spouse

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spouse

 A legal marriage partner as defined by state law

spouse

1. A partner in marriage.
2. A life partner.
spousal, adjective
References in periodicals archive ?
Unfortunately, many advisors and clients overlook the Social Security system's built-in complexities when planning for the death of a spouse, potentially leaving thousands of dollars on the table each year.
She said about five new people per month are signing up to be key spouses at the 301st.
2013-34, the requesting spouse (3) must meet the threshold conditions that are set forth in Section 4.01 of the revenue procedure.
* an inheritance or gift to one of the spouses from a third party;
1) property acquired after the formation of marriage in the name of one or both of the spouses;
The Ninth Circuit Court of Appeals recently considered the effects of the changes in the innocent spouse provision contained in the IRS Restructuring Act of 1998.
If withholding, estimated income tax payments or the overpayment from the prior year applied to this year is going to be claimed by a spouse whose social security number it is not under, be sure to write to the IRS and FTB and have them apportion the taxes between the spouses prior to filing the tax returns.
Psychologist Camille Wortman of the State University of New York at Stony Brook regards the dramatically increased risk of death among partners of recently hospitalized spouses as "amazing." Women tend to have more social support than men do, so it's surprising that hospitalization of wives wasn't harder on men in the short run than vice versa, she adds.
This technique starts with the establishment of either one trust by both spouses, or separate trusts by each spouse.
"This approach involves leaving everything to your spouse, with the provision that any amount he or she disclaims is put in a trust for your heirs," explains Goldsbury, who points out that this option may not always be appropriate.
When spouses elect to gift-split, the entire gift tax liability of each spouse for that tax year is joint and several.
Last year, President Bush signed the Veterans Benefits Act of 2003, Public Law 108-183, which restores entitlement to DIC and related home loan and education benefits for surviving spouses who remarry on or after their 57th birthdays.