Business and Personal Finance Dictionary

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• SINGLE
  
  You may file as a single taxpayer if you are unmarried, divorced or legally separated, either according to your state law or under a separate maintenance decree, and you don't qualify for another filing status. Your marital status the last day of the tax year determines your filing status, so in most cases if you are not married on Dec. 31, you will file as single in April.
  
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