Corporation, a cash basis taxpayer, received $10,000 from a customer in 2019. In that year, the customer filed a claim for a refund of the fee. In 2020, Yard refunded the customer $6,000. In 2019, Yard paid $5,000 in estimated state income tax. In May 2020, Yard received a state income tax refund of $2,000 for overpayment of its 2019 income tax. Yard was in the 35% marginal tax bracket in 2019 and in the 15% marginal tax bracket in 2020. What are the tax effects of the 2020 payment to the customer and the collection of the state income taxes overpaid?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Yard Corporation, a cash basis taxpayer, received $10,000 from a customer in 2019. In that year, the customer filed a claim for a refund of the fee. In 2020, Yard refunded the customer $6,000. In 2019, Yard paid $5,000 in estimated state income tax. In May 2020, Yard received a state income tax refund of $2,000 for overpayment of its 2019 income tax. Yard was in the 35% marginal tax bracket in 2019 and in the 15% marginal tax bracket in 2020. What are the tax effects of the 2020 payment to the customer and the collection of the state income taxes overpaid?

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