### Question
What is the definition of joint return?


### Answer
The definition of **joint return** is as follows in *26 U.S.C. § 62*:

> the joint return of a husband and wife made under section 6013

#### Citation:
  - *26 U.S.C. § 62*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART I-DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC.**

