single taxpayer

single taxpayer definition - business

single taxpayer

A person who, on the last day of the year, is unmarried or legally separated under a divorce or separate maintenance decree issued by the state, and who does not qualify for another filing status. The filing status on the last day of the year generally determines the filing status for the entire year. Compare married taxpayer.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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