Taxpayer Types

Browse Investopedia's expert-written library to learn more about how the Internal Revenue Service and U.S. law classifies different entities for tax purposes. 

Explore Taxpayer Types

Qualified Disclaimer: What it is, How it Works
Multiple Support Agreement
Financial advisor consulting with young couple in living room
Dependents: Definition, Types, and Tax Credits
Man in casual clothing sitting at home writing on papers on the kitchen table
Breadwinner: What It Means, Word Origin, and Examples
Old photograph of man with senior woman in background
Qualifying Widow/Widower Meaning and Tax Advantages
Widow's Exemption: Definition, State and Federal Tax Rules
What Is Considered a Full-Time Student? Hours Defined
Dual-Status Taxpayer
Support Test
Physical Presence Test
Expatriation Tax
Who Is a Qualifying Widower or Widow? Tax Filing Status Explained
Relationship Test
Blind Taxpayer
Single mom with kids, head of household
Head of Household: Definition, Who Qualifies, Income Tax Brackets
Citizen Test
Citizen Test
Bona Fide Foreign Resident
Bona Fide Foreign Resident