single

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single

(sing′gl) [L. singulus, individual, single]
1. Indivisible.
2. Unique.
3. Unmarried.
4. Lone; alone.
5. One only.
References in periodicals archive ?
The legislative history of the 1989 Act makes clear that Congress considered and retained the single taxpayer rule for purposes of calculating the research credit under the revised statute.
62) Finally, these credits are eliminated for single taxpayers whose adjusted gross income is $57,000 or more, and for married filing jointly taxpayers whose adjusted gross income is $114,000 or more.
For a single taxpayer, the 80% ceiling would be reached at an AGI level of $180,000, calculated using equation 3 as:
The new law increases the phaseout range for married taxpayers filing a joint return so that it is twice the range for single taxpayers.
This separate tax schedule was designed to tax married persons twice the tax of a single taxpayer with one-half of the married person's taxable income.
Inhofe said his opposition to the moratorium was, "based on my concern that Congress would be ceding its constitutional authority to the president, while failing to save a single taxpayer dime and distracting from the real issue of out-of-control deficit spending.
You are considered a single taxpayer if you are divorced before midnight on December 31.
Therefore, in 2016, the excess household income percentage will exceed the flat dollar amount for a single taxpayer at an MAGI above about $38,200 (estimating an inflation-adjusted 2016 filing threshold of $10,400:([$38,200 $10,400] x 2.
41-6, all members of a controlled group of corporations (or trades or businesses under common control) are treated as a single taxpayer, and the credit amount is allocated to each member in proportion to its share of qualified research and other expenses for which the credit is claimed.
Hence, while the IRS's National Office attempts to insulate the technical advice memorandum from congressional criticism on the ground it reflects no change in law and affects only a single taxpayer, revenue agents are interpreting the memorandum as a green light to capitalize a whole range of expenses that heretofore have been currently deducted.
Table 1 Basic Changes in New Withholding Tables Single Taxpayer * Annual withholding decrease by $172; * $14.
On the other hand, a single taxpayer with MAGI of less than $200,000 will not pay the additional 3.