determines whether an individual has received due process under the Constitution. The test balances (1) the importance of the interest at stake; (2) the risk of an erroneous deprivation of the interest because of the procedures used, and the probable value of additional procedural safeguards; and (3) the government's interest.", "metadata": {"id": "rule_qa:12", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 12, "doctrine": "Constitutional law"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nOn definitions, \u201ccarry\u201d in legal formulations could mean, inter alia, transport, possess, have in stock, prolong (carry over), be infectious, or wear or bear on one's person.\n\nAnswer:", "expected": "carry arms or weapons", "metadata": {"id": "definition_extraction:163", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 163}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nIn 2017, Alice's gross income was $44215. Alice and Bob have been married since Oct 10th, 2017. Alice and Bob file separately. Alice has paid $3200 in cash to Bob for agricultural labor done from Feb 1st, 2017 to Sep 2nd, 2017. Alice takes the standard deduction. Alice and Bob live separately in 2017.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$8582", "metadata": {"id": "sara_numeric:69", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 69, "case id": "tax_case_14", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
In 2017, Alice's gross income was $44215. Alice and Bob have been married since Oct 10th, 2017. Alice and Bob file separately. Alice has paid $3200 in cash to Bob for agricultural labor done from Feb 1st, 2017 to Sep 2nd, 2017. Alice takes the standard deduction. Alice and Bob live separately in 2017.
How much tax does Alice have to pay in 2017?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nTo succeed on summary judgment in reliance on an affirmative defense, the moving party must establish beyond peradventure all of the essential elements of the \"defense to warrant judgment in [its] favor.\"\n\nAnswer:", "expected": "Smith v. Ochsner Health Sys.", "metadata": {"id": "citation_prediction_open:10", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 10, "circuit": "Fifth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nA void judgment is a legal nullity. See Black's Law Dictionary 1822 (3d ed.1933); see also\u00a0id.,\u00a0at 1709 (9th ed.2009).\n\nAnswer:", "expected": "void", "metadata": {"id": "definition_extraction:57", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 57}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are adoptive admissions under the Federal Rules of Evidence?\n\nAnswer:", "expected": "If someone says something and the other party is acts in a way that manifests belief in that statement, that can be considered as an admission. Silence can also manifest belief.", "metadata": {"id": "rule_qa:21", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 21, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\n\u2018Foreign\u2019 (Burrill's Law Dict., \u2018Foreign\u2019) means \u2018that which is without or beyond the limits of a particular territory,\u2019 as the Western lakes are beyond the limits of a particular State.\n\nAnswer:", "expected": "Foreign", "metadata": {"id": "definition_extraction:252", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 252}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat is the rule of completeness regarding evidence in federal court?\n\nAnswer:", "expected": "If someone introduces evidence against you that\u2019s admissible, you can introduce the rest of that evidence if needed to provide context for the evidence", "metadata": {"id": "rule_qa:20", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 20, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nUnder the Abercrombie distinctiveness spectrum, what are arbitrary terms?\n\nAnswer:", "expected": "Arbitrary terms are those that are real words, but arbitrary with respect to the product.", "metadata": {"id": "rule_qa:43", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 43, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice has paid wages of $53200 to Bob for domestic service done from Feb 1st, 2017 to Sep 2nd, 2017. Alice's gross income in 2017 was $921324. Alice takes the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$344848", "metadata": {"id": "sara_numeric:87", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 87, "case id": "tax_case_28", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice has paid wages of $53200 to Bob for domestic service done from Feb 1st, 2017 to Sep 2nd, 2017. Alice's gross income in 2017 was $921324. Alice takes the standard deduction.
How much tax does Alice have to pay in 2017?"}}}
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{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice and Harold got married on Sep 3rd, 1992. Harold and Alice have a son, born Jan 25th, 2000. Harold died on Feb 28th, 2016. They had been living in the same house since 1993, maintained by Alice. Alice and her son continued doing so after Harold's death. Alice's gross income for the year 2017 was $236422. Alice has employed Bob, Cameron, Dan, Emily, Fred and George for agricultural labor from Sep 9th to Sep 30th 2017, and paid them $5012 each. Alice takes the standard deduction in 2017.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$68844", "metadata": {"id": "sara_numeric:47", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 47, "case id": "tax_case_10", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice and Harold got married on Sep 3rd, 1992. Harold and Alice have a son, born Jan 25th, 2000. Harold died on Feb 28th, 2016. They had been living in the same house since 1993, maintained by Alice. Alice and her son continued doing so after Harold's death. Alice's gross income for the year 2017 was $236422. Alice has employed Bob, Cameron, Dan, Emily, Fred and George for agricultural labor from Sep 9th to Sep 30th 2017, and paid them $5012 each. Alice takes the standard deduction in 2017.
How much tax does Alice have to pay in 2017?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice's gross income for the year 2006 is $97407. Bob's gross income for the year 2006 is $136370. Alice and Bob have been married since Feb 3rd, 2006. Bob and Alice file a joint return for 2006 and take the standard deduction.\n\nquestion:\nHow much tax does Bob have to pay in 2006?\n\nAnswer:", "expected": "$66088", "metadata": {"id": "sara_numeric:8", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 8, "case id": "tax_case_100", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice's gross income for the year 2006 is $97407. Bob's gross income for the year 2006 is $136370. Alice and Bob have been married since Feb 3rd, 2006. Bob and Alice file a joint return for 2006 and take the standard deduction.
How much tax does Bob have to pay in 2006?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat is the Chambers rule?\n\nAnswer:", "expected": "Due Process can require the admission of some evidence offered by a criminal defendant, even if other evidence rules would violate their use (e.g., hearsay)", "metadata": {"id": "rule_qa:30", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 30, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nn Burns' Law Dictionary (1792) smugglers are said to be \u2018those who conceal prohibited goods and defraud the king of his customs on the seacoast by running of goods and merchandise.\u2019\n\nAnswer:", "expected": "smuggler", "metadata": {"id": "definition_extraction:217", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 217}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nWith respect to the requirements of organizational standing, \"the second and third conditions are unquestionably satisfied here\" because \"protecting the environment is a core purpose of [Southwest Advocates] and the relief it seeks does not require the participation of individual members.\"\n\nAnswer:", "expected": "Utah Physicians for a Healthy Env't v. Diesel Power Gear, LLC", "metadata": {"id": "citation_prediction_open:48", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 48, "circuit": "Tenth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nThe respondents do not dispute that the trustee meets the usual definition of the word \u201cassignee\u201d in both ordinary and legal usage. See Webster's Third New International Dictionary 132 (1986) (defining an \u201cassignee\u201d as \u201cone to whom a right or property is legally transferred\u201d); Black's Law Dictionary 118-119 (6th ed. 1990) (defining an \u201cassignee\u201d as \u201c[a] person to whom an assignment is made\u201d and an \u201cassignment\u201d as \u201c[t]he act of transferring to another all or part of one's property, interest, or rights\u201d); cf. 26 CFR \u00a7 301.6036-1(a)(3) (1991) (defining an \u201cassignee for the benefit of ... creditors\u201d as any person who takes possession of and liquidates property of a debtor for distribution to creditors).\n\nAnswer:", "expected": "assignee, assignment", "metadata": {"id": "definition_extraction:505", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 505}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nIn reviewing a motion for summary judgment, we apply the same standard as the District Court, \"[d]rawing all reasonable inferences in favor of the party against whom judgment is sought\" and affirming the grant of the motion \"only when no 27 issues of material fact exist and the party for whom judgment is entered is entitled to judgment as a matter of law.\"\n\nAnswer:", "expected": "Prusky v. Reliastar Life Ins. Co.", "metadata": {"id": "citation_prediction_open:23", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 23, "circuit": "Third Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nReversion signifies the returning of the land after a particular estate is ended. Jacobs' Law Dict., Tit. Reversion.\n\nAnswer:", "expected": "reversion", "metadata": {"id": "definition_extraction:323", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 323}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\nBic purchased all of Ballpoint's assets. The purchase agreement included a provision for assumption of Ballpoint's liabilities necessary to continue Ballpoint's ongoing operations. Ballpoint's former employees no longer receive long-term disability payments as a result of the asset purchase. They have brought suit against Bic. Ballpoint had conveyed its assets to Bic in order to avoid paying the disability benefits.\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:25", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 25, "index": 25}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nIn federal court, who decides whether a declarant was authorized to make statements on behalf of another?\n\nAnswer:", "expected": "Under FRE, the judge decides whether the declarant was authorized (a preliminary question)", "metadata": {"id": "rule_qa:22", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 22, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Kodak purchased the assets of a small camera manufacturer. The small camera manufacturer was quickly dissolved following the asset purchase. Kodak assumed the small camera manufacturer's liabilities in order to continue its business uniterrupted. Following the asset purchase, Kodak closed the small camera manufacturer's corporate headquarters. The small camera manufacturer's tort creditors now bring claims against Kodak.\"\n\nAnswer:", "expected": "['de facto merger', 'mere continuation']", "metadata": {"id": "successor_liability:1", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 1, "index": 1}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nOnce the case proceeds to trial, the full record developed in court supersedes the record existing at the time of the summary-judgment motion.\n\nAnswer:", "expected": "Ortiz v. Jordan", "metadata": {"id": "citation_prediction_open:5", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 5, "circuit": "Fifth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nThat is because the words \u201cown\u201d and \u201cownership\u201d\u2014neither of which is defined in the FSIA\u2014are not technical terms or terms of art but common terms, the precise legal meaning of which depends upon the statutory context in which they appear. See J. Cribbet & C. Johnson, Principles of the Law of Property 16 (3d ed. 1989) (\u201cAnglo\u2013American law has not made much use of the term ownership in a technical sense\u201d); Black's Law Dictionary 1049, 1105 (6th *482 ed. 1990) (\u201cThe term [\u2018owner\u2019] is ... a nomen generalissimum\u201d\u2014a \u201cterm of the most general meaning\u201d or \u201cof the most general kind\u201d\u2014\u201cand its meaning is to be gathered from the connection in which it is used, and from the subject-matter to which it is applied\u201d).\n\nAnswer:", "expected": "owner", "metadata": {"id": "definition_extraction:156", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 156}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice and Bob got married on Sep 22nd, 2005. Their son Charlie was born Jan 10th, 2002. Bob passed away at the end of 2010. In 2011, Alice paid for her and Charlie's housing, a house that they shared. In 2011, Alice's gross income was $25561 and she took the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2011?\n\nAnswer:", "expected": "$2334", "metadata": {"id": "sara_numeric:33", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 33, "case id": "tax_case_88", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice and Bob got married on Sep 22nd, 2005. Their son Charlie was born Jan 10th, 2002. Bob passed away at the end of 2010. In 2011, Alice paid for her and Charlie's housing, a house that they shared. In 2011, Alice's gross income was $25561 and she took the standard deduction.
How much tax does Alice have to pay in 2011?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nBob, Alice's father, has the same principal place of abode as Alice since 2012, and has had no income since. Alice's gross income for the year 2015 is $102268. Alice takes the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2015?\n\nAnswer:", "expected": "$25055", "metadata": {"id": "sara_numeric:37", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 37, "case id": "tax_case_61", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Bob, Alice's father, has the same principal place of abode as Alice since 2012, and has had no income since. Alice's gross income for the year 2015 is $102268. Alice takes the standard deduction.
How much tax does Alice have to pay in 2015?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nIn nearly all situations, \"a case arises under federal law when federal law creates the cause of action asserted.\"\n\nAnswer:", "expected": "Gunn v. Minton,", "metadata": {"id": "citation_prediction_open:39", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 39, "circuit": "Fourth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nTo be \"equivalent to a demotion,\" the action need not \"result in a decrease in pay, title, or grade; it can be a demotion if the new position proves objectively worse\u2014such as being less prestigious or less interesting or providing less room for advancement.\"\n\nAnswer:", "expected": "Alvarado v. Tex. Rangers", "metadata": {"id": "citation_prediction_open:7", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 7, "circuit": "Fifth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Kodak purchased all of Small Camera Corp's assets last year. The purchase agreement included no provision that Kodak would assume Small Camera's liabilities. Following the asset purhcase, Small Camera's directors assumed directorships on Kodak's board. In addition, Small Camera's special digital cameras were known to occassionally secrete a chemical that burns the user's hands. However, Small Camera has not yet dissolved and users may still bring suit against Small Camera.\"\n\nAnswer:", "expected": "['mere continuation', 'fraudulent conveyance']", "metadata": {"id": "successor_liability:40", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 40, "index": 40}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\n\"The word 'under' can mean [i]n accordance with. 18 Oxford English Dictionary 950 (2d ed.1989). See also Black's Law Dictionary 1525 (6th ed. 1990) ('according to').\"\n\nAnswer:", "expected": "under", "metadata": {"id": "definition_extraction:551", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 551}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice shares a house with her father Bob since 2007. Alice pays for 75% of the costs of the house, while Charlie, her brother, pays for the remaining 25%. Alice's gross income for the year 2012 was $67285 and Charlie's was $56174. Alice is allowed itemized deductions of $17817.\n\nquestion:\nHow much tax does Alice have to pay in 2012?\n\nAnswer:", "expected": "$8883", "metadata": {"id": "sara_numeric:89", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 89, "case id": "tax_case_75", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice shares a house with her father Bob since 2007. Alice pays for 75% of the costs of the house, while Charlie, her brother, pays for the remaining 25%. Alice's gross income for the year 2012 was $67285 and Charlie's was $56174. Alice is allowed itemized deductions of $17817.
How much tax does Alice have to pay in 2012?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nProof of scienter requires \"a showing of either conscious intent to defraud or 'a high degree of recklessness.'\"\n\nAnswer:", "expected": "SEC v. Ficken", "metadata": {"id": "citation_prediction_open:17", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 17, "circuit": "First Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nIn other words, the DJA \"creates a means by which rights and obligations may be adjudicated in cases involving an actual controversy that has not reached the stage at which either party may seek a coercive remedy.\"\n\nAnswer:", "expected": "United States v. Doherty", "metadata": {"id": "citation_prediction_open:30", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 30, "circuit": "Second Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nThird, Ms. Dengel has satisfactorily alleged that her injuries would \"likely be redressed by a favorable decision.\"\n\nAnswer:", "expected": "Clinton v. City of New York,", "metadata": {"id": "citation_prediction_open:52", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 52, "circuit": "Tenth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla company defendants\nList the company (corporate/entity) defendants named in the following complaint. Respond with only the company name(s), comma-separated, or \"Not named\" if there are none.\n\n12. Plaintiff, as set forth in the accomp anying Certification, purchased common \nshares of Arrowhead at artificially inflated pri ces during the Class Period and was \ndamaged upon the revelation of the alleged corrective disclosure. \n13. Defendant Arrowhead Pharmaceuticals , Inc. is incorporated in Delaware , \nand the C ompany\u2019s principal executive offices are located at 225 South Lake Avenue , Case 2:16-cv-08505 Document 1 Filed 11/15/16 Page 4 of 36 Page ID #:4 \n5 \n 1 \n2 \n3 \n4 \n5 \n6 \n7 \n8 \n9 \n10 \n11 \n12 \n13 \n14 \n15 \n16 \n17 \n18 \n19 \n20 \n21 \n22 \n23 \n24 \n25 \n26 \n27 \n28 \n29 \n30 \n31 \n32 Suite 1050 , Pasadena, California 91101 . Arrowhead \u2019s common stock trades on the \nNASDAQ under the ticker symbol \u201c ARWR .\u201d \n14. Defendant Christopher R. Anzalone has served at all relevant times as the \nCompany\u2019s Chief Executive Officer , President, and Director . \n15. Defendant Kenneth A. Myszkowski has served at all relevant times as the \nCompany\u2019s Chief Financial Officer. \n16. The Defendant s referenced above in \u00b6\u00b6 14-15 are sometimes referred to \nherein as the \u201cIndividual Defendant s.\u201d\n\nAnswer:", "expected": "Arrowhead Pharmaceuticals, Inc. (f/k/a Arrowhead Research Corporation)", "metadata": {"id": "ssla_company_defendants:14", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_company_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 14}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"General Motors purchased substantially all of the assets of OnStar Corp. It did not assume OnStar's liabilities. Following the purchase, OnStar was dissolved. OnStar was paying several hundred employees private pension benefits. Due to its asset sale and dissolution, OnStar is no longer making these payments. In fact, OnStar conveyed its assets to General Motors in order to avoid making pension payments. A former Onstar employee sues General Motors for relief.\"\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:20", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 20, "index": 20}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nDistrict courts must hold an evidentiary hearing on motions under \u00a7 2255 \"unless the record conclusively shows that the petitioner is entitled to no relief.\"\n\nAnswer:", "expected": "Martin v. United States", "metadata": {"id": "citation_prediction_open:3", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 3, "circuit": "Sixth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Chemical Corp purchased substantially all of Small Chemical Corp's assets three years ago. The purchase agreement included no provision that Big Chemical would assume Small Chemical's liabilities. However, the asset sale fraudently dumped Small Chemical's workers on long-term disability. A former Small Chemical employee sues Big Chemical for relief. \"\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:19", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 19, "index": 19}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nUnder which statute is the patent enablement requirement codified?\n\nAnswer:", "expected": "35 USC 112", "metadata": {"id": "rule_qa:35", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 35, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Forest Corp purchased a substantial amount of Tree Corp's assets last year. The asset purchase agreement expressly disclaimed any liability arising out of Tree Corp's activities. Tree Corp was dissolved immediately following the asset purchase. None of Tree Corp's employees became employees of Forest Corp. However, all of Tree Corp's shareholders because shareholders of Forest Corp. A number of years later, liability for a tort carried out by Tree Corp is discovered. The victims bring suit against Forest Corp.\"\n\nAnswer:", "expected": "['de facto merger', 'mere continuation']", "metadata": {"id": "successor_liability:4", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 4, "index": 4}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nRequiring that evidence be \u2018immediate' and \u2018apparent' constrains the expansion of the limited search authorized by the warrant into a generalized search, and it prevents officers from having an opportunity to create a reason to expand the search.\n\nAnswer:", "expected": "United States v. McLevain", "metadata": {"id": "citation_prediction_open:38", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 38, "circuit": "Sixth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nThe term \u2018open court\u2019 is used in contradistinction to a judge sitting in chambers\u2026\n\nAnswer:", "expected": "open court", "metadata": {"id": "definition_extraction:390", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 390}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla plaintiff\nList the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or \"Not named\" if there are none.\n\n9. Plaintiff is an individual citizen of the State of Massachusetts . He is , and at all \ntimes relevant hereto, ha s been a MRVC stockholder . \n10. Defendant MRVC is a Delaware corporation and m aintains its principal executive \noffices at 20520 Nordhoff Street, Chatsworth, CA 91311 . MRVC \u2019s common stock is traded on \nthe Nasdaq under the ticker symbol \u201c MRVC. \u201d \n11. Defendant Ken Traub (\u201cTraub\u201d) has been a director at all relevant times \nand is Chairman o f the Board . \n12. Defendant Robert Pons (\u201cPons\u201d) has been a director at all relevant times and \nis Vice -Chairman of the Board. \n13. Defendant Mark J. Bonney has been a director at all relevant times. He is \nalso President and Chief Executive Officer (\u201cCEO\u201d) of the Company . \n14. Defendant Jeannie H. Diefenderfer (\u201cDiefenderfer \u201d) has been a director at all \nrelevant times. \n15. Defendant Brian Bellinger (\u201cBellinger \u201d) has been a director at all relevant times . \n16. Defendant Jeffrey Tuder (\u201cTuder \u201d) has been a director at all relev ant times . \n17. The defendants identified in paragraphs 12 through 17 are collectively referred to \nherein as the \u201cDirector Defendants\u201d or the \u201cIndividual Defendants.\u201d \n18. Defendant Parent is a Delaware corporation and a party to the Merger Agree ment. \n19. Defendant Merger Sub is a Delaware corporation, a wholly -owned subsidi ary of \nParent, and a party to the Merger Agree ment. \nJURISDICTION AND VENUE \n20. This Court has subject matter jurisdiction pursuant to Section 27 of the Exchange \nAct (15 U.S.C. \u00a7 78aa) and 28 U.S.C. \u00a7 1331 (federal question jurisdiction) as Plaintiff alleges Case 2:17-cv-05434 Document 1 Filed 07/24/17 Page 4 of 27 Page ID #:4 \n- 5 - \nCLASS ACTION COMPLAINT 1 \n2 \n3 \n4 \n5 \n6 \n7 \n8 \n9 \n10 \n11 \n12 \n13 \n14 \n15 \n16 \n17 \n18 \n19 \n20 \n21 \n22 \n23 \n24 \n25 \n26 \n27 \n28 \n violations of Sections 14(e) and Section 20(a) of the Exchange Act. This action is not a collusive \none to confer jurisdiction on a court\n\nAnswer:", "expected": "['Not named']", "metadata": {"id": "ssla_plaintiff:198", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_plaintiff", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 198}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. From 2004 to 2019, Bob furnished the costs of maintaining the home where Alice, Bob and Charlie lived during that time. Charlie married Dan on Feb 14th, 2018 and they file separate tax returns in 2018. Dan's principal place of abode for 2018 is different from Charlie's. Alice's gross income in 2018 was $54232, and Bob's gross income was $43245. Alice and Bob file a joint return in 2018 and take the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2018?\n\nAnswer:", "expected": "$15777", "metadata": {"id": "sara_numeric:25", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 25, "case id": "tax_case_21", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. From 2004 to 2019, Bob furnished the costs of maintaining the home where Alice, Bob and Charlie lived during that time. Charlie married Dan on Feb 14th, 2018 and they file separate tax returns in 2018. Dan's principal place of abode for 2018 is different from Charlie's. Alice's gross income in 2018 was $54232, and Bob's gross income was $43245. Alice and Bob file a joint return in 2018 and take the standard deduction.
How much tax does Alice have to pay in 2018?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla plaintiff\nList the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or \"Not named\" if there are none.\n\n6. Plaintiff, as set forth in the accompanying certification, incorporated \nby reference herein, purchased 500.com securities during the Class Period and was \neconomically damaged thereby. \n7. Defendant 500.com , through its subsidiaries, purports to provide \nonline gaming services primarily in the People's Republic of China and Europe . \nThe Company is incorporated in the Cayman Islands and its principal executive \noffice is located at 12F, West Side, Block B, Building No. 7, Shenzhen 518115, \nThe People\u2019s Republic of China . 500.com securities trade on the New York Stock \nExchange (\u201cNYSE\u201d) under the ticker symbol \u201c WBAI .\u201d \n8. Defendant Zhengming Pan (\u201cPan\u201d) has served as the Company \u2019s \nPresident, Chief Executive Officer (\u201cCEO\u201d) , and as a Director throughout the \nClass Period . Case 2:20-cv-00485 Document 1 Filed 01/15/20 Page 3 of 21 PageID: 3 \n \n4 9. Defendant Qiang Yuan (\u201cYuan \u201d) has served as the Company\u2019s Chief \nFinancial Officer (\u201cCFO\u201d) throughout the Class Period . \n10. Defendants Pan and Yuan are collectively referred to herein as the \n\u201cIndividual Defendants.\u201d \n11. Each of the Individual Defendants: \n(a) directly participated in the management of the Company; \n(b) was directly involved in the day -to-day operations of the \nCompany at the highest levels; \n(c) was privy to confidential propriet ary information concerning \nthe Company and its business and operations; \n(d) was directly or indirectly involved in drafting, producing, \nreviewing and/or disseminating the false and misleading \nstatements and information alleged herein; \n(e) was directly or i ndirectly involved in the oversight or \nimplementation of the Company \u2019s internal controls; \n(f) was aware of or recklessly disregarded the fact that the false \nand misleading statements were being issued concerning the \nCompany; and/or \n(g) approved or ratified these statements in violation of the federal \nsecurities laws. Case 2:20-cv-00485 Document 1 Filed 01/15/20\n\nAnswer:", "expected": "['Not named']", "metadata": {"id": "ssla_plaintiff:694", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_plaintiff", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 694}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nThat an \u201centerprise\u201d must have a purpose is apparent from the meaning of the term in ordinary usage, i.e., a \u201cventure,\u201d \u201cundertaking,\u201d or \u201cproject.\u201d Webster's Third New International Dictionary 757 (1976).\n\nAnswer:", "expected": "enterprise", "metadata": {"id": "definition_extraction:32", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 32}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla company defendants\nList the company (corporate/entity) defendants named in the following complaint. Respond with only the company name(s), comma-separated, or \"Not named\" if there are none.\n\n11. Plaintiff, as set forth in the attached Certification, acquired Fortress securities at \nartificially inflated prices dur ing the Class Period and was da maged upon the revelation of the \nalleged corrective disclosures. \n12. Defendant Fortress is a Delaware corporation with principal executive offices \nlocated at 2 Gansevoort Street, 9th Floor, New York, New York 1 0014. Fortress securities trade \nin an efficient market on the NASDAQ under the ticker symbol \u201cFBIO.\u201d \n13. Defendant Lindsay A. Rosenwald, M.D. (\u201cRosenwald\u201d) has served a s Fortress\u2019s \nChairman, President, and Chief E xecutive Officer at all relevan t times. \n14. Defendant Robyn M. Hunter (\u201cHunter\u201d) has served as Fortress\u2019s C hief Financial \nOfficer at all relevant times. \n15. Defendants Rosenwald and Hunter are sometimes referred to herei n as the \n\u201cIndividual Defendants.\u201d \n16. The Individual Defendants possessed the power and authority to control the \ncontents of Fortress\u2019s SEC filings, press releases, and other m arket communications. The \nIndividual Defendants were provi ded with copies of Fortress\u2019s S EC filings and press releases \nalleged herein to be misleading prior to or shortly after their issuance and had the ability and \nopportunity to prevent their issuance or to cause them to be co rrected. Because of their positions \nwith Fortress, and their access to material information availab le to them but not to the public, the \nIndividual Defendants knew that the adverse facts specified her ein had not been disclosed to and \nwere being concealed from the p ublic, and that the positive rep resentations being made were then \nmaterially false and misleading. The Individual Defendants are liable for the false statements and \nomissions pleaded herein. Case 1:20-cv-05767 Document 1 Filed 11/27/20 Page 4 of 19 PageID #: 4 \n5 \n 17. Fortress and the Individual Defendants are collectively referred to herein as \n\u201cDefendants.\u201d\n\nAnswer:", "expected": "Fortress Biotech, Inc.", "metadata": {"id": "ssla_company_defendants:490", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_company_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 490}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice and Charlie have a son, Bob. From September 1st, 2015 to November 3rd, 2019, Alice, Bob and Charlie lived in the same home. Alice and Charlie got married on Feb 3rd, 1992. Alice is a nonresident alien. In 2018, Alice earned $643531. Charlie had no income in 2018. Alice takes the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2018?\n\nAnswer:", "expected": "$243103", "metadata": {"id": "sara_numeric:56", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 56, "case id": "tax_case_87", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice and Charlie have a son, Bob. From September 1st, 2015 to November 3rd, 2019, Alice, Bob and Charlie lived in the same home. Alice and Charlie got married on Feb 3rd, 1992. Alice is a nonresident alien. In 2018, Alice earned $643531. Charlie had no income in 2018. Alice takes the standard deduction.
How much tax does Alice have to pay in 2018?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nRegardless, the formal \u201cmedium of exchange\u201d definition is not the only dictionary definition of \u201cmoney,\u201d now or then. The Oxford English Dictionary, for example, included in its definition \u201cproperty or possessions of any kind viewed as convertible into money,\u201d 6 Oxford English Dictionary 603 (1st ed. 1933); Black's Law Dictionary said that money was the representative of \u201ceverything that can be transferred in commerce,\u201d Black's Law Dictionary 1200 (3d ed. 1933); and the New Century Dictionary defined money as \u201cproperty considered with reference to its pecuniary value,\u201d 1 New Century Dictionary of the English Language 1083 (1933).\n\nAnswer:", "expected": "Money", "metadata": {"id": "definition_extraction:146", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 146}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nThe difference between an abstract question and a \u2018controversy' contemplated by the [DJA] is necessarily one of degree, and it would be difficult, if it would be possible, to fashion a precise test for determining in every case whether there is such a controversy.\n\nAnswer:", "expected": "Md. Cas. Co. v. Pac. Coal & Oil Co.,", "metadata": {"id": "citation_prediction_open:32", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 32, "circuit": "Second Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nIn 2017, Alice was paid $33200. Bob is Alice's father since April 15th, 1978. In 2017, Alice and Bob lived in a house that Alice maintained. In 2017, Alice takes the standard deduction. Bob had no income in 2017.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$3720", "metadata": {"id": "sara_numeric:7", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 7, "case id": "tax_case_27", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
In 2017, Alice was paid $33200. Bob is Alice's father since April 15th, 1978. In 2017, Alice and Bob lived in a house that Alice maintained. In 2017, Alice takes the standard deduction. Bob had no income in 2017.
How much tax does Alice have to pay in 2017?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat is the FRE 403 balancing rule?\n\nAnswer:", "expected": "The court may exclude relevant evidence if its probative value is substantially outweighed by a danger of one or more of the following: unfair prejudice, confusing the issues, misleading the jury, undue delay, wasting time, or needlessly presenting cumulative evidence.", "metadata": {"id": "rule_qa:15", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 15, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nThis Circuit recognizes that when evaluating an application of the plain view doctrine, an officer's testimony can be \"sufficient to establish that the [incriminating evidence] was visible from outside the car.\"\n\nAnswer:", "expected": "United States v. Galaviz", "metadata": {"id": "citation_prediction_open:37", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 37, "circuit": "Sixth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla plaintiff\nList the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or \"Not named\" if there are none.\n\n9. Plaintiff is, and has been at all relevant times, the owner of At Home common stock and has held such stock since prior to the wrongs complained of herein. 10. Individual Defendant Steve Barbarick has served as a member of the Board since July 2018. 11. Individual Defendant Wendy A. Beck has served as a member of the Board since September 2014. Case 1:21-cv-04882 Document 1 Filed 06/02/21 Page 3 of 154 12. Individual Defendant Paula Bennett has served as a member of the Board since July 2018. 13. Individual Defendant Lewis L. Bird III has served as a member of the Board since April 2017 and is also the President and Chief Executive Officer of the Company . 14. Individual Defendant John Butcher has served as a member of the Board since February 2020. 15. Individual Defendant Elisabeth B. Charles has served as a member of the Board since December 2016. 16. Individual Defendant Joanne C. Crevoiserat has served as a member of the Board since Januiary 2019. 17. Individual Defendant Philip L. Francis has served as a member of the Board since May 2015. 18. Individual Defendant Kenneth Simril has served as a member of the Board since November 2020. 19. Individual Defendant Larry D. Stone has served as a member of the Board since December 2014. 20. Defendant At Home is incorporated in Delaware and maintains its principal offices at 1600 East Plano Parkway, Plano, Texas 75074. The Company\u2019s common stock trades on the New York Stock Exchange under the symbol \u201cHOME.\u201d 21. The defendants identified in paragraphs 10-19 are collectively referred to as the \u201cIndividual Defendants\u201d or the \u201cBoard.\u201d 22. The defendants identified in paragraphs 10-20 are collectively referred to as the \u201cDefendants.\u201d Case 1:21-cv-04882 Document 1 Filed 06/02/21 Page 4 of 155\n\nAnswer:", "expected": "[\"Ryan O'Dell\"]", "metadata": {"id": "ssla_plaintiff:867", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_plaintiff", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 867}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nPer the Hertz \"nerve center\" test, where is a corporation's principal place of business?\n\nAnswer:", "expected": "The headquarters of the corporation, i.e. where the high level officers direct, control, and coordinate the corporation's activities.", "metadata": {"id": "rule_qa:5", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 5, "doctrine": "Civil Procedure"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nSurely a most familiar meaning is, as the Constitution's Second Amendment (\u201ckeep and bear Arms\u201d) (emphasis added) and Black's Law Dictionary, at 214, indicate: \u201cwear, bear, or carry ... upon the person or in the clothing or in a pocket, for the purpose ... of being armed and ready for offensive or defensive action in a case of conflict with another person.\u201d\n\nAnswer:", "expected": "keep and bear arms", "metadata": {"id": "definition_extraction:642", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 642}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are the three requirements for specific jurisdiction in federal court?\n\nAnswer:", "expected": "There must be sufficient minimum contacts between the defendant and the forum state, the claim must arise out of the nexus of these contacts, and the excercise of jurisdiction must be reasonable in light of these factors.", "metadata": {"id": "rule_qa:7", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 7, "doctrine": "Civil Procedure"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla plaintiff\nList the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or \"Not named\" if there are none.\n\n6.\n \nPlaintiff, as set forth in the accompanying Certification, purchased \nQuadrant 4\n \nsecuri\nties\n \nat artificially inflated prices during the Class Period and was damaged upon the \nrevelation of the alleged corrective disclosure.\n \n7.\n \nDefendant \nNandu Thondavadi\n \n(\u201c\nThondavadi\n\u201d) \nwas \nthe Chief Executive Officer \n(\u201cCEO\u201d) \nand a Director \nof \nQuadrant 4\n \nfrom 2010 until his abrupt resignation on \nDecember 5, \n2016\n. \n \n8.\n \nDefendant \nDhru Desai\n \n(\u201c\nDesai\n\u201d) \nwas \nthe Chief Financial Officer (\u201cCFO\u201d) \nand a \nDirector \nof \nQuadrant 4\n \nfrom 2010 until his abrupt resignation on \nDecember 5, 2016\n.\n \n \n9.\n \nDefendant \nThomas E. Sawyer\n \n(\u201c\nSawye\nr\n\u201d) has been a director of the Company since \n2010 and a member of the Audit Committee from January 1, 2013.\n \n10.\n \nDefendant \nPhilip Firrek\n \n(\u201cFirrek\u201d) has been a director of the Company since 2014 \nand the \nChairman of \nthe Audit Committee since \nMarch 6, 2015\n.\n \n11.\n \nDefendant \nEric Gurr\n \n(\u201cGurr\u201d) \nwas \na director of the Company from 2013 until his \nresignation on December \n31, 2016\n \nand the \nChairman of \nthe Audit Committee from \nJanuary 1, 2013 \nthrough March 6, 2015\n.\n \n12.\n \nDefendants \nThondavadi\n, \nDesai\n,\n \nSawyer\n,\n \nFirrek\n, and Gurr\n \na\nre s\nometimes referred to \nherein as the \n\u201cDefendants\u201d or \n\u201cIndividual Defendants.\u201d\n \n13.\n \nEach of the Individual Defendants:\n \n(a)\n \ndirectly participated in the management of the Company;\n \n(b)\n \nwas directly involved in the day\n-\nto\n-\nday operations of the Company at the highest \nlevels;\n Case 3:17-cv-04908 Document 1 Filed 07/05/17 Page 3 of 25 PageID: 3 \n4\n \n(c)\n \nwas privy to confidential proprietary information concerning the Company and its \nbusiness and operations;\n \n(d)\n \nwas directly or indirectly involved in drafting, producing, reviewing and/or \ndisseminating the false and misleading statements and inf\normation alleged herein;\n \n(e)\n \nwas directly or indirectly involved in the oversight or implementation of the \nCompany\u2019s internal controls;\n \n(f)\n\nAnswer:", "expected": "['Not named']", "metadata": {"id": "ssla_plaintiff:193", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_plaintiff", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 193}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla company defendants\nList the company (corporate/entity) defendants named in the following complaint. Respond with only the company name(s), comma-separated, or \"Not named\" if there are none.\n\n14. Plaintiff Andre Luis Gonzalez, as se t forth in the accompanying certification, \nincorporated by reference herein, purchased Ne ovasc securities during the Class Period, and Case 1:20-cv-09313 Document 1 Filed 11/05/20 Page 4 of 26 \nCLASS ACTION COMPLAINT \n4 suffered damages as a result of the federal securi ties law violations and false and/or misleading \nstatements and/or material omissions alleged herein. \n15. Defendant Neovasc is incorporated under th e laws of Canada with its principal \nexecutive offices located in British Columbia , Canada. Neovasc\u2019s comm on shares trade on the \nNASDAQ exchange under the symbol \u201cNVCN.\u201d \n16. Defendant Fred Colen (\u201cColen\u201d) was the Company\u2019s Chief Executive Officer \n(\u201cCEO\u201d) at all relevant times. \n17. Defendant Christopher Clark (\u201cClark\u201d) wa s the Company\u2019s Chief Financial Officer \n(\u201cCFO\u201d) at all relevant times. \n18. Defendants Colen and Clark (collectively th e \u201cIndividual Defendants\u201d), because of \ntheir positions with the Company, possessed the power and authority to control the contents of the \nCompany\u2019s reports to the SEC, press releases an d presentations to securi ties analysts, money and \nportfolio managers and institutional investors, i. e., the market. The Individual Defendants were \nprovided with copies of the Company\u2019s reports and press releases alleged herein to be misleading \nprior to, or shortly after, their issuance and had the ability and oppor tunity to prevent their issuance \nor cause them to be corrected. Because of their positions and access to material non-public \ninformation available to them, the Individual Defendants knew th at the adverse facts specified \nherein had not been disclosed to, and were being concealed from, the public, and that the positive \nrepresentations which were being made were th en materially false and/or misleading. The \nIndividual Defendants are liable for th e false statements pleaded herein.\n\nAnswer:", "expected": "Neovasc, Inc.", "metadata": {"id": "ssla_company_defendants:474", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_company_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 474}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nIn my view, the term \u201cthreat\u201d in\u00a0\u00a7 875(c)\u00a0can fairly\u00a0*744\u00a0be defined as a statement that is reasonably interpreted as \u201can expression of an intention to inflict evil, injury, or damage on another.\u201d Webster's Third New International Dictionary 2382 (1976).\n\nAnswer:", "expected": "threat", "metadata": {"id": "definition_extraction:597", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 597}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nThis Court has sometimes dismissed suits brought under Section 1983 \"because the federal claims were insubstantial and were pretextual state law claims.\"\n\nAnswer:", "expected": "Lovern v. Edwards", "metadata": {"id": "citation_prediction_open:40", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 40, "circuit": "Fourth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Pharma purchases substantially all of DW I's assets. The purchase agreement expressly disclaims all liabilities of DW I. DW I had developed a successful drug that regulated oxygen levels in the blood; however, at the time of the sale DW I knew that it faced products liability lawsuits for defective drug production. After the purchase of DW I's assets, DW I dissolves. It noticed Big Pharma during negotiations. Users of DW I's drug bring a mass tort claim against Big Pharma alleging that DW I's drug incorrectly measured oxygen levels in the blood leading to harm.\"\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:31", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 31, "index": 31}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla individual defendants\nList the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or \"Not named\" if there are none.\n\n10. Plaintiff has owned the common stock of C ypress since prior to the announcement of \nthe Proposed Transaction herein complained of and continues to own this stock. \n11. Cypress is a corporation dul y organized and existing under the laws of Delaware and \nmaintains its principal offices in San Jose, California. Cypress is, and at all relevant times hereto was, listed and traded on the NASDAQ Stock Exchange under the symbol \u201cCY.\u201d \n12. Defendant W. Steve Albrecht has been the Ch airman of the Board since June 2017 and \nhas been a member of the Board since 2003. \n13. Defendant Hassane El-Khoury has been the Company\u2019s President and Chief Executive \nOfficer, and a member of the Board since August 2016. \n14. Defendant Oh Chul Kwon has been a member of the Board since 2015, \n15. Defendant Catherine P. Lego has been a member of the Board since 2017. \n16. Defendant Camillo Martino has been a member of the Board since 2017. \n17. Defendant Jeffrey J. Owens has been a member of the Board since 2017. \n18. Defendant Jeannine P. Sargent has b een a member of the Board since 2017. \n19. Defendant Michael S. Wishart has been a member of the Board since 2015. \n20. The Defendants referred to in paragraphs 12- 19 are collectively referred to herein as the \n\u201cIndividual Defendants\u201d and/or the \u201cBoard.\u201d \n21. The Defendants referred to in paragraphs 11- 19 are collectively referred to herein as the \n\u201cDefendants.\u201d\n\nAnswer:", "expected": "W Steve Albrecht,Hassane El-Khoury,Oh Chul Kwon,Catherine P Lego,Camillo Martino,Jeffrey J Owens,Jeannine P Sargent,Michael S Wishart", "metadata": {"id": "ssla_individual_defendants:590", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_individual_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 590}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nThe common meaning of the term \u201ccurriculum\u201d is \u201cthe whole body of courses offered by an educational institution or one of its branches.\u201d Webster's Third New International Dictionary 557 (1976); see also Black's Law Dictionary 345 (5th ed. 1979) (\u201cThe set of studies or courses for a particular period, designated by a school or branch of a school\u201d). Cf. Hazelwood School Dist. v. Kuhlmeier, 484 U.S., at 271, 108 S.Ct., at 570 (high school newspaper produced as part of the school's journalism class was part of the curriculum).\n\nAnswer:", "expected": "curriculum", "metadata": {"id": "definition_extraction:580", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 580}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nUnder the Abercrombie distinctiveness spectrum, what are fanciful terms?\n\nAnswer:", "expected": "Fanciful terms are those that are entirely made up.", "metadata": {"id": "rule_qa:44", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 44, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla company defendants\nList the company (corporate/entity) defendants named in the following complaint. Respond with only the company name(s), comma-separated, or \"Not named\" if there are none.\n\n12. Plaintiff Jerry Peacock, as set forth in the accompanying certification, incorporated by reference herein, purchased Dutch Bros securities during the Class Period, and suffered damages as a result of the federal securities law violations and false and/or misleading statements and/or material omissions alleged herein. Case 1:23-cv-01794 Document 1 Filed 03/01/23 Page 4 of 26 \n4 13. Defendant Dutch Bros is incorporated under the laws of Delaware with its principal executive offices located in Grants Pass, Oregon. Dutch Bros\u2019 class A common stock trades on the New York Stock Exchange (\u201cNYSE\u201d) under the symbol \u201cBROS.\u201d 14. Defendant Jonathan Ricci was the Company\u2019s President and Chief Executive Officer at all relevant times. 15. Defendant Charles L. Jemley was the Company\u2019s Chief Financial Officer at all relevant times. 16. Defendants Ricci and Jemley (collectively the \u201cIndividual Defendants\u201d), because of their positions with the Company, possessed the power and authority to control the contents of the Company\u2019s reports to the SEC, press releases and presentations to securities analysts, money and portfolio managers and institutional investors, i.e., the market. The Individual Defendants were provided with copies of the Company\u2019s reports and press releases alleged herein to be misleading prior to, or shortly after, their issuance and had the ability and opportunity to prevent their issuance or cause them to be corrected. Because of their positions and access to material non-public information available to them, the Individual Defendants knew that the adverse facts specified herein had not been disclosed to, and were being concealed from, the public, and that the positive representations which were being made were then materially false and/or misleading. The Individual Defendants are liable for the false statements pleaded herein. Case 1:23-cv-01794 Document 1 Filed 03/01/23 Page 5 of 26 \n5\n\nAnswer:", "expected": "Dutch Bros, Inc.", "metadata": {"id": "ssla_company_defendants:1213", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_company_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 1213}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice got married on October 9th, 2016. Alice files a joint return with her spouse for 2017. Alice's and her spouse's gross income for the year 2017 is $42876. They take the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$4931", "metadata": {"id": "sara_numeric:35", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 35, "case id": "tax_case_50", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice got married on October 9th, 2016. Alice files a joint return with her spouse for 2017. Alice's and her spouse's gross income for the year 2017 is $42876. They take the standard deduction.
How much tax does Alice have to pay in 2017?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nUnder the Federal Rules of Evidence, when is a piece of evidence relevant?\n\nAnswer:", "expected": "Evidence is relevant if: (a) it has any tendency to make a fact or more less probable; and (b) the fact is of consequence in determining the action", "metadata": {"id": "rule_qa:14", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 14, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla plaintiff\nList the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or \"Not named\" if there are none.\n\n9. Plaintiff is, and has been at all releva nt times, the owner of Front Yard common \nstock and has held such stock since prio r to the wrongs complained of herein. \n10. Individual Defendant Rochelle R. Dobbs ha s served as a member of the Board since \nDecember 2016 and has been the Chair of the Board since May 2018. \n11. Individual Defendant Leland Abrams has se rved as a member of the Board since \nJune 2019. \n12. Individual Defendant George G. Ellison (\u201cEl lison\u201d) has served as a member of the \nBoard and the Company\u2019s Chief Executive Officer (\u201cCEO\u201d) since June 2015. Ellison is also the Case 1:20-cv-00356-UNA Document 1 Filed 03/12/20 Page 3 of 14 PageID #: 34 co-CEO of Altisource Asset Management Corpor ation (\u201cAAMC\u201d), a company with which Front \nYard has an existing asset management agreement. \n13. Individual Defendant Michae l A. Eruzione has served as a member of the Board \nsince December 2012. \n14. Individual Defendant Leslie Fox has serv ed as a member of the Board since 2019. \n15. Individual Defendant Wade J. Henderson has served as a member of the Board \nsince April 2017. \n16. Individual Defendant Lazar Nikolic has se rved as a member of the Board since \nFebruary 2017. \n17. Individual Defendant George Whitfield Mc Dowell has served as a member of the \nBoard since March 2018. \n18. Defendant Front Yard is incorporated in Maryland and maintains its principal \noffices at 5100 Tamarind Reef, Christiansted, Unit ed States Virgin Islands 00820. The Company\u2019s \ncommon stock trades on the New York St ock Exchange under the symbol \u201cRESI.\u201d \n19. The defendants identified in paragraphs 10- 17 are collectively referred to as the \n\u201cIndividual Defendants\u201d or the \u201cBoard.\u201d \n20. The defendants identified in paragraphs 10- 18 are collectively referred to as the \n\u201cDefendants.\u201d\n\nAnswer:", "expected": "['Not named']", "metadata": {"id": "ssla_plaintiff:725", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_plaintiff", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 725}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla individual defendants\nList the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or \"Not named\" if there are none.\n\n19. Plaintiff Patel acquired newly issued VTRS shares directly from Viatris in exchange for Mylan shares pursuant to the Merger and was damaged thereby. \n 6 20. Defendant Viatris is a pharmaceutical company headquartered in Pennsylvania. By means of the Merger, Viatris was created through the combination of Pfizer\u2019s spun-off Upjohn business and Mylan. Viatris\u2019s common stock trades on the NASDAQ exchange under the ticker \u201cVTRS.\u201d 21. Defendant Pfizer is a pharmaceutical company headquartered in New York. In connection with the Merger, Pfizer spun off its Upjohn business segment into a separate, wholly owned subsidiary, Upjohn, and issued and distributed all outstanding common stock of Upjohn common stock directly to Pfizer shareholders of record on a pro rata basis. Pfizer exercised its control over Viatris and the Merger by designating Pfizer employee representatives as officers and directors of Viatris who, within the scope of their employment or agency on behalf of Pfizer, reviewed, contributed to, signed, or agreed to be named as incoming officer and director designees in the Registration Statement. 22. Defendant Michael Goettler (\u201cGoettler\u201d) was, at all relevant times, Viatris\u2019s President and Chief Executive Officer. Ahead of the Merger, Defendant Goettler was an employee representative of Pfizer, installed by Pfizer as the Global President of Pfizer\u2019s Upjohn business. In his capacity as an employee-agent representative of Pfizer, Defendant Goettler reviewed, contributed to, and signed the Registration Statement. 23. Defendant Sanjeev Narula (\u201cNarula\u201d) was, at all relevant times, Viatris\u2019s Chief Financial Officer, Controller, Treasurer, and Principal Financial and Accounting Officer. Defendant Narula reviewed, contributed to, and signed the Registration Statement. 24. Defendant Bryan Supran (\u201cSupran\u201d) was, at all relevant times, a Director on Viatris\u2019s Board of Directors. Defendant Supran reviewed, contributed to, and signed the Registration Statement.\n\nAnswer:", "expected": "Michael Goettler,Sanjeev Narula,Bryan Supran,Margaret M Madden,Douglas E Giordano,Robert J Coury,Ian Read,James M. Kilts", "metadata": {"id": "ssla_individual_defendants:903", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_individual_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 903}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nObtaining property requires \"not only the deprivation but also the acquisition of property.\" (citing cases) That is, it requires that the victim \"part with\" his property\u2026 and that the extortionist \"gain possession of it,\"\u2026 see also Webster's New International Dictionary 1682 (2d ed. 1949) (defining \"obtain\")\n\nAnswer:", "expected": "obtain", "metadata": {"id": "definition_extraction:469", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 469}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nFor which types of cases is a dying declaration admissible in federal court?\n\nAnswer:", "expected": "In civil or homicide cases", "metadata": {"id": "rule_qa:27", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 27, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhere is venue proper for federal civil cases?\n\nAnswer:", "expected": "Per 1391(b), venue is proper in (a) any district where any defendant resides if all defendants reside in the same state, (b) a district in which a substantial part of the events giving rise to claim occured, or (c) if no district exists which satisfies (a) or (b), then any district in which any defendant is subject to the court's personal jurisdiction.", "metadata": {"id": "rule_qa:8", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 8, "doctrine": "Civil Procedure"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat is a co-conspirator admission under the Federal Rules of Evidence?\n\nAnswer:", "expected": "Co-conspirator admissions are those made by a co-conspirator of the person against whom it\u2019s being offered, during and in furtherance of the conspiracy.", "metadata": {"id": "rule_qa:24", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 24, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nIn usage, \u2018statute\u2019 is a term which has both a restricted and a broad signification. This is reflection in the following excerpt from Bouvier's Law Dictionary, Rawle's Revision: \u2018Statute.-A law established by the act of the legislative power. An act of the Legislature. The written will of the Legislature, solemnly expressed according to the forms necessary to constitute it the law of the state.\n\nAnswer:", "expected": "statute", "metadata": {"id": "definition_extraction:541", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 541}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nOnly when a claim asserted under federal law is \"so insubstantial, implausible, foreclosed by prior decisions of [the Supreme Court], or otherwise completely devoid of merit as not to involve a federal controversy\" should the complaint be dismissed for lack of jurisdiction\n\nAnswer:", "expected": "Oneida Indian Nation v. Oneida Cnty", "metadata": {"id": "citation_prediction_open:42", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 42, "circuit": "Fourth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla company defendants\nList the company (corporate/entity) defendants named in the following complaint. Respond with only the company name(s), comma-separated, or \"Not named\" if there are none.\n\n17. Plaintiff Michael Erber purchased WPZ common units on the New York Stock \nExchange (\u201cNYSE\u201d) throughout the Class Period at prices ranging from $52.96 to $53.15. He \nsuffered damages as a result of the violations of the federal securities laws alleged herein . \n18. Defendant The Williams Companies, Inc. (defined above as \u201cWMB\u201d) is a \ncorporation iunder the laws of the State of Delaware with its principal executive offices located \nin Tulsa, Oklahoma. \n19. Defendant Williams Partners L.P. (defined above as \u201cWPZ\u201d) is a mast er limited \npartnership (\u201cMLP\u201d) organized incorporated under the laws of the State of Delaware with its \nprincipal executive offices located in Tulsa, Oklahoma. \n20. WPZ and WMB are collectively referred to herein as the \u201cEntity Defendants\u201d. \n21. Defendant Williams Pa rtners GP LLC (defined above as \u201cWilliams Partners GP\u201d) \nis a limited liability company organized under the laws of the State of Delaware with its principal \nexecutive offices located in Tulsa, Oklahoma. Defendant Williams Partners GP is the general \npartner of WPZ. \n22. Defendant Alan S. Armstrong (defined above as \u201cArmstrong\u201d) has been \nemployed by WMB for almost thirty years and has served as president, chief executive officer, \nand as a director of WMB since January 2011. Defendant Armstrong also serves as chai rman of \nthe board and chief executive officer of Williams Partners GP, although ETE has recently Case 4:16-cv-00131-JHP-FHM Document 2 Filed in USDC ND/OK on 03/07/16 Page 5 of 346 \n announced its intention to remove Defendant Armstrong from his position as chief executive \nofficer of Williams Partners GP. \n23. Defendant Donald R. Chappel (define d above as \u201cChappel\u201d) has served as senior \nvice president and chief financial officer of WMB since April 2003. Defendant Chappel also \nserves as chief financial officer and as director of Williams Partners GP. \n24. Armstrong, Chappel, WMB and Williams Partners GP are collectively referred to \nherein at the \u201cCo\n\nAnswer:", "expected": "Williams Partners LP\nWilliams Companies, Inc.\nWilliams Partners GP LLC", "metadata": {"id": "ssla_company_defendants:122", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_company_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 122}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nThe Supreme Court and this court have repeatedly \"held that environmental plaintiffs adequately allege injury in fact when they aver that they use the affected area and are persons for whom the aesthetic and recreational values of the area will be lessened by the challenged activity.\"\n\nAnswer:", "expected": "Friends of the Earth, Inc. v. Laidlaw Env't Servs. (TOC), Inc.", "metadata": {"id": "citation_prediction_open:49", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 49, "circuit": "Tenth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nSummary judgment was appropriate if the evidence, viewed in the light most favorable to [Laney], shows no genuine issue of material fact exists and the defendants were entitled to judgment as a matter of law.\n\nAnswer:", "expected": "McManemy v. Tierney", "metadata": {"id": "citation_prediction_open:19", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 19, "circuit": "Eighth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nAfter all, the word \u201cconfidential\u201d sometimes refers, at least in the national security context, to information the disclosure of which would cause harm. See, e.g., Webster's Third New International Dictionary 476 (1966) (defining \u201cconfidential\u201d to mean \u201ccharacterized by or relating to information considered prejudicial to a country's interests\u201d); Webster's New Collegiate Dictionary 237 (1974) (defining \u201cconfidential\u201d to mean \u201ccontaining information whose unauthorized disclosure could be prejudicial to the national interest\u201d).\n\nAnswer:", "expected": "Confidential", "metadata": {"id": "definition_extraction:574", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 574}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are the requirements for a present sense impression in federal court?\n\nAnswer:", "expected": "A present sense impression is a statement describing or explaining an event or condition, made while or immediately after the declarant perceived it. It requires (1) firsthand knowledge, and (2) needs to be close to contemporaneous.", "metadata": {"id": "rule_qa:26", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 26, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nBouvier's Law Dictionary says that in the practice of the law \u2018suit\u2019 means \u2018an action.\u2019\n\nAnswer:", "expected": "Suit", "metadata": {"id": "definition_extraction:234", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 234}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhere is the fixation requirement for copyright material codified?\n\nAnswer:", "expected": "17 USC 102", "metadata": {"id": "rule_qa:48", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 48, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Pharma purchases substantially all of DW I's assets. The purchase agreement expressly provides for assumption of only those liabilities necessary for continuing operations of DW I. DW I had developed a successful drug that regulated oxygen levels in the blood. After the purchase of DW I's assets, DW I dissolves. DW I's shareholders maintain pro rated ownership in Big Pharma equivalent to their ownership in DW I. In addition, there is some overlap between the two companies' management teams. Moreover, Big Pharma continues to employ seventy percent of DW I's workforce. Past users of DW I's drug bring a mass tort claim against Big Pharma alleging that DW I's drug incorrectly measured oxygen levels in the blood leading to harm.\"\n\nAnswer:", "expected": "['de facto merger', 'mere continuation']", "metadata": {"id": "successor_liability:7", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 7, "index": 7}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat test is used to determine a corporation's principal place of business for the purpose of diversity jurisdiction?\n\nAnswer:", "expected": "Nerve center test", "metadata": {"id": "rule_qa:3", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 3, "doctrine": "Civil Procedure"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are the four fair use factors?\n\nAnswer:", "expected": "Per \u00a7107, successful application of the fair use defense requires weighing four factors: (1) the purpose and character of the use, (2) the nature of the copyrighted work, (3) the amount and substantiality of the portion used, (4) the effect of the use upon the potential market or for the value of the copyrighted work.", "metadata": {"id": "rule_qa:38", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 38, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla individual defendants\nList the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or \"Not named\" if there are none.\n\n14. Plaintiff, as set forth in the attached Certification, acquired G S X \nsecurities at artificially inflated prices during the Class Per iod and was damaged \nupon the revelation of the allege d corrective disclosures. \n15. Defendant GSX is a Cayman Islands corporation, with principal \nexecutive offices located at Towe r C, Beyondsoft Building, 7 Ea st Zone, 10 \nXibeiwang East Road, Haidian D istrict, Beijing 100193, China. The Company\u2019s \nsecurities trade in an efficient market on the NYSE under the t icker symbol \u201cGSX.\u201d \n16. Defendant Larry Xiangdong Chen ( \u201cChen\u201d) has served as GSX\u2019s Chi ef \nExecutive Officer at all relevant times. \n17. Defendant Nan Shen (\u201cShen\u201d) has served as GSX\u2019s Chief Financial \nOfficer at all relevant times. \n18. Defendants Chen and Shen are sometimes referred to herein as th e \n\u201cIndividual Defendants.\u201d Case 1:20-cv-04457 Document 1 Filed 04/17/20 Page 6 of 33 PageID: 6 \n7 19. The Individual Defendants possessed the power and authority to control \nthe contents of GSX\u2019s SEC filings , press releases, and other ma rket communications. \nThe Individual Defendants were pr ovided with copies of GSX\u2019s SE C filings and \npress releases alleged herein to be misleading prior to or shor tly after their issuance \nand had the ability and opportunity to prevent their issuance o r to cause them to be \ncorrected. Because of their positions with GSX, and their acce ss to material \ninformation available to them but not to the public, the Indivi dual Defendants knew \nthat the adverse facts specified herein had not been disclosed t o a n d w e r e b e i ng \nconcealed from the public, and that the positive representation s being made were \nthen materially false and misleading. The Individual Defendant s are liable for the \nfalse statements and omissions pleaded herein. \n20. GSX and the Individual Defendants are collectively referred to herein \nas \u201cDefendants.\u201d\n\nAnswer:", "expected": "Larry Xiangdong Chen,Nan Shen", "metadata": {"id": "ssla_individual_defendants:803", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_individual_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 803}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nFor hostile-work-environment claims, an employee must show that: \"(1) she belongs to a protected class; (2) she was subjected to harassment; (3) the harassment was based on sex; (4) the harassment affected a term, condition, or privilege of employment; and (5) the employer knew or should have known of the harassment and failed to take remedial action.\"\n\nAnswer:", "expected": "Saketkoo v. Admins. of Tulane Educ. Fund", "metadata": {"id": "citation_prediction_open:8", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 8, "circuit": "Fifth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nhe dictionary definitions of these terms suggest, if *536 anything, specific actions mandated or disallowed by a formal governing authority. See, e.g., Webster's Third New International Dictionary 1929 (1981) (defining \u201crequire\u201d as \u201cto ask for authoritatively or imperatively: claim by right and authority\u201d and \u201cto demand as necessary or essential (as on general principles or in order to comply with or satisfy some regulation)\u201d); Black's Law Dictionary 1212 (6th ed. 1990) (defining \u201cprohibition\u201d as an \u201c[a]ct or law prohibiting something\u201d; an \u201cinterdiction\u201d).\n\nAnswer:", "expected": "require,prohibition", "metadata": {"id": "definition_extraction:274", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 274}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nIn 2012, Alice was paid $54268 in remuneration and takes the standard deduction. In addition, Alice has paid $11571 to Bob for work done from Feb 1st, 2012 to Sep 1st, 2012, in Caracas, Venezuela. Bob is an American citizen. Alice is not an American employer.\n\nquestion:\nHow much tax does Alice have to pay in 2012?\n\nAnswer:", "expected": "$10922", "metadata": {"id": "sara_numeric:39", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 39, "case id": "tax_case_81", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
In 2012, Alice was paid $54268 in remuneration and takes the standard deduction. In addition, Alice has paid $11571 to Bob for work done from Feb 1st, 2012 to Sep 1st, 2012, in Caracas, Venezuela. Bob is an American citizen. Alice is not an American employer.
How much tax does Alice have to pay in 2012?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla individual defendants\nList the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or \"Not named\" if there are none.\n\n................................................................................................................... 5\u00a0\nA.\u00a0 Plaintiff ................................................................................................................... 5 \u00a0\nB.\u00a0 Defendants .............................................................................................................. 5 \u00a0\n1.\u00a0 The Issuer Defendant .................................................................................. 5 \u00a0\n2.\u00a0 The Officer Defendants ............................................................................... 5 \u00a0\n3.\u00a0 The Director Defendant .............................................................................. 6 \u00a0\n4.\u00a0 The Underwriter Defendants ....................................................................... 7 \u00a0\nIV.\u00a0BACKGROUND ................................................................................................................ 8 \u00a0\nA.\u00a0 Defendants Manouch And Mark Moshayedi Engaged In Massive \nInsider Selling ....................................................................................................... 13 \u00a0\nB.\u00a0 The Aftermath ....................................................................................................... 13 \u00a0\nV.\u00a0 FALSE AND MISLEADING STA TEMENTS AND OMISSIONS IN \nTHE REGISTRATION STATEM ENT AND PROSPECTUS ........................................ 14 \u00a0\nVI.\u00a0THE TRUTH EMERGES ................................................................................................. 22 \u00a0\nA.\u00a0 The September 17, 2009 Partial Disclosure .......................................................... 22 \u00a0\nB.\u00a0 The November 3, 2009 Partial Disclosure ............................................................ 24 \u00a0\nC.\u00a0 The February 23, 2010 Disclosure ........................................................................ 29 \u00a0\nVII.\u00a0CLASS ACTION ALLEGATIONS ................................................................................. 33 \u00a0\nVIII.\u00a0TOL\n\nAnswer:", "expected": "Manouch Moshayedi,Mark Moshayedi,Raymond D Cook,Rajat Bahri", "metadata": {"id": "ssla_individual_defendants:248", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_individual_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 248}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice has a brother, Bob, who was born January 31st, 2014 and has always lived at his parents' place. In 2016, Alice's gross income was $567192. Alice got married on Jan 12, 2016. Her husband had no income in 2016. Alice does not file a joint return. Alice has itemized deductions of $100206.\n\nquestion:\nHow much tax does Alice have to pay in 2016?\n\nAnswer:", "expected": "$178147", "metadata": {"id": "sara_numeric:57", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 57, "case id": "tax_case_70", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice has a brother, Bob, who was born January 31st, 2014 and has always lived at his parents' place. In 2016, Alice's gross income was $567192. Alice got married on Jan 12, 2016. Her husband had no income in 2016. Alice does not file a joint return. Alice has itemized deductions of $100206.
How much tax does Alice have to pay in 2016?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Home Builders III purchased substantially all of Home Builders II's assets. The purchase agreement contained an express provision for assumption of any liabilities. Home Builders II had built several thousand defective homes. Home Builders III was made aware of this fact during negotiations even though no claims had been brought against Home Builders II at the time. Following the asset sale, Home Builders III maintained the same offices, employees, and management. Customers of Home Builders II bring suit against Home Builders III several years later after they discover defects in their homes.\"\n\nAnswer:", "expected": "['express agreement']", "metadata": {"id": "successor_liability:17", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 17, "index": 17}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice got married on June 2nd, 2006. Alice files a joint return with her spouse for 2017. Alice's and her spouse's gross income for the year 2017 is $684642. They take the standard deduction in 2017. Alice has employed Bob, Cameron, Dan, Emily, Fred and George for agricultural labor on various occasions during the year 2017: - Jan 24: Bob, Cameron, Dan, Emily and Fred - Feb 4: Bob, Cameron and Fred - Mar 3: Bob, Cameron, Dan, Emily and Fred - Mar 18: Cameron, Dan, Emily, Fred and George - Apr 1: Bob, Cameron, Dan, Fred and George - May 9: Cameron, Dan, Emily, Fred and George - Oct 14: Bob, Cameron, Dan, Emily and George - Oct 25: Bob, Emily, Fred and George - Nov 8: Bob, Cameron, Emily, Fred and George - Nov 22: Bob, Cameron, Dan, Emily and Fred - Dec 1: Bob, Cameron, Dan, Emily and George - Dec 2: Bob, Cameron, Dan, Emily and George Alice has paid each $632 on each occasion.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$247432", "metadata": {"id": "sara_numeric:62", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 62, "case id": "tax_case_91", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice got married on June 2nd, 2006. Alice files a joint return with her spouse for 2017. Alice's and her spouse's gross income for the year 2017 is $684642. They take the standard deduction in 2017. Alice has employed Bob, Cameron, Dan, Emily, Fred and George for agricultural labor on various occasions during the year 2017: - Jan 24: Bob, Cameron, Dan, Emily and Fred - Feb 4: Bob, Cameron and Fred - Mar 3: Bob, Cameron, Dan, Emily and Fred - Mar 18: Cameron, Dan, Emily, Fred and George - Apr 1: Bob, Cameron, Dan, Fred and George - May 9: Cameron, Dan, Emily, Fred and George - Oct 14: Bob, Cameron, Dan, Emily and George - Oct 25: Bob, Emily, Fred and George - Nov 8: Bob, Cameron, Emily, Fred and George - Nov 22: Bob, Cameron, Dan, Emily and Fred - Dec 1: Bob, Cameron, Dan, Emily and George - Dec 2: Bob, Cameron, Dan, Emily and George Alice has paid each $632 on each occasion.
How much tax does Alice have to pay in 2017?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nIn 2016, Alice was paid $51020 in remuneration. Alice and Bob have been married since Feb 3rd, 2016, and they file a joint return for 2016. Bob's gross income in 2016 was $42939. Alice and Bob take itemized deductions of $21137.\n\nquestion:\nHow much tax does Alice have to pay in 2016?\n\nAnswer:", "expected": "$14473", "metadata": {"id": "sara_numeric:72", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 72, "case id": "tax_case_65", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
In 2016, Alice was paid $51020 in remuneration. Alice and Bob have been married since Feb 3rd, 2016, and they file a joint return for 2016. Bob's gross income in 2016 was $42939. Alice and Bob take itemized deductions of $21137.
How much tax does Alice have to pay in 2016?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nThe term \u201ccollateral,\u201d in its \u201ccustomary and preferred sense,\u201d\u00a0Williams, supra,\u00a0at 431, 120 S.Ct. 1479, means \u201c[l]ying aside from the main subject, line of action, issue, purpose, etc.; ... subordinate, indirect,\u201d 3 Oxford English Dictionary 473 (2d ed.1989) (hereinafter OED); see also Webster's Third New International Dictionary 444 (1993) (hereinafter Webster's) (\u201caccompanying as ... secondary,\u201d \u201cindirect,\u201d or \u201cancillary\u201d). By definition, something that is \u201ccollateral\u201d is \u201cindirect,\u201d not\u00a0*552\u00a0direct. 3 OED 473.\n\nAnswer:", "expected": "collateral", "metadata": {"id": "definition_extraction:521", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 521}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are the three requirements for copyright protection?\n\nAnswer:", "expected": "Work of authorship, fixation, creativity.", "metadata": {"id": "rule_qa:47", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 47, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nLanguage is ambiguous \"if it is reasonably susceptible of different constructions and capable of being understood in more than one sense.\"\n\nAnswer:", "expected": "Hutchison v. Sunbeam Coal Corp.,", "metadata": {"id": "citation_prediction_open:25", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 25, "circuit": "Third Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nIf the ordinance's prohibition were limited *111 to loitering with \u201can apparently harmful purpose,\u201d the criminality of the conduct would continue to depend on its external appearance, rather than the loiterer's state of mind. See Black's Law Dictionary 1345 (6th ed.1990) (scienter \u201cis frequently used to signify the defendant's guilty knowledge\u201d).\n\nAnswer:", "expected": "scienter", "metadata": {"id": "definition_extraction:141", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 141}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Burger purchases all of Small Burger's assets and expressly disclaims any of Small Burger's liabilities that may arise in the future. All of Small Burger's shareholders become Big Burger shareholders. In fact, all of Small Burger's shareholders have equity claims on Big Burger's assets and cash flow that appear strikingly similar to their prior claims on Small Burger's assets and cash flow. Several weeks before Small Burger's dissolution, one of its customers choked on a burger and suffered serious injury. She has brought a claim against Big Burger.\"\n\nAnswer:", "expected": "['de facto merger', 'mere continuation']", "metadata": {"id": "successor_liability:6", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 6, "index": 6}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Chemical Corp purchased substantially all of Small Chemical Corp's assets three years ago. The purchase agreement included no provision that Big Chemical would assume Small Chemical's liabilities. Following the asset purhcase, Small Chemical's directors assumed directorships on Big Chemical's board. Residents of a town near a Small Chemical factory have brought suit against Small Chemical alleging various torts.\"\n\nAnswer:", "expected": "['mere continuation', 'de facto merger']", "metadata": {"id": "successor_liability:37", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 37, "index": 37}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nA genuine dispute over that fact exists if \"the evidence is such that a reasonable jury could return a verdict for the nonmoving party.\"\n\nAnswer:", "expected": "McCarty v. Hillstone Rest. Grp., Inc.", "metadata": {"id": "citation_prediction_open:6", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 6, "circuit": "Fifth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\n\"To 'base' means '[t]o make, form, or serve as a foundation for,' or '[t]o use (something) as the thing from which something else is developed.' Black's Law Dictionary 180 (10th ed. 2014).\"\n\nAnswer:", "expected": "base,basis", "metadata": {"id": "definition_extraction:269", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 269}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nBob is Alice and Charlie's father. Bob had no income in 2015. Alice's gross income in 2015 is $264215. Alice takes the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2015?\n\nAnswer:", "expected": "$82819", "metadata": {"id": "sara_numeric:92", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 92, "case id": "tax_case_49", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Bob is Alice and Charlie's father. Bob had no income in 2015. Alice's gross income in 2015 is $264215. Alice takes the standard deduction.
How much tax does Alice have to pay in 2015?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\n[T]he law is settled that as a general matter the First Amendment prohibits government officials from subjecting an individual to retaliatory actions . . . for speaking out.\n\nAnswer:", "expected": "Hartman v. Moore", "metadata": {"id": "citation_prediction_open:20", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 20, "circuit": "Eighth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\n[\"So\"] refers to a stated, identifiable proposition from the \"preceding\" text; indeed, \"so\" typically \"[r]epresent[s]\" a \"word or phrase already employeed,\" thereby avoiding the need for repetition. 15 Oxford English Dictionary, at 887; see Webster's Third New International Dictionary 2160 (1986) (so \"often used as a substitute... to express the idea of a preceding phrase\").\n\nAnswer:", "expected": "so", "metadata": {"id": "definition_extraction:410", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 410}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\n[O]nce an interest has been identified as a \u2018judicially cognizable interest' in one case, it is such an interest in other cases as well (although there may be other grounds for granting standing in one case but not the other).\n\nAnswer:", "expected": "In re Special Grand Jury 89\u201302", "metadata": {"id": "citation_prediction_open:50", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 50, "circuit": "Tenth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\nBic purchased all of Ballpoint's assets. The purchase agreement included a provision for assumption of all of Ballpoint's liabilities. Ballpoint's customers allege breach of service contracts. They have brought suit against Bic.\n\nAnswer:", "expected": "['express agreement']", "metadata": {"id": "successor_liability:13", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 13, "index": 13}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nTo prove materiality, the SEC must show that there exists a \"substantial likelihood\" that the fact \"would have been viewed by the reasonable investor as having significantly altered the 'total mix' of information made available.\"\n\nAnswer:", "expected": "Basic Inc. v. Levinson,", "metadata": {"id": "citation_prediction_open:15", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 15, "circuit": "First Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Kodak purchased all of Small Camera Corp's assets last year. The purchase agreement did not include an express provision that Kodak would assume Small Camera's liabilities. However, Kodak had promised to assume those liabilities in a press release at the time the asset purchase was announced. Following the asset purhcase, Small Camera's directors assumed directorships on Kodak's board. In addition, Small Camera's special digital cameras were known to occassionally secrete a chemical that burns the user's hands. \"\n\nAnswer:", "expected": "['express agreement']", "metadata": {"id": "successor_liability:11", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 11, "index": 11}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Bic purchased all of Ballpoint's assets. The purchase agreement included no provision for assumption of Ballpoint's liabilities. The EPA has brought suit against Bic because Ballpoint had allegedly dumped ink, poisonous to a particular specie of reptile, in a local wetland. Ballpoint had conveyed its assets to Bic in order to avoid liability.\"\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:23", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 23, "index": 23}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nDifferent words are certainly employed in the two provisions, but it is difficult to see ... in what respect the difference of phraseology supports the theory of the defendants, as \u2018a suit by a plaintiff against a defendant\u2019 must mean substantially the same thing in the practical sense as \u2018a suit in which there is controversy between the parties,\u2019 as each provision includes the word suit, which applies to any proceeding in a court of justice in which the plaintiff pursues his remedy to recover a right or claim.\n\nAnswer:", "expected": "suit", "metadata": {"id": "definition_extraction:610", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 610}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla individual defendants\nList the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or \"Not named\" if there are none.\n\n6.\n \nPlaintiff, as set forth in the accompanying Certification, purchased \nQuadrant 4\n \nsecuri\nties\n \nat artificially inflated prices during the Class Period and was damaged upon the \nrevelation of the alleged corrective disclosure.\n \n7.\n \nDefendant \nNandu Thondavadi\n \n(\u201c\nThondavadi\n\u201d) \nwas \nthe Chief Executive Officer \n(\u201cCEO\u201d) \nand a Director \nof \nQuadrant 4\n \nfrom 2010 until his abrupt resignation on \nDecember 5, \n2016\n. \n \n8.\n \nDefendant \nDhru Desai\n \n(\u201c\nDesai\n\u201d) \nwas \nthe Chief Financial Officer (\u201cCFO\u201d) \nand a \nDirector \nof \nQuadrant 4\n \nfrom 2010 until his abrupt resignation on \nDecember 5, 2016\n.\n \n \n9.\n \nDefendant \nThomas E. Sawyer\n \n(\u201c\nSawye\nr\n\u201d) has been a director of the Company since \n2010 and a member of the Audit Committee from January 1, 2013.\n \n10.\n \nDefendant \nPhilip Firrek\n \n(\u201cFirrek\u201d) has been a director of the Company since 2014 \nand the \nChairman of \nthe Audit Committee since \nMarch 6, 2015\n.\n \n11.\n \nDefendant \nEric Gurr\n \n(\u201cGurr\u201d) \nwas \na director of the Company from 2013 until his \nresignation on December \n31, 2016\n \nand the \nChairman of \nthe Audit Committee from \nJanuary 1, 2013 \nthrough March 6, 2015\n.\n \n12.\n \nDefendants \nThondavadi\n, \nDesai\n,\n \nSawyer\n,\n \nFirrek\n, and Gurr\n \na\nre s\nometimes referred to \nherein as the \n\u201cDefendants\u201d or \n\u201cIndividual Defendants.\u201d\n \n13.\n \nEach of the Individual Defendants:\n \n(a)\n \ndirectly participated in the management of the Company;\n \n(b)\n \nwas directly involved in the day\n-\nto\n-\nday operations of the Company at the highest \nlevels;\n Case 3:17-cv-04908 Document 1 Filed 07/05/17 Page 3 of 25 PageID: 3 \n4\n \n(c)\n \nwas privy to confidential proprietary information concerning the Company and its \nbusiness and operations;\n \n(d)\n \nwas directly or indirectly involved in drafting, producing, reviewing and/or \ndisseminating the false and misleading statements and inf\normation alleged herein;\n \n(e)\n \nwas directly or indirectly involved in the oversight or implementation of the \nCompany\u2019s internal controls;\n \n(f)\n\nAnswer:", "expected": "Nandu Thondavadi,Dhru Desai,Thomas E Sawyer,Philip Firrek,Eric Gurr", "metadata": {"id": "ssla_individual_defendants:219", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_individual_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 219}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla plaintiff\nList the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or \"Not named\" if there are none.\n\n9. Plaintiff is, and has been at all relevant times, the owner of Houston Wire & Cable \ncommon stock and has held such stock since prior to the wrongs complained of herein. \n10. Individual Defendant G. Gary Yetman has served as a member of the Board since \n2014. \n11. Individual Defendant James L. Pokluda III has served as a member of the Board \nsince 2012 and is the Company\u2019s President and Chief Executive Officer . \n12. Individual Defendant Roy W. Haley has served as a member of the Board since \n2017. \n13. Individual Defendant Maggie S. Laird has served as a member of the Board since \n2019. Case 1:21-cv-00571-UNA Document 1 Filed 04/23/21 Page 3 of 14 PageID #: 34 14. Individual Defendant William H. Sheffield has served as a member of the Board \nsince 2006. \n15. Individual Defendant Sandford W. Rothe has served as a member of the Board \nsince 2018. \n16. Individual Defendant David Nierenberg has served as a member of the Board since \nMarch 2020. \n17. Defendant Houston Wire & Cable is incorporated in Delaware and maintains its \nprincipal offices at 10201 North Loop East, Houston, Texas 77029. The Company\u2019s common \nstock trades on the NASDAQ Stock Exchange under the symbol \u201c HWCC .\u201d \n18. The defendants identified in paragraphs 10- 16 are coll ectively referred to as the \n\u201cIndividual Defendants\u201d or the \u201cBoard.\u201d \n19. The defendants identified in paragraphs 10- 17 are collectively referred to as the \n\u201cDefendants.\u201d\n\nAnswer:", "expected": "['Not named']", "metadata": {"id": "ssla_plaintiff:841", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_plaintiff", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 841}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Kodak purchased all of Small Camera Corp's assets last year. The purchase agreement included an express provision that Kodak would assume Small Camera's liabilities. Following the asset purhcase, Small Camera's directors assumed directorships on Kodak's board. In addition, Small Camera's special digital cameras were known to occassionally secrete a chemical that burns the user's hands. However, Small Camera has not yet dissolved and users may still bring suit against Small Camera.\"\n\nAnswer:", "expected": "['express agreement']", "metadata": {"id": "successor_liability:10", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 10, "index": 10}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla individual defendants\nList the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or \"Not named\" if there are none.\n\n14. Plaintiff, as set forth in the attached Certification, acquired Yext\u2019s securities at \nartificially inflated prices dur ing the Class Period and was da maged upon the revelation of the \nalleged corrective disclosures. Case 1:22-cv-05127 Document 1 Filed 06/17/22 Page 4 of 22 \n5 15. Defendant Yext is a Delaware corp oration with principal executi ve offices located \nat 61 Ninth Avenue, New York, New York 10011. The Company\u2019s co mmon stock trades in an \nefficient market on th e New York Stock Exchange (\u201cNYSE\u201d) under the trading symbol \u201cYEXT\u201d. \n16. Defendant Howard Lerman (\u201cLerman\u201d) served as Yext\u2019s CEO at all relevant times. \n17. Defendant Steven Cakebread (\u201cCakebread\u201d) served as Yext\u2019s CFO a t all relevant \ntimes. \n18. Defendants Lerman and Cakebread are sometimes referred to herei n as the \n\u201cIndividual Defendants.\u201d \n19. The Individual Defendants possess ed the power and authority to control the \ncontents of Yext\u2019s SEC filings, pr ess releases, and other marke t communications. The Individual \nDefendants were provided with copies of Yext\u2019s SEC filings and press releases alleged herein to \nbe misleading prior to or shortly after their issuance and had the ability and opportunity to prevent \ntheir issuance or to cause them to be corrected. Because of th eir positions with Yext, and their \naccess to material information available to them but not to the public, the Individual Defendants \nknew that the adverse facts specified herein had not been discl osed to and were being concealed \nfrom the public, and that the positive representations being ma de were then materially false and \nmisleading. The Individual Defendants are liable for the false statements and omissions pleaded \nherein. \n20. Yext and the Individual Defendants are collectively referred to herein as \n\u201cDefendants.\u201d Case 1:22-cv-05127 Document 1 Filed 06/17/22 Page 5 of 22 \n6\n\nAnswer:", "expected": "Howard Lerman,Steve Cakebread", "metadata": {"id": "ssla_individual_defendants:957", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_individual_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 957}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla individual defendants\nList the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or \"Not named\" if there are none.\n\n11. Plaintiff is, and has been continuou sly throughout all times relevant hereto, the \nowner of Level 3 common stock. \n12. Defendant Level 3 , a Delaware corporation, is a multinational \ntelecommunications and internet service provider company . Level 3 \u2019s corporate headquarters \nare located at 1025 Eldorado Boulevard, Broomfield, Colorado 80021 . The Company\u2019s common \nstock is traded on the New York Stock Exchange under the ticker symbol \u201c LVLT .\u201d \n13. Defendant Storey has been President and CEO of the Company since April 2013 , \nand a director of the Compan y since May 2013 . \n14. Defendant James O. Ellis, Jr. (\u201cEllis\u201d) has been Chairman of the Board since May \n2014 and a director of the Company since March 2005 . \n15. Defendant Kevin P. Chilton (\u201cChilton \u201d) has been a director of the Company since \nApril 2012 . \n16. Defendant Steven T. Clontz (\u201cClontz \u201d) has been a director of the Company since \nApril 2012 . Case 1:17-cv-00155 Document 1 Filed 01/17/17 USDC Colorado Page 4 of 32 \n 5 17. Defendant Irene M. Esteves (\u201cEsteves \u201d) has been a director of the Company since \nOctober 2014 . \n18. Defendant T. Michael Glenn (\u201cGlenn \u201d) has been a director of the Com pany since \nOctober 2012 . \n19. Defendant Spencer B. Hays (\u201cHays \u201d) has been a director of the Company since \nOctober 2014 . \n20. Defendant Michael J. Mahoney (\u201cMahoney \u201d) has been a director of the Company \nsince August 2007 . \n21. Defendant Kevin W. Mooney (\u201cMooney \u201d) has been a director of the Company \nsince October 2014 . \n22. Defendant Peter Seah Lim Huat (\u201cSeah \u201d) has been a director of the Company \nsince October 2011 . \n23. Defendant Peter van Oppen (\u201cvan Oppen \u201d) has been a director of the Company \nsince March 2013 . \n24. Defendants Storey, Ellis, Chilton, Clontz, Esteves, Glenn, Hays, Mahoney, \nMooney, Seah and van Oppen are collectively referred to herein as the \u201cBoard\u201d or the \n\u201cIndividual Defendants.\u201d \nOTHER RELEVANT ENTITIES \n25. Cent\n\nAnswer:", "expected": "Jeff K Storey,James O Ellis Jr.,Kevin P Chilton,Steven T Clontz,Irene Esteves,T Michael Glenn,Spencer B Hays,Michael J Mahoney,Kevin Mooney,Peter Seah Lim Huat,Peter van Oppen", "metadata": {"id": "ssla_individual_defendants:135", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_individual_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 135}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhere is diversity jurisdiction codified?\n\nAnswer:", "expected": "28 USC \u00a7 1332", "metadata": {"id": "rule_qa:1", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 1, "doctrine": "Civil Procedure"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat is the Alice/Mayo test for patentable subject matter?\n\nAnswer:", "expected": "First, we ask if the patent claims a patent-ineligible law of nature, natural phenomenon, or abstract idea. If it does, we then ask if the patent supplies a sufficiently \u201cinventive concept\u201d which transforms the ineligible law of nature into a patent-eligible application of the ineligible subject matter.", "metadata": {"id": "rule_qa:36", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 36, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Chemical Corp purchased substantially all of Small Chemical Corp's. The purchase agreement included no provision that Big Chemical would assume Small Chemical's liabilities. However, after the asset purchase, Small Chemical Corp remains as a distinct entity even though its management team now works for Big Chemical. Residents of a town near a Small Chemical factory have brought suit against Small Chemical alleging various torts.\"\n\nAnswer:", "expected": "['mere continuation']", "metadata": {"id": "successor_liability:36", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 36, "index": 36}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nIn the law martime, a deviation is defined as a 'voluntary departure without necessaity, or any reasonable cause, from the regular and usual course of the ship insured.'\" Constable v. National S.S. Co., 154 U.S. 51, 66, 14 S.Ct. 1062, 1068 (1894).\n\nAnswer:", "expected": "deviation", "metadata": {"id": "definition_extraction:370", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 370}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nAs we have explained, \"[w]ithout a constitutional violation by the individual officers, there can be no \u00a7 1983 or Monell . . . municipal liability.\"\n\nAnswer:", "expected": "Sanders v. City of Minneapolis", "metadata": {"id": "citation_prediction_open:22", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 22, "circuit": "Eighth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhere in the Federal Rules of Civil Procedure are notice requirements described?\n\nAnswer:", "expected": "Rule 4.", "metadata": {"id": "rule_qa:10", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 10, "doctrine": "Civil Procedure"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nThe dictionary cited by the dissent, the Oxford English Dictionary (OED), defines \u201cdetain\u201d as follows: \u201c[t]o keep in confinement or under restraint; to keep prisoner.\u201d 4 OED 543 (2d ed. 1989) (emphasis added); see also OED (3d ed. 2012), http://www.oed.com/view/Entry/51176 (same). Other general-purpose dictionaries provide similar definitions. See, e.g., Webster's Third New International Dictionary 616 (1961) (\u201cto hold or keep in or as if in custody {ed by the police for questioning}\u201d); Webster's New International Dictionary 710 (2d ed. 1934) (\u201c[t]o hold or keep as in custody\u201d); American Heritage Dictionary 508 (def.2) (3d ed. 1992) (\u201cTo keep in custody or temporary confinement\u201d); Webster's New World College Dictionary 375 (3d ed. 1997) (\u201cto keep in custody; confine\u201d). And legal dictionaries define \u201cdetain\u201d the same way. See, e.g., Ballentine's Law Dictionary 343 (3d ed. 1969) (\u201cTo hold; to keep in custody; to keep\u201d); Black's Law Dictionary 459 (7th ed. 1999) (\u201cThe act or fact of holding a person in custody; confinement or compulsory delay\u201d).\n\nAnswer:", "expected": "detain", "metadata": {"id": "definition_extraction:671", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 671}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice and Bob got married on Feb 3rd, 1992. Alice was a nonresident alien. Alice died on July 9th, 2014. Bob married Charlie on September 14th, 2015. Bob's gross income for the year 2015 is $28864, Charlie's gross income is $27953. Bob and Charlie file jointly in 2015 and take the standard deduction.\n\nquestion:\nHow much tax does Bob have to pay in 2015?\n\nAnswer:", "expected": "$8312", "metadata": {"id": "sara_numeric:2", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 2, "case id": "tax_case_42", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice and Bob got married on Feb 3rd, 1992. Alice was a nonresident alien. Alice died on July 9th, 2014. Bob married Charlie on September 14th, 2015. Bob's gross income for the year 2015 is $28864, Charlie's gross income is $27953. Bob and Charlie file jointly in 2015 and take the standard deduction.
How much tax does Bob have to pay in 2015?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nWhen a defendant presents an affidavit concerning a factual narrative of the events that is neither contradicted by the record nor inherently incredible and the government offers nothing more than contrary representations to contradict it, the defendant is entitled to an evidentiary hearing.\n\nAnswer:", "expected": "Huff v. United States", "metadata": {"id": "citation_prediction_open:4", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 4, "circuit": "Sixth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Large Incarceration Services purchased a substantial amount of Small Prison's assets last year. The asset purchase agreement expressly disclaimed Small Prison's potential liability for an employment discrimination claim arising out of its prison service activities. It conveyed its assets to Large because its owners were concerned that the liability arising from the lawsuit would lead to bankruptcy. Several months following the asset purchase, Small Prison lost the discrimination lawsuit. The plaintiffs now seek relief from Large Incarceration Services.\"\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:26", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 26, "index": 26}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nUnder both Pennsylvania and New Jersey law, our role in interpreting an insurance policy is to \"ascertain the intent of the parties as manifested by the language of the written instrument.\"\n\nAnswer:", "expected": "Am. Auto. Ins. Co. v. Murray", "metadata": {"id": "citation_prediction_open:24", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 24, "circuit": "Third Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nOne element of the case-or-controversy requirement is that [plaintiffs], based on their complaint, must establish that they have standing to sue.\n\nAnswer:", "expected": "Raines v. Byrd", "metadata": {"id": "citation_prediction_open:47", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 47, "circuit": "Tenth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. In 2015, Bob's gross income was $40059. Bob takes the standard deduction in 2015.\n\nquestion:\nHow much tax does Bob have to pay in 2015?\n\nAnswer:", "expected": "$4509", "metadata": {"id": "sara_numeric:60", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 60, "case id": "tax_case_17", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice and Bob got married on Feb 3rd, 1992. Alice and Bob have a child, Charlie, born October 9th, 2000. Alice died on July 9th, 2014. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Charlie lived during that time. In 2015, Bob's gross income was $40059. Bob takes the standard deduction in 2015.
How much tax does Bob have to pay in 2015?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nThe ordinary meaning of \u201cneglect\u201d is \u201cto give little attention or respect\u201d to a matter, or, closer to the point for our purposes, \u201cto leave undone or unattended to esp[ecially] through carelessness. \u201d Webster's **1495 Ninth New Collegiate Dictionary 791 (1983) (emphasis added).\n\nAnswer:", "expected": "neglect", "metadata": {"id": "definition_extraction:479", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 479}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"General Motors purchased substantially all of the assets of OnStar Corp. It did not assume OnStar's liabilities. Following the purchase, OnStar was dissolved. OnStar was paying several thousand employees long-term disability benefits. Due to its asset sale and dissolution, OnStar is no longer making these payments. In fact, OnStar conveyed its assets to General Motors in order to avoid making long-term disability benefit payments. A former Onstar employee sues General Motors for relief.\"\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:18", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 18, "index": 18}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice was paid $200 in March 2017 for services performed at Johns Hopkins Hospital. Alice was a patient at Johns Hopkins Hospital from March 15th, 2017 to April 2nd, 2017. In 2017, Alice was also paid $31220 in remuneration. Alice takes the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$4525", "metadata": {"id": "sara_numeric:51", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 51, "case id": "tax_case_74", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice was paid $200 in March 2017 for services performed at Johns Hopkins Hospital. Alice was a patient at Johns Hopkins Hospital from March 15th, 2017 to April 2nd, 2017. In 2017, Alice was also paid $31220 in remuneration. Alice takes the standard deduction.
How much tax does Alice have to pay in 2017?"}}}
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{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nCharlie is Alice's father since April 15th, 1994. Bob is Charlie's brother since October 12th, 1992. Alice's gross income in 2015 is $87319. Both Charlie and Bob have no income in 2015, and are not qualifying children to any taxpayer.\n\nquestion:\nHow much tax does Alice have to pay in 2015?\n\nAnswer:", "expected": "$19801", "metadata": {"id": "sara_numeric:30", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 30, "case id": "tax_case_18", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Charlie is Alice's father since April 15th, 1994. Bob is Charlie's brother since October 12th, 1992. Alice's gross income in 2015 is $87319. Both Charlie and Bob have no income in 2015, and are not qualifying children to any taxpayer.
How much tax does Alice have to pay in 2015?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Burger purchases all of Small Burger's assets and expressly disclaimed any of Small Burger's liabilities. Former Small Burger employees will no longer receive long-term pension benefits from Small Burger. In fact, Small Burger sold its assets to Big in order to reduce the company's book value and render it unable to pay any claims. They bring suit.\"\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:30", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 30, "index": 30}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat is the teaching/suggestion/motivation test for patents?\n\nAnswer:", "expected": "A patent is obvious if \u201csome motivation or suggestion to combine the prior art teachings\u201d can be found in the prior art, the nature of the problem, or the knowledge of a person having ordinary skill in the art", "metadata": {"id": "rule_qa:37", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 37, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\nBic purchased all of Ballpoint's assets. The purchase agreement included no provision for assumption of Ballpoint's liabilities. Ballpoint's former employees no longer receive long-term disability payments as a result of the asset purchase. They have brought suit against Bic.\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:24", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 24, "index": 24}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nBob and Alice got married on Feb 3rd, 1992. Bob and Alice have a child, Charlie, born October 9th, 2000. Bob died on July 9th, 2014. From 2004 to 2019, Alice furnished the costs of maintaining the home where he and Charlie lived during that time. Alice's gross income for the year 2017 is $25561. Alice takes the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$2574", "metadata": {"id": "sara_numeric:67", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 67, "case id": "tax_case_84", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Bob and Alice got married on Feb 3rd, 1992. Bob and Alice have a child, Charlie, born October 9th, 2000. Bob died on July 9th, 2014. From 2004 to 2019, Alice furnished the costs of maintaining the home where he and Charlie lived during that time. Alice's gross income for the year 2017 is $25561. Alice takes the standard deduction.
How much tax does Alice have to pay in 2017?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla individual defendants\nList the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or \"Not named\" if there are none.\n\n7.\nPlaintiffs\npurchased\nGridsum\nADSs\npursuant\nand/or\ntraceable\nto\nthe\nOffering\nand\nwere\ndamaged\nthereby.\n8.\nDefendant\nGridsum\nprovides\ndata\nanalysis\nsoftware\nfor\nenterprises\nand\ngovernment\nagencies\nin\nChina.\nThe\nCompany\nis\nincorporated\nin\nthe\nCayman\nIslands\nand\nits\nprincipal\nexecutive\noffices\nare\nlocated\nat\nJade\nPalace\nHotel\nOffice\nBuilding,\n8th\nFloor,\n76\nZhichun\nRoad,\nHaidian\nDistrict,\nBeijing\n100086,\nPeople's\nRepublic\nof\nChina.\nGridsum's\nagent\nfor\nservice\nof\nprocess\nin\nthe\nUnited\nStates\nis\nLaw\nDebenture\nCorporate\nServices\nInc.,\nlocated\nat\n4th\nFloor,\n400\nMadison\nAvenue,\nNew\nYork,\nNew\nYork\n10017.\nGridsum's\nADSs\nare\ntraded\non\nthe\nNASDAQ\nStock\nMarket\n(\"NASDAQ\")\nunder\nthe\nticker\nsymbol\n\"GSUM.\"\n9.\nDefendant\nGuosheng\nQi\n(\"Qi\")\nco-founded\nGridsum\nand\nhas\nbeen\nits\nChairman\nand\nChief\nExecutive\nOfficer\nsince\n2005.\n10.\nDefendant\nMichael\nPeng\nZhang\n(\"Zhang\")\nhas\nbeen\nthe\nChief\nFinancial\nOfficer\nof\nGridsum\nsince\nFebruary\n2014.\n11.\nDefendant\nGuofa\nYu\n(\"Yu\")\nhas\nbeen\nthe\nChief\nOperating\nOfficer\nand\na\ndirector\nof\nGridsum\nsince\n2005.\n12.\nDefendant\nPerry\nLin\nChui\n(\"Chui\")\nhas\nbeen\na\ndirector\nof\nGridsum\nsince\n2010.\n13.\nDefendant\nXiang\nFan\n(\"Fan\")\nhas\nbeen\na\ndirector\nof\nGridsum\nsince\n2015.\n14.\nDefendant\nYanchun\nBai\n(\"Bai\")\nhas\nbeen\na\ndirector\nof\nGridsum\nsince\n2012.\n00471867;V1\n7\nFILED: NEW YORK COUNTY CLERK 07/02/2018 07:05 PMINDEX NO. 653342/2018\nNYSCEF DOC. NO. 1 RECEIVED NYSCEF: 07/02/2018\n7 of 2268'\n15.\nDefendant\nXudong\nGao\n(\"Gao\")\nhas\nbeen\na\ndirector\nof\nGridsum\nsince\n2006.\n16.\nDefendant\nThomas\nAdam\nMelcher\n(\"Melcher\")\nhas\nbeen\na\ndirector\nof\nGridsum\nsince\n2008.\nUpon\ninformation\nand\nbelief,\nMelcher\nresides\nat\n184\nThompson\nStreet,\nUnit\n5A,\nGreenwich\nVillage,\nNY\n10012.\n17.\nDefendant\nPeter\nAndrew\nSchloss\n(\"Schloss\")\nhas\nbeen\na\ndirector\nof\nGridsum\nsince\n2016.\n18.\nDefendants\nQi,\nZhang,\nYu,\nChui,\nFan,\nBai,\nGao,\nMelcher,\nand\nSchloss\nare\ncollectively\nreferred\nto\nherein\nas\nthe\n\"Individual\nDefendants.\"\n19.\nThe\nIndividual\nDefendants\neach\nparticipated\nin\nthe\npreparation\nof\nand\nsigned\n(or\nautho\n\nAnswer:", "expected": "Guosheng Qi,Michael Peng Zhang,Guofa Yu,Perry Lin Chui,Xiang Fan,Yanchun Bai,Xudong Gao,Thomas Adam Melcher,Peter Andrew Schloss", "metadata": {"id": "ssla_individual_defendants:416", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_individual_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 416}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Large Incarceration Services purchased a substantial amount of Small Prison's assets last year. The asset purchase agreement expressly disclaimed any liability arising out of its prison service activities. However, assets were conveyed to Large in order to avoid future liability associated with Small's ongoing employment discrimination litigation. Several months following the asset purchase, Small Prison lost a number of employment discrimination lawsuits. The plaintiffs now seek relief from Large Incarceration Services.\"\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:27", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 27, "index": 27}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are the requirements for diversity jurisdiction?\n\nAnswer:", "expected": "Diversity jurisdiction exists when the amount in controversy exceeds $75,000 and the plaintiffs and defendants are completely diverse (i.e. no plaintiff shares a state of citizenship with any defendant)", "metadata": {"id": "rule_qa:0", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 0, "doctrine": "Civil Procedure"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\n'Clear' error can simply mean an obvious, plain, gross, significant, or manifest error or miscalculation. See Black's Law Dictionary 250 (6th ed. 1990).\n\nAnswer:", "expected": "clear error", "metadata": {"id": "definition_extraction:405", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 405}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla individual defendants\nList the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or \"Not named\" if there are none.\n\n). MICHAEL KENT , Individually and On \nBehalf of All Others Similarly Situated, \n \n Plaintiff, \n \nv. \n \nCHESAPEAKE LODGING T RUST, JAMES \nL. FRANCIS, DOUGLAS W. VICARI, \nTHOMAS A. NATELLI, T HOMAS D. \nECKERT, JOHN W. HILL, ANGELIQUE G. \nBRUNNER, JEFFERY D. \nNUECHTERLEIN, PARK H OTELS & \nRESORTS INC., PK DOM ESTIC \nPROPERTY LLC , and PK DOMESTIC SUB \nLLC , \n \n Defendants. ) \n) \n) \n) \n) \n) \n) \n) \n) \n) \n) \n) \n) \n) \n) \n) \n) \n) \n \n \nCase No. ______________ \n \nJURY TRIAL DEMANDED \n \nCLASS ACTION \n \n Case 1:19-cv-01201-UNA Document 1 Filed 06/25/19 Page 1 of 12 PageID #: 1 \n 2 2. On May 5, 2019, Chesapeake\u2019s Board of Trustees (the \u201cBoard\u201d or \u201cIndividual \nDefendants\u201d) caused the Company to enter into an agreement and plan of merger (the \u201cMerger \nAgreement\u201d) with the Park Parties. Pursuant to the terms of the Merger Agreement, Chesapeake \nstockholders will receive $11.00 in cash and 0.628 shares of Park common stock for each share of \nChesapeake common stock they own. \n3. On June 14 , 2019, defendants filed a registration statement (the \u201c Registration \nStatement\u201d) with the United States Securities and Exchange Commission (\u201cSEC\u201d) in connection \nwith the Proposed Transaction. \n4. The Registration Statement omits material information with respect to the Proposed \nTransaction, which renders the Registration Statement false and misleading. Accordingly, plaintiff \nalleges herein that defendants violated Sections 14(a) and 20(a) of the Securities Exchange Act of \n1934 (the \u201c1934 Act\u201d) in connection wi th the Registration Statement . \nJURISDICTION AND VENUE \n5. This Court has jurisdiction over the claims asserted herein pursuant to Section 27 \nof the 1934 Act because the claims asserted herein arise under Sections 14(a) and 20(a) of the 1934 \nAct and Rule 14a -9. \n6. This Court has jurisdiction over def endants because each defendant is either a \ncorporation that conducts business in and maintains operations within this District, or is an \nindividual with\n\nAnswer:", "expected": "James L Francis,Douglas W Vicari,Thomas A Natelli,Thomas D Eckert ,John W Hill,Angelique G Brunner,Jeffrey D Nuechterlein", "metadata": {"id": "ssla_individual_defendants:584", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_individual_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 584}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Large Incarceration Services purchased a substantial amount of Small Prison's assets last year. The asset purchase agreement expressly disclaimed any liability arising out of its prison service activities. However, assets were conveyed to Large in order to avoid future liability associated with its ongoing lawsuits. Several months following the asset purchase, Small Prison lost a number of discrimination lawsuits. The plaintiffs now seek relief from Large Incarceration Services. However, Small Prison is able to provide adequate relief directly to those plaintiffs.\"\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:28", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 28, "index": 28}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Large Media purchased all of Small Media's assets. The purchase agreement did not provide for assumption of any of Small Media's liabilities. Following the asset purchase, Small Media dissolved. Only a few of Small Media's directors have joined the board of Big Media. Some of Small Media's shareholders are now Big Media shareholders. No Small Media employees work for Big Media. Users of Small Media's photo sharing product line have alleged a mass tort for intentional infliction of emotional distress and have brough suit against Big Media.\"\n\nAnswer:", "expected": "['mere continuation', 'de facto merger']", "metadata": {"id": "successor_liability:41", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 41, "index": 41}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are the four categories of patentable subject matter?\n\nAnswer:", "expected": "\u201cprocess, machine, manufacture, or composition of matter.\u201d", "metadata": {"id": "rule_qa:32", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 32, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nA \"patent is invalid for indefiniteness if its claims, read in light of the specification delineating the patent, and the prosecution history, fail to inform, with reasonable cer- tainty, those skilled in the art about the scope of the inven- tion.\"\n\nAnswer:", "expected": "Nautilus, Inc. v. Biosig Instruments, Inc.", "metadata": {"id": "citation_prediction_open:2", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 2, "circuit": "Federal Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nUnder the Abercrombie distinctiveness spectrum, what are suggestive terms?\n\nAnswer:", "expected": "A suggestive term suggests, rather than describes, some particular characteristic of the goods or services to which it applies. It requires to consumer to exercise the imagination in order to draw a conclusion as to the nature of the goods and services.", "metadata": {"id": "rule_qa:42", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 42, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nThe last two verbs, \u201cfalsif[y]\u201d and \u201cmak[e] a false entry in,\u201d typically take as grammatical objects records, documents, or things used to record or preserve information, such as logbooks or hard drives. See,\u00a0e.g.,\u00a0Black's Law Dictionary 720 (10th ed. 2014) (defining \u201cfalsify\u201d as \u201c[t]o make deceptive; to counterfeit, forge, or misrepresent; esp., to tamper with (a document, record, etc.)\u201d). It would be unnatural, for example, to describe a killer's act of wiping his fingerprints from a gun as \u201cfalsifying\u201d the murder weapon. But it would not be strange to refer to \u201cfalsifying\u201d data stored on a hard drive as simply \u201cfalsifying\u201d a hard drive.\n\nAnswer:", "expected": "falsify", "metadata": {"id": "definition_extraction:65", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 65}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice has paid $3200 to Bob for agricultural labor done from Feb 1st, 2020 to Sep 2nd, 2020. Alice paid Bob with eggs, grapes and hay. Alice has been married since 1999. Alice files a joint return with her spouse for 2020. Alice's and her spouse's gross income for the year 2020 is $103272. Alice takes the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2020?\n\nAnswer:", "expected": "$17399", "metadata": {"id": "sara_numeric:84", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 84, "case id": "tax_case_46", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice has paid $3200 to Bob for agricultural labor done from Feb 1st, 2020 to Sep 2nd, 2020. Alice paid Bob with eggs, grapes and hay. Alice has been married since 1999. Alice files a joint return with her spouse for 2020. Alice's and her spouse's gross income for the year 2020 is $103272. Alice takes the standard deduction.
How much tax does Alice have to pay in 2020?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhen is a piece of evidence hearsay?\n\nAnswer:", "expected": "Hearsay is an out of court statement introduced to prove the truth of the matter asserted.", "metadata": {"id": "rule_qa:16", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 16, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Pharma purchases substantially all of DW I's assets. The purchase agreement expressly provides for assumption of all liabilities of DW I. DW I had developed a successful drug that regulated oxygen levels in the blood. After the purchase of DW I's assets, DW I dissolves. DW I's shareholders maintain pro rated ownership in Big Pharma equivalent to their ownership in DW I. In addition, there is some overlap between the two companies' management teams. Moreover, Big Pharma continues to employ seventy percent of DW I's workforce. Past users of DW I's drug bring a mass tort claim against Big Pharma alleging that DW I's drug incorrectly measured oxygen levels in the blood leading to harm.\"\n\nAnswer:", "expected": "['express agreement']", "metadata": {"id": "successor_liability:16", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 16, "index": 16}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nThe trial court's decree, we noted, had the effect of individually resolving each constituent case.\u00a0Ibid.\u00a0(\u201cThe same decree ... is entered as in the case of separate suits.\u201d); see Black's Law Dictionary 532 (3d ed. 1933) (\u201cdecree\u201d is a \u201cjudgment of a court of equity or admiralty, answering for most purposes to the judgment of a court of common law\u201d).\n\nAnswer:", "expected": "decree", "metadata": {"id": "definition_extraction:432", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 432}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nAlthough the word \u201cauthorize\u201d sometimes means simply \u201cto permit,\u201d it ordinarily denotes affirmative enabling action. Black's Law Dictionary 122 (5th ed. 1979) defines \u201cauthorize\u201d as \u201c[t]o empower; to give a right or authority to act.\u201d\n\nAnswer:", "expected": "Authorize", "metadata": {"id": "definition_extraction:93", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 93}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Pharma purchases substantially all of DW I's assets. The purchase agreement expressly provides for assumption of only those liabilities necessary for continuing operations of DW I. DW I had developed a successful drug that regulated oxygen levels in the blood. After the purchase of DW I's assets, DW I dissolves. DW I's shareholders do not own any stock in Big Pharma. However, there is some overlap between the two companies' management teams. In addition, Big Pharma continues to employ seventy percent of DW I's workforce. Past users of DW I's drug bring a mass tort claim against Big Pharma alleging that DW I's drug incorrectly measured oxygen levels in the blood leading to harm.\"\n\nAnswer:", "expected": "['mere continuation']", "metadata": {"id": "successor_liability:46", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 46, "index": 46}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla individual defendants\nList the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or \"Not named\" if there are none.\n\nA. Plaintiff \n15. Plaintiff Public Employees\u2019 Retirement System of Mississippi is a \npension fund established for the benefit of the current and retired public employees \nof the State of Mississippi. Plaintiff is responsible for the retirement income of \nemployees of the State, including current and retired employees of the State\u2019s public-\nschool districts, municipalities, counties, community colleges, state universities, \nlibraries and water districts. Plaintiff provides benefits to over 75,000 retirees, \nmanages over $28 billion in assets for its beneficiaries, and is responsible for \nproviding retirement benefits to more than 250,000 current public employees. As \nindicated on the certification submitted herewith, Plaintiff purchased Mohawk Case 4:20-cv-00005-ELR Document 1 Filed 01/03/20 Page 9 of 3310common stock at artificially inflated prices during the Class Period and suffered \ndamages as a result of the violations of the federal securities laws alleged herein. \nB. Defendants \n16. Defendant Mohawk is a global manufacturer of flooring products. \nMohawk markets and distributes its products under various brands which it sells \nthrough independent distributors, home centers, retailers, and wholesalers. \nIncorporated in Delaware, the Company maintains its corporate headquarters at 160 \nSouth Industrial Blvd., Calhoun, Georgia. The Company\u2019s common stock trades on \nthe New York Stock Exchange (\u201cNYSE\u201d) under ticker symbol \u201cMHK.\u201d As of July \n31, 2019, Mohawk had over 72 million shares of common stock outstanding, owned \nby hundreds or thousands of investors \n17. Defendant Jeffrey S. Lorberbaum (\u201cLorberbaum\u201d) is, and was at all \nrelevant times, Chief Executive Officer of Mohawk, as well as Chairman of the \nCompany\u2019s Board of Directors. \n18. Defendant Frank H. Boykin (\u201cBoykin\u201d) served as Mohawk\u2019s Executive \nVice President of Finance and Chief Financial Officer from January 2005 until April \n2019. \n19. Defendant William Christopher Wellborn (\u201cWellborn\u201d)\n\nAnswer:", "expected": "Jeffrey S Lorberbaum,Frank H Boykin,William Christopher Wellborn,Glenn R Landau", "metadata": {"id": "ssla_individual_defendants:740", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_individual_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 740}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice's gross income for the year 2017 is $6662, Bob's gross income is $17896. Alice and Bob got married on Feb 3rd, 1992. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Alice lived during that time. In 2017, Alice and Bob file separate returns, and they both take the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$249", "metadata": {"id": "sara_numeric:77", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 77, "case id": "tax_case_30", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice's gross income for the year 2017 is $6662, Bob's gross income is $17896. Alice and Bob got married on Feb 3rd, 1992. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and Alice lived during that time. In 2017, Alice and Bob file separate returns, and they both take the standard deduction.
How much tax does Alice have to pay in 2017?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nAt the same time, \"it is well settled that the failure to state a proper cause of action calls for a judgment on the merits and not for a dismissal for want of jurisdiction.\"\n\nAnswer:", "expected": "Bell v. Hood", "metadata": {"id": "citation_prediction_open:41", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 41, "circuit": "Fourth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla company defendants\nList the company (corporate/entity) defendants named in the following complaint. Respond with only the company name(s), comma-separated, or \"Not named\" if there are none.\n\n10. Plaintiff Rick Chen is a citizen of the United States and a resident of the state of \nWashington . He has been and continues to be a stockholder of SendGrid during all relevant times \nthereto. \n11. Defendant SendGrid operates as a digital communication platform in the United \nStates and internationally. SendGrid is a Delaware corporation with its headquarters located at \n1801 California Street, Suite 500, Denver, Colorado. The Company\u2019s common stock is traded on \nthe New York Stock Exchange (\u201cNYSE\u201d) under the symbol \u201cSEND.\u201d As of July 23, 2018, the \nCompany had 46,387,368 shares of common stock outstanding. \n12. Defendant Warren Adelman (\u201cAd elman\u201d) has served on the SendGrid Board of \nDirectors at all relevant times. In addition, Adelman serves as a member on the Board\u2019s Audit and \nCompensation Committees. Case 1:18-cv-03131-MEH Document 1 Filed 12/05/18 USDC Colorado Page 5 of 39 6 13. Defendant Ajay Agarwal (\u201cAgarwal\u201d) has served on the SendGrid Board of \nDirectors at all relevant times. In addition, Agarwal serves on the as a member on the Board\u2019s \nAudit Committee. \n14. Defendant Fred Ball (\u201cBall\u201d) has served on the SendGrid Board of Directors at all \nrelevant times. In addition, Ball serves as the Chair of the Board\u2019s Audit Co mmittee and as a \nmember on the Board\u2019s Nominating/Governance Committee. \n15. Defendant Byron Deeter (\u201cDeeter\u201d) has served on the SendGrid Board of Directors \nat all relevant times. In addition, Deeter serves as the Chair of the Board\u2019s \nNominating/Governance Com mittee. \n16. Defendant Sameer Dholakia (\u201cDholakia\u201d) has served on the SendGrid Board of \nDirectors at all relevant times. In addition, Dholakia serves as SendGrid\u2019s Chief Executive Officer \n(\u201cCEO\u201d). \n17. Defendant Anne Raimondi (\u201cRaimondi\u201d) has served on the SendGrid Board of \nDirectors at all relevant times. In addition, Raimondi serves as a member on the Board\u2019s \nCompensation Committee. \n18. Defendant Hilary Schneider (\u201cSchneider\u201d) has serve\n\nAnswer:", "expected": "SendGrid, Inc.", "metadata": {"id": "ssla_company_defendants:454", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_company_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 454}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla individual defendants\nList the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or \"Not named\" if there are none.\n\n8. Plaintiff is, and has been continuously throughout all time s relevant hereto, the \nowner of KeyW common stock. \n9. Defendant KeyW is a Maryland corporation and maintains it s principal executive \noffices at 7740 Milestone Parkway, Hanover, Maryland 21076 . KeyW \u2019s common stock is traded \non the NASDAQGS under the ticker symbol \u201cKEYW .\u201d KeyW is a party to the Merger Agreement. Case 1:19-cv-01459-CCB Document 1 Filed 05/17/19 Page 3 of 14 \n 4 10. Defendant Caroline S. Pisano is Chairman of the Board of the Company. \n11. Defendant Bill Weber is President, Chief Executive Officer, and a director of the \nCompany. \n12. Defendant Deborah A. Bonanni is a director of the Company. \n13. Defendant William I. Campbell is a d irector of the Company. \n14. Defendant Shephard Hill is a director of the Company. \n15. Defendant John Inglis is a director of the Company. \n16. Defendant Ken Minihan is a director of the Company. \n17. Defendant Art Money is a director of the Company. \n18. Defendant Mark Sopp is a director of the Company. \n19. The defendants identified in paragraphs 10 through 18 are collectively referred to \nherein as the \u201cIndividual Defendants. \u201d \n20. Defendant Parent is a Delaware corporation and a party to the Merger Agreement. \n21. Defendant Merger Sub is a Maryland corporation, a wholly -owned subsidiary of \nParent , and a party to the Merger Agreement . \nCLASS ACTION ALLEGATIONS \n22. Plaintiff bring s this action as a class action o n behalf of himself and t he oth er public \nstockholders of KeyW (the \u201cClass \u201d). Excl uded from the Class are defendants herein and any \nperson, firm, trust, corporation, or other entity related to or affiliated with any defendant. \n23. This action is properly maintainable as a class action. \n24. The Class is so numerous that joinder of all members is impracticable . As of April \n18, 2019 , there were approximately 50,061,726 shares of KeyW common stock outstanding , held \nby hundreds\n\nAnswer:", "expected": "Caroline S Pisano,Bill Weber,Deborah A Bonanni,William Campbell,Shephard Hill,John Inglis,Ken Minihan,Arthur Money,Mark Sopp", "metadata": {"id": "ssla_individual_defendants:552", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_individual_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 552}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. In 2014, Alice's gross income was $55431 and Bob's gross income was $64314. Bob files a joint return for himself and Alice for 2014. Bob takes the standard deduction.\n\nquestion:\nHow much tax does Bob have to pay in 2014?\n\nAnswer:", "expected": "$26549", "metadata": {"id": "sara_numeric:21", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 21, "case id": "tax_case_23", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice and Bob got married on Feb 3rd, 1992. Alice died on July 9th, 2014. In 2014, Alice's gross income was $55431 and Bob's gross income was $64314. Bob files a joint return for himself and Alice for 2014. Bob takes the standard deduction.
How much tax does Bob have to pay in 2014?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Burger purchases all of Small Burger's assets and expressly disclaims any of Small Burger's liabilities that may arise in the future. All of Small Burger's shareholders become Big Burger shareholders. In fact, all of Small Burger's shareholders have equity claims on Big Burger's assets and cash flow that appear strikingly similar to their prior claims on Small Burger's assets and cash flow. In addition, Small Burger management, employees, and corporate office, marketing materials, and product packaging have remained in tact following its asset sale to Big Burger. Several weeks before Small Burger's dissolution, one of its customers choked on a burger and suffered serious injury. She has brought a claim against Big Burger.\"\n\nAnswer:", "expected": "['mere continuation', 'de facto merger']", "metadata": {"id": "successor_liability:44", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 44, "index": 44}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are the two types of fair use defenses for trademarks?\n\nAnswer:", "expected": "Descriptive and nominative", "metadata": {"id": "rule_qa:49", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 49, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nAbuse of discretion occurs \"when a material factor deserving significant weight is ignored, when an improper factor is relied upon, or when all proper and no improper factors are assessed, but the [district] court makes a serious mistake in weighing them.\"\n\nAnswer:", "expected": "SEC v. Sargent", "metadata": {"id": "citation_prediction_open:18", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 18, "circuit": "First Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nThe Supreme Court has recently stated that \"one of multiple cases consolidated under [Rule 42(a)(2)] retains its independent character, at least to the extent it is appealable and finally resolved, regardless of any ongoing proceedings in the other cases.\"\n\nAnswer:", "expected": "Hall v. Hall", "metadata": {"id": "citation_prediction_open:45", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 45, "circuit": "Tenth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla plaintiff\nList the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or \"Not named\" if there are none.\n\nPlaint iff \n11. Plaintiff Keith Chin is a holder of KE Holdings ' ADS . As indicated in the \ncertification submitted herewith, plaintiff purchased KE Holdings ' ADS at artificially inflated \nprices during the Class Period and suffered damages as a result of the violations of the securities laws alleged herein. \nDefendants \n12. Defendant KE Holdings is a Cayman Islands corporation with principal executive \noffices located at No. 2 Chuangye Road, Haidian District, Beijing, People 's Republic of China. \nDefendant KE Holdings is an integrated online and offline platform for housing transactions and \nservices focused on reinventing how service providers and housing customers navigate and consummate housing transactions such as existing and new home sales, home rentals, home renovation, and real estate financial solutions. Defendant KE Holdings also owns and operates \nBeijing Lianjia Real Estate Brokerage Co., Ltd. , a Chinese real estate brokerage brand. As of \nDecember 31, 2020, defendant KE Holdings had 119,658 employees. Defendant KE Holdings ' \nADS trades on the NYSE under the ticker symbol ( \"BEKE \"). \n13. Defendant P ENG Yongdong ( \"Yongdong\" ) is KE Holdings ' Chairman of the Case 1:21-cv-11196 Document 1 Filed 12/30/21 Page 3 of 36- 4 - Company's Board of Directors (the \"Board\") and has been since May 2021, an executive director \nand has been December 2018, and also Chief Executive Officer and has been since July 2018. \nDefendant Yongdong co- founded the Company in July 2018. \n14. Defendant XU Tao ( \"Tao\") is KE Holdings ' Executive director and has been since \nDecember 2018, and also Chief Financial Officer and has been since July 2018. \n15. Defendants Yongdong and Tao are collectively referred to herein as the \n\"Individual Defendants. \" The Individual Defendants, because of their positions with the \nCompany, possessed the power and authority to control the contents of KE Holdings reports to the \nSEC, press releases, and presen\n\nAnswer:", "expected": "['Keith Chin']", "metadata": {"id": "ssla_plaintiff:956", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_plaintiff", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 956}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are the three elements of a trade secrets claim?\n\nAnswer:", "expected": "First, the contested information must qualify as appropriate subject matter. Second, the plaintiffs must demonstrate they took reasonable precautions to protect the contested information. Third, the the plaintiffs must demonstrate that the defendants inappropriately acquired the information.", "metadata": {"id": "rule_qa:31", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 31, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla company defendants\nList the company (corporate/entity) defendants named in the following complaint. Respond with only the company name(s), comma-separated, or \"Not named\" if there are none.\n\nA. Plaintiff \n13. Plaintiff City of Sunrise Firefighters\u2019 Pension Fund is a public pension fund that \nprovides retirement benefits to firefighters employed by the city of Sunrise, Florida. As indicated \nin the certification submitted herewith, Plaintiff purchased Citi common stock at artificially \ninflated prices during the Class Period and suffered damages as a result of the violations of the \nsecurities laws alleged herein. \nB. Defendants \n14. Defendant Citi is a multinational investment bank and financial services \ncorporation. Incorporated in Delaware, the Company maintains its corporate headquarters at 388 \nGreenwich Street, New York, New York. Citi common stock trades on the New York Stock \nExchange (\u201cNYSE\u201d) under the ticker symbol \u201cC.\u201d As of August 5, 2020, Citi had 2.08 billion \nshares outstanding. \n15. Defendant Michael L. Corbat (\u201cCorbat\u201d) is, and was at all relevant times, Citi\u2019s \nChief Executive Officer (\u201cCEO\u201d). Corbat joined Citi in 1983 and has been Citi\u2019s CEO since 2012, \na role he will continue to occupy until February 2021. \n16. Defendant John C. Gerspach (\u201cGerspach\u201d) joined Citi in 1990 and served as Citi\u2019s \nChief Financial Officer (\u201cCFO\u201d) from July 2009 until March 1, 2019. \n17. Defendant Mark A. L. Mason (\u201cMason\u201d) joined Citi in 2001, and has been Citi\u2019s \nCFO since March 2019. \n18. Defendants Corbat, Gerspach, and Mason are collectively referred to herein as the Case 1:20-cv-09132 Document 1 Filed 10/30/20 Page 4 of 295\u201cOfficer Defendants.\u201d The Officer Defendants, because of their positions with the Company, \npossessed the power and authority to control the contents of Citi\u2019s reports to the SEC, press \nreleases, and presentations to securities analysts, money and portfolio managers, and institutional \ninvestors. The Officer Defendants were provided copies of the Company\u2019s reports and press \nreleases alleged in this complaint to be misleading before, or shortly after, their issuance and had \nthe ability and opportunity to preven\n\nAnswer:", "expected": "Citigroup, Inc.", "metadata": {"id": "ssla_company_defendants:471", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_company_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 471}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice and Bob got married on Feb 3rd, 2013. Alice died on July 9th, 2014. Alice was a nonresident alien. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and his father Charlie lived during that time. Charlie had no income from 2015 to 2019. Bob's gross income in 2015 was $678323. Bob takes the standard deduction in 2015.\n\nquestion:\nHow much tax does Bob have to pay in 2015?\n\nAnswer:", "expected": "$245359", "metadata": {"id": "sara_numeric:16", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 16, "case id": "tax_case_7", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice and Bob got married on Feb 3rd, 2013. Alice died on July 9th, 2014. Alice was a nonresident alien. From 2004 to 2019, Bob furnished the costs of maintaining the home where he and his father Charlie lived during that time. Charlie had no income from 2015 to 2019. Bob's gross income in 2015 was $678323. Bob takes the standard deduction in 2015.
How much tax does Bob have to pay in 2015?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Kodak purchased all of Small Camera Corp's assets last year. The purchase agreement included no provision that Kodak would assume Small Camera's liabilities. Following the asset purhcase, Small Camera's directors assumed directorships on Kodak's board. Small Camera Corp users sue for breach of service contracts.\"\n\nAnswer:", "expected": "['mere continuation', 'de facto merger']", "metadata": {"id": "successor_liability:38", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 38, "index": 38}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Chemical Corp purchased substantially all of Small Chemical Corp's assets three years ago. The purchase agreement included no provision that Big Chemical would assume Small Chemical's liabilities. However, Small Chemical was engaged in CERCLA clean-up prior to the acquisition. The clean-up has not been completed. It has been established that Small Chemical conveyed its assets to Big in order to pay clean-up costs. The EPA wishes to hold Big Chemcial liable.\"\n\nAnswer:", "expected": "['fraudulent conveyance', 'mere continuation']", "metadata": {"id": "successor_liability:21", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 21, "index": 21}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice has a brother, Bob, who was born January 31st, 2014. Alice's gross income in 2015 was $260932. Bob lived at Alice's house in 2015. For 2015, Alice takes the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2015?\n\nAnswer:", "expected": "$81487", "metadata": {"id": "sara_numeric:70", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 70, "case id": "tax_case_64", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice has a brother, Bob, who was born January 31st, 2014. Alice's gross income in 2015 was $260932. Bob lived at Alice's house in 2015. For 2015, Alice takes the standard deduction.
How much tax does Alice have to pay in 2015?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nIn 2017, Alice's gross income was $33200. Alice and Bob have been married since Feb 3rd, 2017. Alice has been blind since October 4, 2013. Alice and Bob file jointly in 2017. Bob has no gross income in 2017. Alice and Bob take the standard deduction. Alice and Bob has the same principal place of abode from 2017 to 2020.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$3390", "metadata": {"id": "sara_numeric:10", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 10, "case id": "tax_case_3", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
In 2017, Alice's gross income was $33200. Alice and Bob have been married since Feb 3rd, 2017. Alice has been blind since October 4, 2013. Alice and Bob file jointly in 2017. Bob has no gross income in 2017. Alice and Bob take the standard deduction. Alice and Bob has the same principal place of abode from 2017 to 2020.
How much tax does Alice have to pay in 2017?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla plaintiff\nList the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or \"Not named\" if there are none.\n\n9. Plaintiff is, and h as been continuously throughout all times relevant hereto, a \nCommunication Systems shareholder . \n10. Defendant Communication Systems is a Delaware corporation and a party to the \nPurchase Agreement. Communication Systems shares are traded on the NASDAQ under the \nticker symbol \u201c JCS.\u201d \n11. Defendant Roger H.D. Lacey is Chairman of the Board and a director of the \nCompany. \n12. Defendant Anita Kumar is the Company\u2019s Chief Executive Officer and a director \nof the Company. \n13. Defendant Steven C. Webster is a director of the Company. \n14. Defendant Randall D. Sampson is a director of the Company. \n15. Defendant Richard A. Primuth is a director of the Company. \n16. Defendant Michael Zapata is a director of Company. \n \n Case 1:21-cv-05500 Document 1 Filed 06/23/21 Page 3 of 124 \n FACTS \n17. Communication Systems is a Minnesota corporation that was organized in 1969. \nCommunication systems develops and sells Intelligent Edge solutions that provide connectivity \nand power through Power over Ethernet (\u201cPoE\u201d) products and actionable intelligence to end \ndevices in an Internet of Things (\u201cIoT\u201d) ecosystem through embedded and cloud- based \nmanagement software and provides SD -WAN and other technology solutions that address \nprevalent IT challenges, including network resiliency, security products and services, network virtualization, and cloud migrations, IT managed services, wired and wireless network design and implementation, and converged infrastructure configuration, deployment and management. \n18. Lantronix is a global provider of Software as a Service (SaaS), connectivity \nservices, engineering services, intelli gent hardware solutions for the Internet of Things (IoT) and \nRemote Environment Management (REM) . \n19. On April 28 , 2021, Communication Systems\u2019 Board caused the Company to enter \ninto the Purchase Agreement . \n20. According to the press release announcing the Proposed Transaction: \n*** \nMinnetonka, MN \u2013 April\n\nAnswer:", "expected": "['Not named']", "metadata": {"id": "ssla_plaintiff:882", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_plaintiff", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 882}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nIf the employee establishes a prima facie retaliation claim, \"the burden shifts to the employer to state a legitimate, non-retaliatory reason for its decision.\"\n\nAnswer:", "expected": "Feist v. La., Dep't of Justice, Off. of the Att'y Gen.", "metadata": {"id": "citation_prediction_open:11", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 11, "circuit": "Fifth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nThe first word, \u201cportion,\u201d is defined as \u201c[a] share or allotted part (as of an estate).\u201d Black's Law Dictionary 1182 (7th ed. 1999). \u201cPortion\u201d thus inherently conveys an indeterminate amount. ....Similarly, in this context, referencing a \u201cportion\u201d of the judgment tells us that some amount of the judgment up to 25 percent of the whole is to be applied to the attorney's fee award, but not exactly what amount.\n\nAnswer:", "expected": "Portion", "metadata": {"id": "definition_extraction:408", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 408}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla individual defendants\nList the individual (natural-person) defendants named in the following complaint. Respond with only the person name(s), comma-separated, or \"Not named\" if there are none.\n\n8. Plaintiff is, and has been at all times relevant hereto, an owner of MBT common \nstock. \n9. Defendant MBT is a Michigan corporation , with its principal exe cutive offices \nlocated in Monroe, Michigan . MBT common stock is listed on the NASDAQ under the symbol \n\u201cMBTF .\u201d \n10. Defendant H. Douglas Chaffin (\u201cChaffin \u201d) is the Company\u2019s President, Chief \nExecutive Officer, and a director of the Company . \n11. Defendant Kristine L. Barann (\u201cBarann \u201d) is a director of the Company . \n12. Defendant Peter H. Carlton (\u201cCarlton \u201d) is a director of the Company. \n13. Defendant Joseph S. Daly (\u201cDaly \u201d) is a director of the Company . \n14. Defendant James F. Deutsch (\u201cDeutsch \u201d) is a director of the Company. \n15. Defendant Michael J. Miller (Miller \u201d) is the Chairman of the Board . \n16. Defendant Tony Scavuzzo (\u201cScavuzzo \u201d) is a director of the Company . \n17. Defendant Debra J. Shah (\u201cShah \u201d) is a director of the Company . \n18. Defendant John Skibski (\u201cSkibski \u201d) is a director of the Company. \n19. Defendant Joseph S. Vig (\u201cVig\u201d) is a director of the Company. \n20. The defendants listed in \u00b6\u00b6 10-19 are collectively referred to herein as the \n\u201cIndividual Defendants. \u201d \n21. The Individual Defendants and MBT are referred to herein as \u201cDefendants. \u201d \nSUBSTANTIVE ALLEGATI ONS \n22. According to the Company \u2019s Form 10 -K for the year ended December 31, 201 7, \nMBT \u201cis a bank holding company with one subsidiary, Monroe Bank & Trust \u201d (\u201cBank\u201d). The \nBank is a commercial bank that operates 14 branch offices in Monroe County, Michigan and 6 Case 2:19-cv-10076-LVP-RSW ECF No. 1 filed 01/09/19 PageID.3 Page 3 of 19 4 branches in Wayne County, Michigan. The Bank\u2019s primary source of income is interest income \non its loans and investments and its primary expense is compensation of its employees .\u201d \n23. On October 10 , 2018, MBT and First Merchants issued a press release announcing \nthat they had entered into a definitive agreement where MBT will be ac\n\nAnswer:", "expected": "H Douglas Chaffin,Kristine L Barann,Peter H Carlton,Joseph S Daly,James F Deutsch,Michael J Miller,Tony Scavuzzo,Debra J Shah,John Skibski,Joseph S Vig", "metadata": {"id": "ssla_individual_defendants:484", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_individual_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 484}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nBob is Alice's father. Alice has paid $45252 to Bob for work done in the year 2017.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$0", "metadata": {"id": "sara_numeric:66", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 66, "case id": "tax_case_86", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Bob is Alice's father. Alice has paid $45252 to Bob for work done in the year 2017.
How much tax does Alice have to pay in 2017?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\n[E]xclusions are always strictly construed against the insurer and in favor of the insured.\n\nAnswer:", "expected": "Nationwide Mut. Ins. Co. v. Cosenza", "metadata": {"id": "citation_prediction_open:27", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 27, "circuit": "Third Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nThus, Black's Law Dictionary (7th ed.1999) defines \u201cdismissed without prejudice\u201d as \u201cremoved from the court's docket in such a way that the plaintiff may refile the same suit on the same claim,\u201d id., at 482, 92 P.2d 804.\n\nAnswer:", "expected": "dismissed without prejudice", "metadata": {"id": "definition_extraction:322", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 322}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nUnder the Abercrombie distinctiveness spectrum, what are generic marks?\n\nAnswer:", "expected": "Generic marks are those which connote the basic nature of articles or services, rather than the more individualized characteristics of a product.", "metadata": {"id": "rule_qa:40", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 40, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\n\"The two linguistic forms ('cognizable by'; 'has jurisdiction') mean about the same thing. See Black's Law Dictionary 991 (4th ed.1951) (defining 'jurisdiction' as 'the authority by which courts and judicial officers take cognizance of and decide cases' (emphasis added)); see also Black's Law Dictionary 1038 (3d ed.1933) (similarly using the term 'cognizance' to define 'jurisdiction').\n\nAnswer:", "expected": "cognizable by, has jurisdiction", "metadata": {"id": "definition_extraction:216", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 216}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla company defendants\nList the company (corporate/entity) defendants named in the following complaint. Respond with only the company name(s), comma-separated, or \"Not named\" if there are none.\n\na Case Management Track Designation Form specifying the track \nto which that defendant believes the case should be assigned. \nSELECT ONE OF THE FOLLOWING CASE MANAGEMENT TRACKS: \n(a) Habeas Corpus -Cases brought under 28 U.S.C. \u00a7 2241 through\u00a7 2255. \n(b) Social Security -Cases requesting review of a decision of the Secretary of Health \nand Human Services denying plaintiff Social Security Benefits. \n(c) Arbitration -Cases required to be designated for arbitration under Local Civil Rule 53.2. \n( d) Asbestos -Cases involving claims for personal injury or property damage from \nexposure to asbestos. \n(e) Special Management -Cases that do not fall into tracks (a) through (d) that are \ncommonly referred to as complex and that need special or intense management by \nthe court. (See reverse side of this form for a detailed explanation of special \nmanagement cases.) \n(f) Standard Management -Cases that do not fall into any one of the other tracks. \nAttorney for ) \n( ) \n( ) \n( ) \ndilS-JS1-SIS&:, \nTelephone FAX Number p _A
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice's gross income for the year 2010 is $210204. Alice has paid $45252 to Bob for work done in the year 2010. In 2010, Alice has also paid $9832 into a retirement fund for Bob, and $5322 into health insurance for Charlie, who is Alice's father and has retired in 2009. Bob has no income in 2010. Alice takes the standard deduction.\n\nquestion:\nHow much tax does Alice have to pay in 2010?\n\nAnswer:", "expected": "$63345", "metadata": {"id": "sara_numeric:54", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 54, "case id": "tax_case_94", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice's gross income for the year 2010 is $210204. Alice has paid $45252 to Bob for work done in the year 2010. In 2010, Alice has also paid $9832 into a retirement fund for Bob, and $5322 into health insurance for Charlie, who is Alice's father and has retired in 2009. Bob has no income in 2010. Alice takes the standard deduction.
How much tax does Alice have to pay in 2010?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nFor which types of cases is a dying declaration admissible in California state court?\n\nAnswer:", "expected": "Any case.", "metadata": {"id": "rule_qa:28", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 28, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhen does the Confrontation Clause apply?\n\nAnswer:", "expected": "It only applies in criminal cases for testimonial evidence offered against the defendant", "metadata": {"id": "rule_qa:17", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 17, "doctrine": "Evidence"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla company defendants\nList the company (corporate/entity) defendants named in the following complaint. Respond with only the company name(s), comma-separated, or \"Not named\" if there are none.\n\n6. Plaintiff , as set forth in the accompanying certification, incorporated by reference \nherein, purchased Stemline securities pursuant and/or traceable to the Company \u2019s Offering \nand/or during the Class Period and was economically damaged thereby. \n7. Defendant Stemline is a clinical s tage biopharmaceutical company that focuses on \nthe discovery, acquisition, development, and commercialization of proprietary oncology therapeutics in the United States . The Company is incorporated in Delaware and its principal \nexecutive offices are located at 750 Lexington Avenue, Eleventh Floor, New York, New York 10022. Stemline \u2019s common stock is traded on The NASDAQ Capital Market (\u201cNASDAQ\u201d) \nunder the ticker symbol \u201c STML .\u201d \n8. Defendant Ivan Bergstein ( \u201cBergstein \u201d) founded Stemline in August 2003 and has \nbeen its Chairman, Chief Executive Officer (\u201cCEO\u201d) and President since August 2003. \n9. Defendant David Gionco (\u201cGionco\u201d ) has been the Chief Accounting Officer and \nVice President o f Finance of Stemline since December 16, 2013 and January 16, 2014, \nrespectively. \n10. Defendan ts Bergstein and Gionco are collectively referred to herein as the \n\u201cIndividual Defendants.\u201d \n11. Each of the Individual Defendants: \n(a) directly participated in the manag ement of the Company; Case 1:17-cv-00832 Document 1 Filed 02/03/17 Page 3 of 244 (b) was directly involved in the day -to-day operations of the Company at the \nhighest levels; \n(c) was privy to confidential proprietary information concerning the Company \nand its business and operations; \n(d) was directly or indirectly involved in drafting, producing, reviewing \nand/or disseminating the false and misleading statements and information alleged \nherein; \n(e) was directly or indirectly involved in the oversight or implementation of \nthe Company \u2019s internal controls; \n(f) was aware of or recklessly disregarded the fact that the false and \nmisleading statements were being issued concerning the Company; and\n\nAnswer:", "expected": "Stemline Therapeutics, Inc", "metadata": {"id": "ssla_company_defendants:147", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_company_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 147}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Forest Corp purchased a substantial amount of Tree Corp's assets last year. The asset purchase agreement expressly disclaimed any liability arising out of Tree Corp's activities. Tree Corp was dissolved immediately following the asset purchase. However, all of Tree Corp's employees became employees of Forest Corp. In addition, all of Tree Corp's shareholders because shareholders of Forest Corp. A number of years later, liability for a tort carried out by Tree Corp is discovered. The victims bring suit against Forest Corp.\"\n\nAnswer:", "expected": "['mere continuation', 'de facto merger']", "metadata": {"id": "successor_liability:43", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 43, "index": 43}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Shell Corp purchased substantially all of Small Chemical Corp's assets three years ago. The purchase agreement included no provision that Big Shell would assume Small Chemical's liabilities. However, after the transfer, Big Shell, used Small Chemical's name, location, and employees to carry out all corporate activities. Residents of a town near a Small Chemical factory have brought suit against Small Chemical alleging various torts.\"\n\nAnswer:", "expected": "['mere continuation', 'de facto merger']", "metadata": {"id": "successor_liability:33", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 33, "index": 33}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhere is supplemental jurisdiction codified?\n\nAnswer:", "expected": "28 U.S.C. \u00a7 1367", "metadata": {"id": "rule_qa:2", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 2, "doctrine": "Civil Procedure"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nUnder the Abercrombie distinctiveness spectrum, what are descriptive terms?\n\nAnswer:", "expected": "Descriptive term identifies a characteristic or quality of an article or service, such as color, odor, function, dimensions, or ingredients.", "metadata": {"id": "rule_qa:41", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 41, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\n\"Big Shell Corp purchased substantially all of Small Chemical Corp's assets. The purchase agreement included no provision that Big Shell would assume Small Chemical's liabilities. However, after the transfer of assets, Small Chemical dissolved, but Big Shell maintained Small's stockholders and corporate directors. Residents of a town near a Small Chemical factory have brought suit against Small Chemical alleging various torts.\"\n\nAnswer:", "expected": "['mere continuation', 'de facto merger']", "metadata": {"id": "successor_liability:34", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 34, "index": 34}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla company defendants\nList the company (corporate/entity) defendants named in the following complaint. Respond with only the company name(s), comma-separated, or \"Not named\" if there are none.\n\n14. Plaintiff, as set forth in the attached Certification, acquired Sarepta securities at \nartificially inflated prices during the Class Period and was damaged upon the revelation of the \nalleged corrective disclosures. \n15. Sarepta is a Delaware corporation with principal executive offi ces located at 215 \nFirst Street, Suite 415, Cambridge, MA . Sarepta securities trade in an efficient market on the \nNASDAQ under the ticker symbol \u201cSRPT\u201d. Case 1:19-cv-08122 Document 1 Filed 08/30/19 Page 4 of 28 \n5 \n 16. Defendant Douglas S. Ingram (\u201cIngram\u201d) has served as Sarepta\u2019s President and \nChief Executive Officer at all relevant times . \n17. Defendant Sandesh Mahatme (\u201cMahatme \u201d) has served as Sarepta\u2019s Executive Vice \nPresident, Chief Financial Officer at all relevant times . \n18. Defendant s Ingram and Mahatme are sometimes referred to here in collectively as \nthe \u201cIndividual Defendants.\u201d \n19. The Individual Defendants possessed the power and authority to control the \ncontents of Sarepta\u2019s SEC filings, press releases, and other market communications. The \nIndividual Defendants were provided with copies of Sarepta\u2019s SEC filings and press releases \nalleged herein to be misleading prior to or shortly after their issuance and had the ability and \nopportunity to prevent their issuance or to cause them to be co rrected. Because of their positions \nwith Sarepta, and their access to material information available to them but not to the public, the \nIndividual Defendants knew that the adverse facts specified herein had not been disclosed to and \nwere being concealed f rom the public, and that the positive representations being made were then \nmaterially false and misleading. The Individual Defendants are liable for the false statements and \nomissions pleaded herein.\n\nAnswer:", "expected": "Sarepta Therapeutics, Inc.", "metadata": {"id": "ssla_company_defendants:679", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_company_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 679}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla plaintiff\nList the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or \"Not named\" if there are none.\n\n11. Plaintiff is, and at all relevant times has been, a holder of Spartan common stock. \n12. Defendant Spartan is a blank check company formed in order to effect a merger, \ncapital stock exchange, asset acquisition, stock purchase, reorganization or other similar business Case 1:21-cv-02896 Document 1 Filed 04/05/21 Page 3 of 15 \n4 \n combination with one or more businesses or entities. The Company\u2019 s principal executive office is \nlocated at 9 West 57th Street, 43rd Floor New York, NY 10019. Spartan \u2019s securities are quoted on \nthe Nasdaq stock exchange under the ticker symbol \u201cSPR Q\u201d. \n13. Individual Defendant Geoffrey Strong has served as the Chief Executive Officer \nand as a director at all relevant times . \n14. Individual Defendant John MacWilliams has served as the Chairman of the Board \nat all relevant times. \n15. Individual Defendant Olivia Wassenaar has served as director of the Company at \nall relevant times. \n16. Individual Defendant Wilson Handler has served as director of the Company at all \nrelevant times. \n17. Individual Defendant Christine Hommes has served as director of the Company at \nall relevant times. \n18. Individual Defendant Joseph Romeo has served as a director of the Company at all \nrelevant times. \n19. Individual Defendant Michael Stice has served as a director of t he Company at all \nrelevant times. \n20. Individual Defendant Jan Wilson has served as a director of the Company at all \nrelevant times. \n21. The Individual Defendants referred to in \u00b6\u00b6 13-20 are collectively referred to herein \nas the \u201c Individual Defendants \u201d and/or the \u201c Board \u201d, and together with Spartan they are referred to \nherein as the \u201cDefendants .\u201d \n Case 1:21-cv-02896 Document 1 Filed 04/05/21 Page 4 of 15 \n5\n\nAnswer:", "expected": "['Not named']", "metadata": {"id": "ssla_plaintiff:824", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_plaintiff", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 824}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice got married on May 30th, 2014. Alice files a joint return with her spouse for 2017 and they take the standard deduction. Alice's gross income for the year 2017 is $103272 while her spouse had no income. Alice has paid $3200 to her brother Bob for work done from Feb 1st, 2017 to Sep 2nd, 2017, in Baltimore, Maryland, USA.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$21635", "metadata": {"id": "sara_numeric:43", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 43, "case id": "tax_case_58", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice got married on May 30th, 2014. Alice files a joint return with her spouse for 2017 and they take the standard deduction. Alice's gross income for the year 2017 is $103272 while her spouse had no income. Alice has paid $3200 to her brother Bob for work done from Feb 1st, 2017 to Sep 2nd, 2017, in Baltimore, Maryland, USA.
How much tax does Alice have to pay in 2017?"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nContribution is defined as the \u201ctortfeasor's right to collect from others responsible for the same tort after the tortfeasor has paid more than his or her proportionate share, the shares being determined as a percentage of fault.\u201d Black's Law Dictionary 353 (8th ed.2004).\n\nAnswer:", "expected": "Contribution", "metadata": {"id": "definition_extraction:598", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 598}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nIf two individuals claim the same mark, then the person who gets it is the one who either...\n\nAnswer:", "expected": "(1) Use it first in commerce, or (2) registered the mark with the intent to use it in commerce, and then actually uses it", "metadata": {"id": "rule_qa:46", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 46, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla company defendants\nList the company (corporate/entity) defendants named in the following complaint. Respond with only the company name(s), comma-separated, or \"Not named\" if there are none.\n\n12. Plaintiff has maintained shares of Loral Space common stock at all relevant times. \n13. Defendant Loral Space & Communications, Inc. is incorporated under the laws of \nDelaware with its principal executive offices l ocated at 600 Fifth Ave, 16th Floor, New York, \nNY, 10020. The Company\u2019 s common stock trades on the N asdaq under the ticker symbol \n\u201cLORL \u201d. \n14. Individual Defendant Mark H. Rachesky is, and has been at all relevant times, the \nformer Chief Executive Officer and Non -Executive Chairman of the Board. \n15. Individual Defendant Michael B. Targoff is, and has been at all relevant times, a \ndirector of Loral Space. \n16. Individual Defendant John D. Harkey Jr. is, and has been at all relevant times, a \ndirector of Loral Space. \n17. Individual Defendant Arthur L. Simon is, and has been at all relevant times, a \ndirector of Loral Space. \n18. Individual Defendant John P. Stenbit is, and has been at all relevant times, a director \nof Loral Space. \n19. Individual Defendant Janet T. Yeung is, and has been at all relevant times, a director \nof Loral Space. \n20. The defendants identified in paragraphs 14 through 19 are collectively referred to Case 1:21-cv-04007 Document 1 Filed 05/05/21 Page 4 of 185 herein as the \u201c Board \u201d or the \u201c Individual Defendants,\u201d and together wit h Loral Space, the \n\u201cDefendants. \u201d\n\nAnswer:", "expected": "Loral Space & Communications, Ltd.", "metadata": {"id": "ssla_company_defendants:1000", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_company_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 1000}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla plaintiff\nList the plaintiff(s) named in the following complaint. Respond with only the name(s), comma-separated, or \"Not named\" if there are none.\n\n6.\n \nPlaintiff, as set forth in the accompanying Certification, purchased \nWeibo\n \nsecurities\n \nat artificially inflate\nd prices during the Class Period and was damaged upon the \nrevelation of the alleged corrective disclosure.\n \n7.\n \nDefendant\n \nWeibo\n \noperates as a social media platform for people to create, \ndistribute, and discover Chinese\n-\nlanguage content\n.\n \nThe Company \nis incorpora\nted in the Cayman \nIslands and its principal executive offices are located at \n \n8/F, QIHAO Plaza, No. 8 Xinyuan S. \nRoad, Chaoyang District, Beijing 100027, People\u2019s Republic of China\n.\n \nWeibo\n\u2019s\n \nsecurities are\n \ntraded on \nthe \nNASDAQ Global Select Market\n \n(\u201cNASDAQ\u201d\n) \nunder the ticker symbol \u201c\nWB\n.\n\u201d\n \n8.\n \nDefendant \nGaofei Wang\n \n(\u201c\nWang\n\u201d) \nhas been the Chief Executive Officer (\u201cCEO\u201d) \nof Weibo since February 2014\n. \n \n9.\n \nDefendant \nHerman Yu\n \n(\u201c\nYu\n\u201d) \nha\ns\n \nbeen the Chief Financial Officer (\u201cCFO\u201d) of \nWeibo since March 2015\n.\n \n \n10.\n \nDefendants \nWang and Yu \na\nre sometimes referred to herein as the \u201cIndividual \nDefendants.\u201d\n \n11.\n \nEach of the Individual Defendants:\n \n(a)\n \ndirectly participated in the management of the Company;\n \n(b)\n \nwas directly involved in the day\n-\nto\n-\nday operations of the Company at the highest\n \nlevels;\n \n(c)\n \nwas privy to confidential proprietary information concerning the Company and its \nbusiness and operations;\n \n(d)\n \nwas directly or indirectly involved in drafting, producing, reviewing and/or \ndisseminating the false and misleading statements and in\nformation alleged herein;\n Case 2:17-cv-04728 Document 1 Filed 06/27/17 Page 3 of 15 PageID: 3 \n4\n \n(e)\n \nwas directly or indirectly involved in the oversight or implementation of the \nCompany\u2019s internal controls;\n \n(f)\n \nwas aware of or recklessly disregarded the fact that the false and misleading \nstatements were being issued concerni\nng the Company; and/or \n \n(g)\n \napproved or ratified these statements in violation of the federal securities laws.\n \n12.\n \nThe Company \nis\n\nAnswer:", "expected": "['Not named']", "metadata": {"id": "ssla_plaintiff:201", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_plaintiff", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 201}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nThe dictionary definition of the verb form of \u201charm\u201d is \u201cto cause hurt or damage to: injure.\u201d Webster's Third New International Dictionary 1034 (1966).\n\nAnswer:", "expected": "harm", "metadata": {"id": "definition_extraction:224", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 224}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nThe Supreme Court has \"explained that the phrase \u2018case of actual controversy' in the [DJA] refers to the [same] type of \u2018Cases' and \u2018Controversies' that are justiciable under Article III.\"\n\nAnswer:", "expected": "MedImmune, Inc. v. Genentech, Inc.", "metadata": {"id": "citation_prediction_open:31", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 31, "circuit": "Second Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nLemelson is not helped by his reference to our statement that it is \"not a material omission to fail to point out information of which the market is already aware.\"\n\nAnswer:", "expected": "Thant v. Karyopharm Therapeutics Inc.", "metadata": {"id": "citation_prediction_open:16", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 16, "circuit": "First Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nBut whether \u201cownership\u201d is the \u201c[c]ollection of rights to use and enjoy property, including [the] right to transmit it to others,\u201d or \u201c[t]he complete dominion, title, or proprietary right in a thing,\u201d or \u201c[t]he entirety of the powers of use and disposal allowed by law,\u201d id., at 997, the parent corporation\u2014not the subsidiary whose every decision it controls\u2014better fits the bill as the true owner of any property that the subsidiary nominally possesses.\n\nAnswer:", "expected": "ownership", "metadata": {"id": "definition_extraction:142", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 142}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nWhat are the 5 categories for distinctiveness under the Abercrombie spectrum for trademarks?\n\nAnswer:", "expected": "Generic, descriptive, suggestive, arbitrary, fanciful", "metadata": {"id": "rule_qa:39", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 39, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: definition extraction\nIdentify the single term or phrase that the following passage defines. Respond with only that term.\n\nSuggestively, at least one recently published law dictionary defines the word \u201cemployment\u201d to mean \u201cthe relationship between master and servant.\u201d Black's Law Dictionary 641 (10th ed. 2014).\n\nAnswer:", "expected": "employment", "metadata": {"id": "definition_extraction:438", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "definition_extraction", "task_family": "definition", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 438}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: successor liability\nIdentify every theory of successor liability that applies to the scenario below. Choose all that apply from: express agreement, de facto merger, mere continuation, fraudulent conveyance. Respond with only the applicable theory name(s), comma-separated.\n\nissue:\nsuccessor liability\n\ntext:\nKodak purchased the assets of a small camera manufacturer. The small camera manufacturer was quickly dissolved following the asset purchase. Kodak assumed the small camera manufacturer's liabilities in order to continue its business uninterrupted. The operation and management of the small camera manufacturer essentially remains unchanged following the asset purchase. Users of the small camera manufacturer's products sue for breach of service contracts.\n\nAnswer:", "expected": "['de facto merger', 'mere continuation']", "metadata": {"id": "successor_liability:0", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "successor_liability", "task_family": "successor", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"Unnamed: 0": 0, "index": 0}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\n\u2018Under this chapter' refers to duties the CRA imposes on various actors, whether those duties take the form of determinations, findings, actions, or omissions.\n\nAnswer:", "expected": "Kan. Nat. Res. Coal. v. U.S. Dep't of Interior", "metadata": {"id": "citation_prediction_open:46", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 46, "circuit": "Tenth Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nIn so doing, \"we draw all facts \u2013 which we assume to be true unless contradicted by more specific allegations or documentary evidence \u2013 from the complaint and from the exhibits attached thereto,\" and \"we construe all reasonable inferences . . . in [the non-movant's] favor.\"\n\nAnswer:", "expected": "Amidax Trading Grp. v. S.W.I.F.T. 10 SCRL", "metadata": {"id": "citation_prediction_open:29", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 29, "circuit": "Second Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: citation prediction open\nProvide the case that the following statement is drawn from or that supports it. Respond with only the case name (e.g. \"Smith v. Jones\").\n\nA reasonable jury could have concluded that the Viking Statements \"expresse[d] certainty about . . . thing[s],\" and thus were actionable statements of fact, for a number of reasons.\n\nAnswer:", "expected": "Omnicare, Inc. v. Laborers Dist. Council Constr. Indus. Pension Fund", "metadata": {"id": "citation_prediction_open:14", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "citation_prediction_open", "task_family": "citation", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 14, "circuit": "First Circuit"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: rule qa\nAnswer the item directly and concisely.\n\nUnder which statute are patentable subject matter requirements codified?\n\nAnswer:", "expected": "35 USC 101", "metadata": {"id": "rule_qa:33", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "rule_qa", "task_family": "rule", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 33, "doctrine": "IP"}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: ssla company defendants\nList the company (corporate/entity) defendants named in the following complaint. Respond with only the company name(s), comma-separated, or \"Not named\" if there are none.\n\n9. Plaintiff is, and has been at all relevant times, the owner of Sykes common stock and has held such stock since prior to the wrongs complained of herein. 10. Individual Defendant Mark Bozek has served as a member of the Board since May 2019. 11. Individual Defendant James S. Macleod has served as a member of the Board since May 2005 and Non-Executive Chairman of the Board since May 2016. 12. Individual Defendant Chuck Sykes has served as a member of the Board since August 2004 and is the President and Chief Executive Officer. 13. Individual Defendant William D. Muir, Jr. has served as a member of the Board since 2014. Case 1:21-cv-06043 Document 1 Filed 07/14/21 Page 3 of 154 14. Individual Defendant Lorraine Leigh Lutton has served as a member of the Board since 2014. 15. Individual Defendant Vanessa C.L. Chang has served as a member of the Board since 2016. 16. Individual Defendant Carlos E. Evans has served as a member of the Board since May 2016. 17. Individual Defendant W. Mark Watson has served as a member of the Board since May 2018. 18. Individual Defendant Jeanne Beliveau-Dunn has served as a member of the Board since 2021. 19. Defendant Sykes is incorporated in Florida and maintains its principal offices at 400 North Ashley Drive, Suite 2800, Tampa, FL 33602. The Company\u2019s common stock trades on the NASDAQ Stock Exchange under the symbol \u201cSYKE.\u201d 20. The defendants identified in paragraphs 10-18 are collectively referred to as the \u201cIndividual Defendants\u201d or the \u201cBoard.\u201d 21. The defendants identified in paragraphs 10-19 are collectively referred to as the \u201cDefendants.\u201d\n\nAnswer:", "expected": "Sykes Enterprises, Inc.", "metadata": {"id": "ssla_company_defendants:1058", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "ssla_company_defendants", "task_family": "ssla", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 1058}}}
{"input": "You are answering a LegalBench benchmark item.\nTask: sara numeric\nAnswer the item directly and concisely.\n\nstatute:\n\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
\n\ndescription:\nAlice was paid $73200 in 2017 as an employee of the State of Maryland in Baltimore, Maryland, USA. Alice takes the standard deduction in 2017.\n\nquestion:\nHow much tax does Alice have to pay in 2017?\n\nAnswer:", "expected": "$16664", "metadata": {"id": "sara_numeric:28", "source": "nguha/legalbench", "split": "test", "benchmark": "open", "task": "sara_numeric", "task_family": "sara", "grader": "llm_judge", "labels": [], "choices": {}, "extra": {"index": 28, "case id": "tax_case_19", "text": "\u00a73301. Rate of tax
There is hereby imposed on every employer (as defined in section 3306(a)) for each calendar year an excise tax, with respect to having individuals in his employ, equal to 6 percent of the total wages (as defined in section 3306(b)) paid by such employer during the calendar year with respect to employment (as defined in section 3306(c)).
\u00a71. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of-
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $36,900;
(ii) $5,535, plus 28% of the excess over $36,900 if the taxable income is over $36,900 but not over $89,150;
(iii) $20,165, plus 31% of the excess over $89,150 if the taxable income is over $89,150 but not over $140,000;
(iv) $35,928.50, plus 36% of the excess over $140,000 if the taxable income is over $140,000 but not over $250,000;
(v) $75,528.50, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $29,600;
(ii) $4,440, plus 28% of the excess over $29,600 if the taxable income is over $29,600 but not over $76,400;
(iii) $17,544, plus 31% of the excess over $76,400 if the taxable income is over $76,400 but not over $127,500;
(iv) $33,385, plus 36% of the excess over $127,500 if the taxable income is over $127,500 but not over $250,000;
(v) $77,485, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $22,100;
(ii) $3,315, plus 28% of the excess over $22,100 if the taxable income is over $22,100 but not over $53,500;
(iii) $12,107, plus 31% of the excess over $53,500 if the taxable income is over $53,500 but not over $115,000;
(iv) $31,172, plus 36% of the excess over $115,000 if the taxable income is over $115,000 but not over $250,000;
(v) $79,772, plus 39.6% of the excess over $250,000 if the taxable income is over $250,000.
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse, a tax determined in accordance with the following:
(i) 15% of taxable income if the taxable income is not over $18,450;
(ii) $2,767.50, plus 28% of the excess over $18,450 if the taxable income is over $18,450 but not over $44,575;
(iii) $10,082.50, plus 31% of the excess over $44,575 if the taxable income is over $44,575 but not over $70,000;
(iv) $17,964.25, plus 36% of the excess over $70,000 if the taxable income is over $70,000 but not over $125,000;
(v) $37,764.25, plus 39.6% of the excess over $125,000 if the taxable income is over $125,000
\u00a73306. Definitions
(a) Employer
(1) In general
The term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) Agricultural labor
In the case of agricultural labor, the term \"employer\" means, with respect to any calendar year, any person who-
(A) during the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 10 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 5 individuals in employment in agricultural labor for some portion of the day.
(3) Domestic service
In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term \"employer\" means, with respect to any calendar year, any person who during the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) Special rule
A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an employer under paragraph (1) or (2) with respect to such other service.
(b) Wages
For purposes of this chapter, the term \"wages\" means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include-
(1) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to $7,000 with respect to employment has been paid to an individual by an employer during any calendar year, is paid to such individual by such employer during such calendar year;
(2) the amount of any payment (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment) made to, or on behalf of, an employee or any of his dependents under a plan or system established by an employer which makes provision for his employees generally (or for his employees generally and their dependents) or for a class or classes of his employees (or for a class or classes of his employees and their dependents), on account of-
(A) sickness or accident disability, or
(C) death;
(7) remuneration paid in any medium other than cash to an employee for service not in the course of the employer's trade or business;
(10) any payment or series of payments by an employer to an employee or any of his dependents which is paid-
(A) upon or after the termination of an employee's employment relationship because of (i) death, or (ii) retirement for disability, and
(B) under a plan established by the employer which makes provision for his employees generally or a class or classes of his employees (or for such employees or class or classes of employees and their dependents),
other than any such payment or series of payments which would have been paid if the employee's employment relationship had not been so terminated;
(11) remuneration for agricultural labor paid in any medium other than cash;
(15) any payment made by an employer to a survivor or the estate of a former employee after the calendar year in which such employee died;
(c) Employment
For purposes of this chapter, the term \"employment\" means any service, of whatever nature,
(A) performed by an employee for the person employing him, irrespective of the citizenship or residence of either, within the United States, and
(B) performed outside the United States (except in a contiguous country with which the United States has an agreement relating to unemployment compensation) by a citizen of the United States as an employee of an American employer, except-
(1) agricultural labor unless-
(A) such labor is performed for a person who-
(i) during the calendar year or the preceding calendar year paid remuneration in cash of $20,000 or more to individuals employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)), or
(ii) on each of some 10 days during the calendar year or the preceding calendar year, each day being in a different calendar week, employed in agricultural labor (including labor performed by an alien referred to in subparagraph (B)) for some portion of the day (whether or not at the same moment of time) 5 or more individuals; and
(B) such labor is not agricultural labor performed by an individual who is an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act.
(2) domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed for a person who paid cash remuneration of $1,000 or more to individuals employed in such domestic service in the calendar year or the preceding calendar year;
(5)
(A) service performed by an individual in the employ of his son, daughter, or spouse;
(B) service performed by a child under the age of 21 in the employ of his father or mother;
(6) service performed in the employ of the United States Government
(7) service performed in the employ of a State, or any political subdivision thereof.
(10)
(A) service performed in the employ of a school, college, or university, if such service is performed
(i) by a student who is enrolled and is regularly attending classes at such school, college, or university, or
(ii) by the spouse of such a student, or
(B) service performed in the employ of a hospital, if such service is performed by a patient of such hospital;
(11) service performed in the employ of a foreign government (including service as a consular or other officer or employee or a nondiplomatic representative);
(13) service performed as a student nurse in the employ of a hospital or a nurses' training school by an individual who is enrolled and is regularly attending classes in a nurses' training school;
(16) service performed in the employ of an international organization;
(21) service performed by a person committed to a penal institution.
\u00a763. Taxable income defined
(a) In general
Except as provided in subsection (b), for purposes of this subtitle, the term \"taxable income\" means gross income minus the deductions allowed by this chapter (other than the standard deduction).
(b) Individuals who do not itemize their deductions
In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term \"taxable income\" means adjusted gross income, minus-
(1) the standard deduction, and
(2) the deduction for personal exemptions provided in section 151.
(c) Standard deduction
For purposes of this subtitle-
(1) In general
Except as otherwise provided in this subsection, the term \"standard deduction\" means the sum of-
(A) the basic standard deduction, and
(B) the additional standard deduction.
(2) Basic standard deduction
For purposes of paragraph (1), the basic standard deduction is-
(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of-
(i) a joint return, or
(ii) a surviving spouse (as defined in section 2(a)),
(B) $4,400 in the case of a head of household (as defined in section 2(b)), or
(C) $3,000 in any other case.
(3) Additional standard deduction for aged and blind
For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).
(5) Limitation on basic standard deduction in the case of certain dependents
In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the basic standard deduction applicable to such individual for such individual's taxable year shall not exceed the greater of-
(A) $500, or
(B) the sum of $250 and such individual's earned income.
(6) Certain individuals, etc., not eligible for standard deduction
In the case of-
(A) a married individual filing a separate return where either spouse itemizes deductions,
(B) a nonresident alien individual, or
(D) an estate or trust, common trust fund, or partnership,
the standard deduction shall be zero.
(7) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026-
Paragraph (2) shall be applied-
(i) by substituting \"$18,000\" for \"$4,400\" in subparagraph (B), and
(ii) by substituting \"$12,000\" for \"$3,000\" in subparagraph (C).
(d) Itemized deductions
For purposes of this subtitle, the term \"itemized deductions\" means the deductions allowable under this chapter other than-
(1) the deductions allowable in arriving at adjusted gross income, and
(2) the deduction for personal exemptions provided by section 151.
(f) Aged or blind additional amounts
(1) Additional amounts for the aged
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he has attained age 65 before the close of his taxable year, and
(B) for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
(2) Additional amount for blind
The taxpayer shall be entitled to an additional amount of $600-
(A) for himself if he is blind at the close of the taxable year, and
(B) for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).
For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.
(3) Higher amount for certain unmarried individuals
In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting \"$750\" for \"$600\".
(g) Marital status
For purposes of this section, marital status shall be determined under section 7703.
\u00a72. Definitions and special rules
(a) Definition of surviving spouse
(1) In general
For purposes of section 1, the term \"surviving spouse\" means a taxpayer-
(A) whose spouse died during either of the two years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse-
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made. A husband and wife may make a single return jointly of income taxes, even though one of the spouses has neither gross income nor deductions, except that no joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident alien.
(b) Definition of head of household
(1) In general
An individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either-
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of-
(i) a qualifying child of the individual (as defined in section 152(c)), but not if such child-
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Determination of status
Notwithstanding paragraph (1),
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
(3) Limitations
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household-
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for subparagraph (H) of section 152(d)(2).
\u00a77703. Determination of marital status
(a) General rule
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if-
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151,
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household,
such individual shall not be considered as married.
\u00a7151. Allowance of deductions for personal exemptions
(a) Allowance of deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) Taxpayer and spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) Additional exemption for dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
(d) Exemption amount
For purposes of this section-
(1) In general
Except as otherwise provided in this subsection, the term \"exemption amount\" means $2,000.
(2) Exemption amount disallowed in case of certain dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
(3) Phaseout
(A) In general
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
(B) Applicable percentage
For purposes of subparagraph (A), the term \"applicable percentage\" means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting \"$1,250\" for \"$2,500\". In no event shall the applicable percentage exceed 100 percent.
(5) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, the term \"exemption amount\" means zero.
\u00a7152. Dependent defined
(a) In general
For purposes of this subtitle, the term \"dependent\" means-
(1) a qualifying child, or
(2) a qualifying relative.
(b) Exceptions
For purposes of this section-
(1) Dependents ineligible
If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
(2) Married dependents
An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(c) Qualifying child
For purposes of this section-
(1) In general
The term \"qualifying child\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
(C) who meets the age requirements of paragraph (3), and
(E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is-
(A) a child of the taxpayer or a descendant of such a child, or
(B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
(3) Age requirements
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and is less than 25 years old at the end of the taxable year.
(d) Qualifying relative
For purposes of this section-
(1) In general
The term \"qualifying relative\" means, with respect to any taxpayer for any taxable year, an individual-
(A) who bears a relationship to the taxpayer described in paragraph (2),
(B) who has no income for the calendar year in which such taxable year begins, and
(D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
(2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
(A) A child or a descendant of a child.
(B) A brother, sister, stepbrother, or stepsister.
(C) The father or mother, or an ancestor of either.
(D) A stepfather or stepmother.
(E) A son or daughter of a brother or sister of the taxpayer.
(F) A brother or sister of the father or mother of the taxpayer.
(G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
(H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer's household.
\u00a768. Overall limitation on itemized deductions
(a) General rule
In the case of an individual whose adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by the lesser of-
(1) 3 percent of the excess of adjusted gross income over the applicable amount, or
(2) 80 percent of the amount of the itemized deductions otherwise allowable for such taxable year.
(b) Applicable amount
(1) In general
For purposes of this section, the term \"applicable amount\" means-
(A) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
(B) $275,000 in the case of a head of household (as defined in section 2(b)),
(C) $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and
(D) 1/2 the amount applicable under subparagraph (A) in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(f) Section not to apply
This section shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.
Alice was paid $73200 in 2017 as an employee of the State of Maryland in Baltimore, Maryland, USA. Alice takes the standard deduction in 2017.
How much tax does Alice have to pay in 2017?"}}}