Husband and Wife


Also found in: Dictionary, Thesaurus, Medical, Legal, Acronyms, Encyclopedia.

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.
References in periodicals archive ?
1006, p < .0238) role between husband and wife were two significant predictors of marital adjustment of wife.
Correlation coefficients (rs) suggested that FRP of husband was positively related to marital adjustment of husband and wife; while FRP of wife was negatively related to marital adjustment of husband and wife.
However, creating a SMLLC is a practical difficulty in a community property jurisdiction or a separate property jurisdiction in which husband and wife have joint ownership of the residence.
The first two sets of ratios in table 6--for families in which the husband and wife both worked--show that the earnings of working wives reduced the incidence of poverty to a greater extent among white married-couple families than was the case for Mexican families, whether immigrant or not.
born black Husband and wife were both earners Ratio based on earnings of: Husband only 4.6 1.8 3.1 2.0 Husband and wife 8.2 3.5 4.0 3.3 Husband was the sole earner 2.2 2.8 .9 2.4
In Read, a husband and wife owned all the stock in a corporation at the time of their 1986 divorce.
Assuming that the multiple business use of a home office by a single taxpayer is analogous to the joint business use of a home office by a husband and wife, the Hamacher decision suggests that the Frankel court reached an erroneous result.
Vaughn, TC Memo 1986-578, a home office deduction was denied because the home office did not serve as the principal place of business for a general contracting business operated jointly by a husband and wife. (11) Samuel L.
If our husband and wife had filed separate returns assume her tax liability would have been $10,302, and his $3,334.
Authors made clear that pleasurable sex for both husband and wife was the product of mutual exploration and understanding.
All the same, it must be a relief, now and then, to give in, to be the weak one, to seek one's happiness in someone else's happiness." In fact, the man tries a more tender approach, only to find the woman leaving him, declaring that she "likes a man who compels one to make sacrifices."(79) "Second Honeymoon" focused on a husband and wife who separate because the husband was insufficiently romantic.