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A couple has filed a joint tax return since they were first married.Because of self-employment income and significant investment income,they have made joint quarterly estimated tax payments.Before year-end the couple has divorced,and they will each file their own individual returns.The estimated payments made jointly while still married earlier in the year will be divided evenly between the two individual returns.
Unequal-variances Test
A statistical method used when comparing two groups or samples that are assumed to have different variances, to evaluate if their means are significantly different.
Independent Populations
Populations that are not related or affected by each other, allowing for assumptions of independence in statistical tests.
T-test
A statistical test used to compare the means of two groups to determine if there is a significant difference between them.
Degrees of Freedom
The count of independent figures or measures that can be designated to a statistical distribution.
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