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


### Answer
**Surviving spouse** is defined as the following in *26 U.S.C. § 55*:

> given to such term by section 2(a), and marital status shall be determined under section 7703.

#### Citation:
  - *26 U.S.C. § 55*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART VI-ALTERNATIVE MINIMUM TAX**

