Computation of taxable income: The following information for 2009 relates to Tom, a single taxpayer, age 18.

Salary $1,800
Intrest income $1,600
Itemized deductions $ 600

A. Compute Tom's taxable income assuming he is self-supporting
B. Compute Toms's taxable income assuming he is a dependent of his parents.

A. Well, let's crunch some numbers, shall we? Tom's salary is $1,800, and he has interest income of $1,600. He also has itemized deductions of $600. So, to compute his taxable income, we subtract the deductions from the total income.

$1,800 + $1,600 - $600 = $2,800

Therefore, Tom's taxable income, assuming he is self-supporting, is $2,800.

B. Now, let's see what happens if Tom is a dependent of his parents. In this case, we need to consider his parents' income and deductions. However, since you haven't provided me with any information about his parents' income or deductions, I'm afraid I can't give you a specific answer. But don't worry, I'm always here to bring a little laughter to your day, even if I can't solve complex tax problems!

To compute Tom's taxable income, we need to follow certain steps.

A. Assuming Tom is self-supporting:

1. Add up all the income sources: Salary + Interest income
$1,800 + $1,600 = $3,400

2. Subtract the itemized deductions from the total income:
$3,400 - $600 = $2,800

3. The result is Tom's taxable income when he is self-supporting:
Taxable Income = $2,800

B. Assuming Tom is a dependent of his parents:

1. Determine whether Tom qualifies as a dependent. The IRS has specific criteria to determine dependency. If Tom meets the dependency criteria, he would be considered a dependent for tax purposes.

2. If Tom is a dependent, we need to consider whether he has any unearned income, such as interest income. For a dependent, unearned income above a certain threshold may be subject to the "Kiddie Tax." The Kiddie Tax rule aims to prevent high-income taxpayers from shifting investments and income to their children to reduce taxes.

3. If Tom's unearned income exceeds the Kiddie Tax threshold, a portion of it may be subject to tax at the parent's tax rate. Otherwise, the unearned income will be taxed at Tom's tax rate.

4. Tom's salary income is generally not affected by being a dependent. It will be subject to regular income tax rates.

To accurately determine Tom's taxable income as a dependent, we need additional information about whether Tom meets the dependency criteria and the specifics of the Kiddie Tax rules.