Ch13: 申告ステータスと扶養家族

Filing Status

申告ステータス

Married Filing Jointly (MFJ)

夫婦合算申告

Head of Household (HoH)

世帯主

Qualifying Dependent

適格扶養親族

Qualifying Child

適格子女

Qualifying Relative

適格親族

Standard Deduction

標準控除

Personal Exemption

人的控除

Married Filing Separately (MFS)

夫婦個別申告

Qualifying Surviving Spouse

適格寡婦（夫）

Tiebreaker Rules

優先順位規則

Kiddie Tax

キディタックス