separate return

Married Filing Separately

A filing status in which a married couple files individual tax returns instead of a single return. When two spouses file separately, each is taxed like a single individual. This usually results in a higher combined tax liability, but it may be advantageous if one spouse has significantly higher expenses or deductions.

separate return

A tax return filed separately by each spouse, in which income and deductions attributable to that spouse are listed. Spouses may choose to file separate returns or to file a joint return combining incomes and deductions. Compare joint return.

单词	separate return
释义	separate return Married Filing Separately A filing status in which a married couple files individual tax returns instead of a single return. When two spouses file separately, each is taxed like a single individual. This usually results in a higher combined tax liability, but it may be advantageous if one spouse has significantly higher expenses or deductions. separate return A tax return filed separately by each spouse, in which income and deductions attributable to that spouse are listed. Spouses may choose to file separate returns or to file a joint return combining incomes and deductions. Compare joint return.
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