Effective Tax Rate Calculation

this is how TurboTax calculates effective tax rate

effective Fed tax rate = line 60 of form 1040 / line 37;

while my math is this.

Effective tax rate for both Fed&CA = (form 1040 line 60 + form 540 line 31+ SS+ Medicare) / form 1040 line 22.

俺从来不用 effective tax rate 。 it is meaningless.

simply, every more $ you make would be taxed at highest tax bracket, not effective rate.

不是线性函数，平均税率只是好看罢了，否则，内心极不平衡，弄得不好，还得个报税忧郁症啥的，岂不更惨？！