— Also termed income-tax return. [Cases: Internal Revenue 4470; Taxation 1079.1, 1313. C.J.S. Internal Revenue §§ 547, 575, 631; Taxation § 2038.]
amended return. A return filed after the original return, usu. to correct an error in the original. [Cases: Internal Revenue 4479; Taxation 1079.1, 1313. C.J.S. Internal Revenue § 636; Taxation § 2038.]
consolidated return. A return that reflects combined financial information for a group of affiliated corporations. [Cases: Internal Revenue 3865–3880; Taxation 1080. C.J.S. Internal Revenue §§ 17–18, 638; Taxation § 1699.]
false return. See FALSE RETURN(2).
information return. A return, such as a W-2, filed by an entity to report some economic information related to, but other than, tax liability.
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.]
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.]
