Examlex
Metropolitan SAs can best be described as:
Separate Maintenance
Payments made by one spouse to another under a separation agreement, not classified as alimony for tax purposes.
Married Filing Separately
A taxation status allowing married individuals to submit separate tax returns, detailing their own earnings, deductions, and exemptions independently.
Moving Expense Distance
The minimum distance the new workplace must be from the taxpayer's old home to qualify moving expenses as deductible, according to IRS rules.
Old Residence
A taxpayer's former primary home or living place before moving to a new location.
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