surviving spouse
Defined in 12 places across 8 titles of the United States Code.
For purposes of section 1, the term “surviving spouse” means 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.
Source
- 201326 U.S.C. § 2Internal Revenue Code · Definitions and special rules · in this section
For purposes of section 1, the term "surviving spouse" means 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.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
Source
- 2005–present26 U.S.C. § 2Internal Revenue Code · Definitions and special rules · in this section
For purposes of section 1, the term “surviving spouse” means 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.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
Source
- 1994–200526 U.S.C. § 2Internal Revenue Code · Definitions and special rules · in this section
“surviving spouse” means a surviving spouse of an individual who was a Comptroller General or retired Comptroller General and the spouse—
(A) was married to the individual for at least 1 year immediately before the individual died; or
(B) has not remarried before age 55 and is the parent of issue by the marriage.
Source
- 1994–present31 U.S.C. § 771Money and Finance · Definitions · in this subchapter
“surviving spouse” means the surviving wife or husband of a participant or annuitant who was married to the participant or annuitant for at least 9 months immediately preceding his or her death or is a parent of a child born of the marriage, except that the requirement for at least 9 months of marriage shall be deemed satisfied in any case in which the participant or annuitant dies within the applicable 9-month period, if—
(A) the death of such participant or annuitant was accidental; or
(B) the surviving spouse of such individual had been previously married to the individual and subsequently divorced and the aggregate time married is at least 9 months;
Source
- 1998–present22 U.S.C. § 4044Foreign Relations and Intercourse · Definitions · as used in this part
“surviving spouse” means the surviving wife or husband of a participant or annuitant who was married to the participant or annuitant for at least 9 months immediately preceding his or her death or is a parent of a child born of the marriage, except that the requirement for at least 9 months of marriage shall be deemed satisfied in any case in which the participant or annuitant dies within the applicable 9-month period, if—
(A) the death of such participant or annuitant was accidental; or
(B) the surviving spouse of such individual had been previously married to the individual and subsequently divorced and the aggregate time married is at least 9 months; and
Source
- 1994–199822 U.S.C. § 4044Foreign Relations and Intercourse · Definitions · as used in this part
Surviving spouse.—The term “surviving spouse” means a widow or widower.
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- 1996–202610 U.S.C. § 1447Armed Forces · Definitions · in this subchapter
The term “surviving spouse” has the meaning given such term in section 101(3) of title 38.
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- 2018–present15 U.S.C. § 632Commerce and Trade · Small-business concern · in this chapter
The term “surviving spouse” includes a surviving spouse who had a subsequent remarriage.
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- 2008–present38 U.S.C. § 2306Veterans Benefits · Headstones, markers, and burial receptacles · in this section
The term “surviving spouse” includes an unremarried surviving spouse whose subsequent remarriage was terminated by death or divorce.
Source
- 1998–200838 U.S.C. § 2306Veterans Benefits · Headstones, markers, and burial receptacles · in this section
The term “surviving spouse” means a surviving spouse of an individual who (A) was married to such individual for at least one year immediately preceding the individual's death, or (B) is a parent of issue by the marriage.
Source
- 1999–present38 U.S.C. § 7297Veterans Benefits · Survivor annuities · for purposes of this section
The term “surviving spouse” means a surviving spouse of an individual who (A) was married to such individual for at least two years immediately preceding the individual's death, or (B) is a parent of issue by the marriage.
Source
- 1994–199938 U.S.C. § 7297Veterans Benefits · Survivor annuities · for purposes of this section
The term “surviving spouse” means a surviving spouse of an individual, who either (A) shall have been married to such individual for at least 2 years immediately preceding his death or (B) is a parent of issue by such marriage, and who has not remarried.
Source
- 1994–present26 U.S.C. § 7448Internal Revenue Code · Annuities to surviving spouses and dependent children of judges and special trial judges · for purposes of this section
The term “surviving spouse” means a widow as defined in subsection (c) of this section or a widower as defined in subsection (g) of this section.
Source
- 1994–201642 U.S.C. § 416The Public Health and Welfare · Additional definitions · for the purposes of this subchapter
The term “surviving spouse” means a widow as defined in subsection (c) or a widower as defined in subsection (g).
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- 2016–present42 U.S.C. § 416The Public Health and Welfare · Additional definitions · for the purposes of this subchapter
The term “surviving spouse” means a widow or widower.
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- 2026–present10 U.S.C. § 1447Armed Forces · Definitions · in this subchapter
The term “surviving spouse” means a widow or widower who is not remarried.
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- 1994–present10 U.S.C. § 2147Armed Forces · Right of member after reenlisting to transfer entitlement to spouse or dependent children · in this section
The term “surviving spouse” means (except for purposes of chapter 19 of this title) a person of the opposite sex who was the spouse of a veteran at the time of the veteran's death, and who lived with the veteran continuously from the date of marriage to the date of the veteran's death (except where there was a separation which was due to the misconduct of, or procured by, the veteran without the fault of the spouse) and who has not remarried or (in cases not involving remarriage) has not since the death of the veteran, and after September 19, 1962, lived with another person and held himself or herself out openly to the public to be the spouse of such other person.
Source
- 1994–202438 U.S.C. § 101Veterans Benefits · Definitions · for the purposes of this title
The term "surviving spouse" means (except for purposes of chapter 19 of this title) a person who was the spouse of a veteran at the time of the veteran's death, and who lived with the veteran continuously from the date of marriage to the date of the veteran's death (except where there was a separation which was due to the misconduct of, or procured by, the veteran without the fault of the spouse) and who has not remarried.
Source
- 2024–present38 U.S.C. § 101Veterans Benefits · Definitions · for the purposes of this title
The term “surviving spouse” means the surviving wife or husband of a participant or retired participant who (i) was married to the participant or retired participant for at least 9 months immediately preceding the participant's or retired participant's death, or (ii) who is the parent of a child born of the marriage.
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- 1995–present50 U.S.C. § 2002War and National Defense · Definitions relating to participants and annuitants · in this section