Marital Status
An employee who is divorced or legally separated by a decree of separate maintenance is not to be treated as a married employee for federal withholding purposes. Also, if an employee either is a non-resident alien or is married to a non-resident alien at the time of withholding or at any preceding time during the calendar year of withholding he is to be treated as a single person.
If a married employee's spouse (who is not a non-resident alien) dies during the year of withholding, the employee is considered to be a married employee for the remainder of that year. If the spouse died within two years prior to the year of withholding, the employee may still be treated as a married person for withholding purposes if it is reasonably expected that, at the end of the employee's current taxable year, he will have the status of a surviving spouse. A surviving spouse must maintain a household that is the principal place of abode of his dependent son, stepson, daughter, or stepdaughter.
