separate return

A return filed by each spouse separately, showing income and liability.

• Unlike with a joint return, each spouse is individually liable only for taxes due on the separate return. [Cases: Internal Revenue 4481; Taxation 1079.1. C.J.S. Internal Revenue §§ 335, 637.]

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双语律师Andrew，欧洲名校国际税法专业，擅长翻译各类与国际税法相关的法律文件。