Surviving Spouse

Surviving Spouse means:
a widow or widower. A surviving spouse may file a joint return with the deceased spouse in the year of the latter's death and may use joint return tax rates for 2 years following the death of the deceased spouse if the survivor remains unmarried and maintains a home for a child, adopted child, stepchild, or foster child for whom he or she is entitled to a dependency exemption. Former IRC (check if this IRC provision is current here) §2(a).

See Inheritance Tax and Inheritance Tax.

See Tax Rate and Tax Rate.