### Question
How does the law define surviving spouse?


### Answer
Under *26 U.S.C. § 2*, **surviving spouse** is defined as:

> a taxpayer—


(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and


(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151

#### Citation:
  - *26 U.S.C. § 2*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART I-TAX ON INDIVIDUALS**

