Election to File Joint Return 选择联合报税
joint needle-handle file 铰链针锉
joint file
联合文件
以上为机器翻译结果，长、整句建议使用 人工翻译 。
Specifically, the final rule discusses which companies must submit reports and when related entities can file joint reports or must file separately.
FORBES: The Sunshine Act Is Finally Final
The Karams have used an accountant to file joint federal income tax returns since they were married.
FORBES: Joint Returns Need Warning Labels
Yet the right to file joint tax returns is nothing compared to what happens when a relationship dissolves.
FORBES: Right To Divorce? Just As Important As Right To Marry (No Kidding)
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