孀(鳏)居(Qualifying Widow or Widower)、夫妻合并申报(Married Filing Jointly)、个人(Individual)纳税者通通都不同，且可扣除的额度标准年年改变，纳税人要特别注意。这项被改之后，多数人会使用这项扣除额。
2
?已婚并联合申报
(Qualifying Widow or Widower)，已婚并联合申报(Married Filing Jointly)，或已婚但分开独自(Married Filing Sepertly)申报这5种形式申报。
3
?夫妻合并
... 户长 Head of Household 孀(鳏）居 Qualifying Window or Windower 夫妻合并Married Filing Jointly ...
双语例句
1
A MARRIEDfilingJOINTLY: When one of the spouse is earning significantly more than the other, joint filing is advisable, unless any one of them want to claim more deductions.