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
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 Definition
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