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Husband and Wife

   Also found in: Dictionary/thesaurus, Medical, Legal, Acronyms, Encyclopedia, Wikipedia 0.01 sec.
Husband and Wife
A status that, among other things, entitles a couple to file a joint income tax return. For the purpose of joint returns, common-law marriages are recognized only if the state in which the two persons reside recognizes such marriages or if the state in which the marriage began recognizes common-law marriages. The status as husband and wife on the last day of the tax year governs the right to file a joint return.


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