Taxpayer

/ˈtæksˌpeɪər/

Definitions

  1. (n.) An individual or entity obligated to pay taxes to a governmental authority.
    The taxpayer must file their income tax return by April 15th.

Forms

  • taxpayers

Commentary

In legal contexts, 'taxpayer' generally refers to any person or legal entity subject to tax obligations; clarity on jurisdictional definitions may be necessary when drafting.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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Amicus Docs | Taxpayer Definition