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26 CFR 301.7701-18 - Definitions; spouse, husband and
The terms spouse, husband, and wife mean an individual lawfully married to another individual. The term husband and wife means two individuals lawfully married
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Filing status | Internal Revenue Service
Jan 15, 2025 Your filing status is based on your marital status on the last day of the year. You can choose: Single if youre unmarried, divorced or legally separated.
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