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Chapter 2 Filing Requirements

Horizontales
Property after marriage in a community property state
A return that includes both income and deductions for husband and wife
The filing statue used by a married couple that prefers to file a individual return
Income from married individuals in a community property state
Verticales
The filing statue for a married couple that choose to file together
A base amount allowed against taxable income
Worldwide Income
Individual that is claimed by another person