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Surviving spouse

Surviving spouses are entitled to the income-splitting benefits of filing a joint return on the death of one spouse. The joint return is made for the regular tax year of the survivor and the short period of the decedent. Use of joint return rates is also allowed to an unmarried widow or widower who maintains a home as a household for a dependent child. This benefit is limited to the first two tax years following the year in which the decedent spouse died.