Thursday 09 September, 2010
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Useful Tax Glossary and Definitions

As a courtesy to our clients, we have compiled a comprehensive list of common tax terms and definitions for quick reference.

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Accrual method of accounting

A business method of accounting requiring income to be reported when earned and expenses to be deducted when incurred. However, deductions generally may not be claimed until economic performance has occurred.
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J

Term Definition
Joint return

A return filed by a married couple reporting their combined income and deductions. Joint return status provides tax savings to many couples.

Joint tenants

Ownership of property by two persons. When one dies, the decedent's interest passes to the survivor.