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 tax law treats married and unmarried taxpayers differently in several respects.
Debbie, an unmarried taxpayer, purchased property for $500,000 on January 1, 2009, and immediately used it as her principal residence.
Additionally, unmarried taxpayers who co-own a residence will not be restricted to the $500,000 acquisition debt limit and $50,000 home-equity debt limit for married individuals filing separate tax returns.
The investment income tax will also apply to a married couple earning a combined $250,000 (while two unmarried taxpayers could earn $400,000 before crossing the threshold).
7703(b) contains a general exception from the requirement that married taxpayers file jointly or separately by treating as unmarried taxpayers who live apart from their spouses for the last six months of the year, file a separate return, maintain a household that is the abode of a dependent child for more than half of the year, and provide over half the cost of that household for the tax year.
The interest deduction is limited to $2,500 per year, and the deduction phases out for joint filers with income (MAGI) between $130,000 and $160,000 ($65,000 to $80,000 for unmarried taxpayers, and no deduction if filing married separate):
I he status generally results in lower tax liabilities for unmarried taxpayers who care for a dependent.
Married filing joint return $110,000 Married filing separately $ 55,000 Unmarried taxpayers $ 75,000
The credit is phased out ratably between modified adjusted gross income of $80,000 to $90,000 for unmarried taxpayers and $160,000 to $$180,000 for married taxpayers filing joint returns.