Surviving Spouse

Surviving Spouse in the United States

Surviving Spouse in Connecticut

Abandonment

The reasons of appeal in the Superior Court alleged that Mrs. Barker, who at the death of the deceased was his wife and who has since married again, had forfeited any right to share in the distribution of the estate (more in the U.S.) of the deceased because she had, before his death, abandoned him within the meaning of 5156 of the General Statutes, and also that she had for a like reason forfeited her right to an allowance made to her as the widow of the deceased. The Superior Court concluded that there had been such an abandonment and that she had forfeited and lost all rights to an interest in his estate (more in the U.S.) as his widow, including a widow’s allowance. Williamson’s Appeal, 123 Connecticut (provision) 424, 425-426, 196 A. 770 (1937)

Surviving Spouse Definition (in the Accounting Vocabulary)

The New York State Society of Certified Public Accountants offers the following definition of Surviving Spouse in a way that is easy for anybody to understand: This is a person whose husband or wife died during the tax year. A surviving spouse may file a JOINT RETURN for the year in which the death occurred. In addition a joint return may be filed for the two succeeding tax years if during that time the surviving spouse: 1. Remains unmarried; and 2. Maintains as his home a household that is the principal place of abode during the entire TAX YEAR for a child for whom a dependency exemption may be claimed.