Final answer:
Carson's tax liability for 2022, as a dependent who earned $14,600 from employment, is calculated by applying the standard deduction for a dependent ($12,550) to his earnings, resulting in a taxable income of $2,050. This is taxed at the marginal rate of 10%, leading to a federal tax liability of $205. State taxes may also apply, but are not calculated here.
Step-by-step explanation:
To calculate Carson's tax liability as a dependent, you must understand the basics of personal income taxation. Since Carson is under 18 and claimed as a dependent, and considering he earned $14,600 from his summer and part-time job, his tax liability will be based on the income earned from employment only, as he doesn't have any other sources of income.
Since the question is referring to the year 2022, we will use the tax brackets for that year. Typically, for a single filing dependent under the age of 65 and not blind, in 2022, the standard deduction is the individual's earned income plus $350, but not more than the basic standard deduction for an unclaimed single individual which is $12,550. Therefore, Carson's standard deduction is $14,600 + $350 = $14,950, but since this exceeds $12,550, his standard deduction is capped at $12,550. This means Carson's taxable income is $14,600 - $12,550 = $2,050.
Regarding the federal income tax, if we apply the lowest marginal tax rate of 10% (as his income is low enough to fall into the lowest tax bracket), we get 10% of $2,050, which would equal $205. Depending on his state, there might be additional state income taxes.