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Statute of limitations

A time limit set by law for how long legal action can be taken or a claim can be made, such as amending a tax return or claiming a refund.

Filing status

Your category on a tax return (e.g., single, married filing jointly, head of household) that determines your standard deduction, tax rates, and eligibility for certain credits.

Joint return

A single tax return filed by a married couple, combining their incomes and deductions.

Revenue Ruling 2013-17

An official pronouncement by the IRS stating that same-sex couples who are legally married in any state or foreign country will be treated as married for federal tax purposes, regardless of where they live.

Internal Revenue Code of 1986

The main body of federal tax law in the United States.

Taxable year

The annual accounting period for which a person or business files an income tax return, typically a calendar year (January 1 to December 31).