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Statute of limitations

A legal deadline that limits the time someone has to take action, like filing a lawsuit or amending a tax return. For most tax returns, this is typically three years from the date the return was filed.

Filing status

A category on a tax return that determines the taxpayer's tax rate and certain deductions or credits. Examples include 'single,' 'married filing jointly,' and 'head of household.'

Internal Revenue Code of 1986

The main body of federal tax law in the United States, which outlines all the rules and regulations for taxation.

Revenue Ruling 2013-17

A public statement by the IRS, issued in 2013, that clarified how the federal government would recognize same-sex marriages for tax purposes following the Supreme Court's decision in *United States v. Windsor*.

Community income

Income earned by either spouse in states with community property laws, which is generally considered to be owned equally by both spouses.

Taxable year

The accounting period for which taxes are calculated, usually a calendar year (January 1 to December 31) for individuals.