A widow(er)’s exemption refers to a reduction of tax burdens on a taxpayer following the death of a spouse. State laws vary but generally allow for a reduction in taxes for a surviving spouse ...

A qualified widow or widower is a surviving spouse who may file an individual tax return using the married filing jointly tax rates and standard deduction for up to two tax years. What Is a ...

She said the tax agency couldn't use Section 160 to collect because the definition of "spouse" does not include a widow. The Tax Court of Canada ruled against Marlene in 2023, finding that ...