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. 

Qualified Disclaimer: What it is, How it Works
1040
Multiple🐓 🍎Support Agreement: What it Means, How it Works, Example
Financial advisor consulting with young couple in living room
What Is a Dependent?
Man in casual clothing sitting at home writing on papers on the kitchen table
What Is a Breadwinner?
Old photograph of man with senior woman in background
Qualifying Widow/Wi🍌dower Meaning and Tax Advantages
A widow stands with their arms around two young children next to a casket at a cemetery.
Widow(er)'s Exemption: Definition, State and Federal Tax Rules
College students
What Is Considered a Full-Time St✤udent? Ho💛urs Defined
Dual-Status Taxpayer: What It Is, How It Works
An adult daughter helps their mother adjust a sweater as they assist nursing home staff administering care.
Support💦 Test: What it is, How it Works, Guidelines
Woman walking using mobile phone with Eiffel Tower in the background
Physical Presence Test: What It Is, How It Works
Expatriation Tax: What it Means, How it Works
Qualified Widow or Widower
Who Is a Q⭕ualified Widower or Widow? Tax Filing Status Explai🌌ned
Relationship Test: What It is, How It Works
Blind Taxpayer: Meaning, Overview, History
Head of Household
What Is Head of Household Filing Status?
Citizen Test
Citizen Test: What It Is and How It Works
Bona Fide Foreign Resident
Bona Fide Foreign Resident