joint return

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 ¡ì¡ì 335, 637.]


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Carl, Chinese legal translator, specializes in translating legal documents pertaining to complex business disputes.