释义 |
Separate tax returns Separate tax returnsTax returns of married persons who choose to file their returns individually, usually because this approach produces lower overall tax payments.Married Filing SeparatelyA 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. |