filing status
filing status 〈美〉纳税申报身份 个人在申报所得税时有四种方式可供选择：１单独申报；２户主申报；３夫妻共同申报；４夫妻分别申报。纳税人申报的纳税身份决定计算其税负时的税率，其中以夫妻共同申报最为有利。
FILING STATUS
filing status
filing status. Tax. One of the four categories under which a person files an income tax return. • Under federal law, the four categories are: (1) single; (2) head of household; (3) married filing a joint return; and (4) married filing separate returns. [Cases: Internal Revenue 3549, 4481. C.J.S. Internal Revenue §§ 335, 637.]