Both companies separately filed for this protection by June 1.

With that, the two men filed out of the dark room separately, as not to attract attention.

Instead, eligible taxpayers would file separately for the money later in 1996.

And today, when all sides declared the last details complete, the leaders filed out of their final meeting separately.

Married couples filing separately, for example, can not use the credits.

He listed himself as "married, filing separately" on his 1998 income tax return.

Married couples filing separately don't qualify for the tax break.

Nor is such data tallied or filed separately by any public agency.

Also on the down side, couples considering filing separately must deal with added paperwork.

That is because married couples filing jointly pay taxes at a lower rate than those who file separately.