{
  "id": "RATE_SURVIVING_SPOUSE",
  "name": "Surviving Spouse Filing Status",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Taxpayer must have been eligible to file a joint return in the year of death, not have remarried, and pay over half the cost of a home for a dependent son, stepson, daughter, or stepdaughter.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Allows a widow(er) to use the more favorable joint return tax rates for two years following the year of their spouse's death if they maintain a home for a dependent child.",
  "irc_reference": "IRC §2",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}