### Question
How does the law define joint return?


### Answer
Under *26 U.S.C. § 7701*, **joint return** is defined as:

> a single return made jointly under section 6013 by a husband and wife

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

