Tax calculations slightly off

[bevantaxservices]

Client is single.  Taxable income is $21,150.  ProSeries calculates tax as $2,351.  I calculate by hand $2,347.  Why is it off by $3.50?

$21,150     Taxable Income

- $9,525 x 10% =   $952.50

$11,625 x 12% = $1,395.00

Total Tax              $2,347.50

[Just-Lisa-Now-]

What do the IRS tax tables show?

[TaxGuyBill · Accepted solution]

As Lisa pointed out, if income is below $100,000 the tax is NOT calculated by direct math, it uses the Tax Tables.

[IRonMaN]

And that agrees with the tax table.