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Tax Terms and Glossary: JK

Joint Account – A bank account which is equally shared and held by two or more individuals. If one of the individuals has a back tax debt, they put the entire account under risk of being levied.
Joint and Several Liability – A taxpayer who files jointly is responsible in full for the returns accuracy and the full tax liability. The liability apples to both spouses’ regardless of who actually earned the income state on the return.
Keogh plan – A tax deferred pension or profit sharing plan provided to self employed individuals 8nd unincorporated business for retirement purposes. The plan is also know as a HR(10) Plan, and can invest in securities including stock, bonds, certificates of deposit, and annuities the same as a 401k or IRA.
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