joint return

A return filed together by spouses.

• A joint return can be filed even if only one spouse had income, but each spouse is usu. individually liable for the tax payment. [Cases: Internal Revenue 4481; Taxation 1079.1. C.J.S. Internal Revenue §§ 335, 637.]

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词条贡献者

译者Eugina，毕业于一所旨在培养高级翻译专业人才的翻译院校，擅长翻译涉及国防和军工领域的法律文件。