wife or husband who survives the other. A surviving spouse is entitled to the income-splitting advantages permitted on joint tax returns if the spouse died during either of the two taxable years before the current taxable year. Also, the surviving spouse must have a dependent child at home and not have remarried. All amounts paid to a beneficiary of a life insurance policy at a date after the insured's death (i.e., an annuity) are included in gross income to the degree the amount is greater than the amount payable as a death benefit.
a widow or widower. A surviving spouse may file a joint return with the deceased spouse in the year of death and may use joint return tax rates for two 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.
spouse remaining alive when his or her spouse dies (in other words, the spouse who lives longer). In most states, the surviving spouse cannot be totally disinherited, but has a right to receive a share of the deceased spouse's estate, with the size of that share determined by state law.
