Dear Editor:

In the October 13th edition, you printed a letter decrying the fact that 46 percent of Americans do not pay federal income tax.

A glance at the tax rates shows that no federal income tax is due if a single taxpayer has taxable income of less than $8,500 per year or $17,000 for a married taxpayer filing jointly. Adding back the exemption and standard deduction brings the monthly gross to between $1,500 and $3,000. If employed, those taxpayers pay social security taxes and everyone, including the unemployed, pays sales taxes.

I think that American taxpayers should be focused more on corporations receiving billions in taxpayer subsidies while reporting billions in quarterly profits - oil companies and banks come to mind - than on taxpayers making just enough to pay the rent.

Sincerely,

Mark J. Dallara

172 St. Marks Avenue

Brooklyn