file under (something)

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file under (something)

To put something, often paperwork, in a file that has a particular name or designation. File these papers under "miscellaneous" for now—we'll get to them later.
See also: file

file under

v.
To store some document or information in a place with some name, label, or symbol associated with it: The contract was filed under her married name. The lawyer filed the documents under the appropriate heading.
See also: file
References in periodicals archive ?
2002-9 timely filing requirements and labels the top: "Corrected Form 3115 Filed Under Rev.
If a bankruptcy petition was filed under chapter 7, there are additional exceptions to the discharge of tax-related matters.
Since the Privacy Act requires the release only of records filed under the inquirer's name, NSF's grant application files were exempt from the act, the report stated.
To the credit of the IRS National Office, the IRS is expected to publish a notice clarifying that a taxpayer that has a Form 3115, Application for Change in Accounting Method, for a favorable method change pending on March 14, 2002, which was filed under Rev.
Additionally, Forms W-2 and W-3 are filed under the normal reporting procedures.
If the Service generates a penalty notice based on a late Form 5500 that was subsequently submitted to the DOL under the DFVC Program, respond to that notice explaining the reason for the late filing and that the sponsor has filed under the DFVC program.
For this reason, many trustees may continue (arguably with the Service's blessing) to file one income tax return for a bankrupt estate of a husband and wife who have filed under a joint petition.