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.
:max_bytes(150000):strip_icc()/womansuitcase-163ea0a6e4d84b36ba1dcf490e0fd69e.jpg)
Expatriate (Expat): Definition, With Pros/Cons of Living Abroad
:max_bytes(150000):strip_icc()/Couple.serious.680.440.Thinkstock.istock.Ridofranz.465952349-c2edf29d12f54b03b218ff8bc4cdaf56.jpg)
Married Filing Jointly: Definition, Advantages, and Disadvantages
:max_bytes(150000):strip_icc()/GettyImages-186804574-dad4e2bf31d343aa990fa02134d9918a.jpg)
Nonresident Alien
:max_bytes(150000):strip_icc()/aerial---colorful-roof-tops--reykjavik--iceland-1007904464-b6928a430fae43c696a01f1dea9eea56.jpg)
Non-Resident: Definition, Example, Vs. Resident
:max_bytes(150000):strip_icc()/GettyImages-1271905776-80c672521e644b5fb28f73c4f67ff913.jpg)
Cash Basis Taxpayer: What it is, How it Works
Explore Taxpayer Types
:max_bytes(150000):strip_icc()/dv740090-5bfc2b8b46e0fb00265bea71.jpg)
Qualified Disclaimer: What it is, How it Works
:max_bytes(150000):strip_icc()/taxform-5632388520fe42b88b7276bf030e8200.JPG)
Multiple Support Agreement
:max_bytes(150000):strip_icc()/financial-advisor-consulting-with-young-couple-in-living-room-1014364972-970bdcb966f649fc9898ddb0a55f5bbc.jpg)
Dependents: Definition, Types, and Tax Credits
:max_bytes(150000):strip_icc()/GettyImages-614263348-0e119d4d589544dea4d9e6bb7a694f68.jpg)
Breadwinner: What It Means, Word Origin, and Examples
:max_bytes(150000):strip_icc()/old-photograph-of-man-with-senior-woman-in-background-645424949-c1382b24b47b47c09916c0fa0764bfbe.jpg)
Qualifying Widow/Widower Meaning and Tax Advantages
:max_bytes(150000):strip_icc()/78036503-5bfc2b8b4cedfd0026c118ed.jpg)
Widow's Exemption: Definition, State and Federal Tax Rules
:max_bytes(150000):strip_icc()/101405194-5bfc2b8c46e0fb0051bddfc9.jpg)
What Is Considered a Full-Time Student? Hours Defined
Dual-Status Taxpayer
:max_bytes(150000):strip_icc()/200270955-001-5bfc2b8bc9e77c00517fd20f.jpg)
Support Test
:max_bytes(150000):strip_icc()/virtual_goods-5bfc2b8a46e0fb00517bdfe5.jpg)
Physical Presence Test
:max_bytes(150000):strip_icc()/stk128219rke-5bfc2b8a46e0fb005144db8f.jpg)
Expatriation Tax
Who Is a Qualifying Widower or Widow? Tax Filing Status Explained
Relationship Test
:max_bytes(150000):strip_icc()/aa014176-5bfc2b8bc9e77c002630643b.jpg)
Blind Taxpayer
:max_bytes(150000):strip_icc()/single-stay-at-home-mom-56a8fcd95f9b58b7d0f70680.jpg)
Head of Household: Definition, Who Qualifies, Income Tax Brackets
:max_bytes(150000):strip_icc()/citizenship-test-Final-355c100dbf464c9eb6309ad480709386.png)
Citizen Test
:max_bytes(150000):strip_icc()/bona-fide-foreign-resident.asp.asp_final-8b67847bf86e4a9b9065f6e6534b6aaf.png)
Bona Fide Foreign Resident