### Question
Can you define what surviving spouse means?


### Answer
**Surviving spouse** is defined as the following in *26 U.S.C. § 2*:

> 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, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) 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**

