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Jackson Hewitt Tax Service Puzzle

Across
A legal union between a man and a woman as husband and wife. For federal income tax purposes, this definition supersedes any state definitions.
An activity that is carried on for personal pleasure or recreation and is not entered into with the intention of making a profit.
An individual, other than the taxpayer or their spouse, who entitles the taxpayer to claim an exemption.
Down
The individual, organization, or company for which an employee works.
An individual subject to any internal revenue tax. All citizens of the U.S. and all individuals resident in the U.S. are subject to internal revenue tax.