1.26 Ark. Code R. 51-801(d)(2)

Current through Register Vol. 49, No. 10, October, 2024

Rule 1.26-51-801(d)(2) - Surviving Spouse

The term "qualifying widow or widower with dependent child" shall mean the same thing as the term "surviving spouse." A surviving spouse's Arkansas individual income tax return for each of the next two (2) tax years following the tax year in which the other spouse died shall be treated as a joint return and therefore taxed at the joint return rate if the surviving spouse:

a) Has not remarried at any time before the close of the tax year;

b) "Maintains" (pays more that 50% of the costs of) a household as his or her home which is the principal place of abode of a son or daughter (including adopted or foster children) or a stepson or stepdaughter;

c) Is entitled to a dependency deduction for at least one child; and

d) Was entitled to file a joint return with the deceased spouse for the year of death.

This "surviving spouse" rule does not apply to the tax year in which the spouse died. A joint return may be filed for a husband and wife (thus using a joint return tax rate) where their tax years start on the same day and end on different days because of the death of either or both. However, if the surviving spouse remarries before the close of his tax year, he cannot file a joint return for himself and his deceased wife.

1.26 Ark. Code R. 51-801(d)(2)