"Separate return" is a term commonly used in taxation to refer to a tax return filed by a married couple who choose to file separately rather than jointly. While this term is widely accepted and understood, there are similar phrases that might be used interchangeably.
One such phrase is "individual return," which is simply a tax return filed by a single person rather than a joint return. "Separate filing" can also be used to describe the process of filing taxes individually in a married relationship. Alternatively, "split return" might be used to describe the same process of filing separate returns.
Regardless of the terminology used, the decision to file separately or jointly can have a significant impact on a couple's tax obligations, so it's important to understand the implications of each option before choosing to file.