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Surviving Spouse [Tax]: Key Insights and Legal Definitions
Definition & Meaning
A surviving spouse is a taxpayer whose partner has passed away within the last two taxable years. To qualify, the surviving spouse must maintain a household that serves as the primary residence for a dependent child, such as a son, daughter, stepson, or stepdaughter. This dependent must meet specific criteria for tax deductions. The surviving spouse must also contribute more than half of the household expenses during the taxable year.
Table of content
Legal Use & context
The term "surviving spouse" is primarily used in tax law. It is relevant for individuals filing their taxes after the death of their partner. This designation allows the surviving spouse to benefit from certain tax advantages, such as a higher standard deduction and the ability to file jointly for two years following the spouse's death. Users can manage their tax filings using legal templates from US Legal Forms, which can simplify the process.
Key legal elements
Real-world examples
Here are a couple of examples of abatement:
(hypothetical example) John's wife passed away in 2022. In 2023, he can file as a surviving spouse because he has a dependent daughter living with him. He meets the criteria by maintaining the household and covering more than half of its expenses.
(hypothetical example) Sarah lost her partner in 2021. In 2022, she can still file as a surviving spouse if her stepson lives with her and she supports the household financially.
Relevant laws & statutes
The key statute relevant to the definition of a surviving spouse is found in the Internal Revenue Code, specifically 26 USCS § 2. This section outlines the criteria for tax benefits available to surviving spouses.
Common misunderstandings
What to do if this term applies to you
If you are a surviving spouse, ensure you understand your tax filing options. Gather all necessary documents, including your spouse's death certificate and any relevant financial records. Consider using US Legal Forms for straightforward legal templates to assist with your tax filings. If your situation is complex, consulting a tax professional or attorney may be beneficial.
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