I noticed that the IRS' Tax Computation Worksheet for 2024 (used in calculating line 16 of Form 1040) seems to have an error for married filing jointly (for income over $100K). The table they give starts with taxable income in column (a), multiplied by the top applicable marginal rate in column (b) to get column (c). Then column (d) specifies a subtraction amount, which I believe is $2 higher than it should be for married filing jointly. The numbers in column (d) for married filing jointly are just double the column (d) values for single filers, but that shouldn't be the case because the lowest tax bracket threshold for married filers is not double the threshold for single filers. For single filers it is $11,600 but for married it is $11,650. If you engineer the calculation for column (d), part of the calculation is (0.12 - 0.10)*[lowest bracket threshold]. The $50 difference between $11,650 and $11,600 multiplied by (0.02 = 0.12 - 0.10) is $2.
Am I missing something or is the IRS calculation incorrect?
