Glossary of Tax Terms

Joint Return

A tax return filed by a married couple using the Married Filing Jointly status that combines the income and deductions of both spouses on the same tax return.

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Joint Return Test

One of the five tests a person must pass to qualify as your dependent. To meet this test, the person must not file a joint tax return with his or her spouse for the tax year in which you claim the person as a dependent. This test does not apply if the person is not required to file a return, files only to receive a refund, and would have no tax liability for either spouse if they filed separate returns.

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Joint Tenants

Ownership by two persons. When one person dies, the ownership passes to the survivor.

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