Widow's Benefit

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Widow's Benefit

In the U.S., a state-level deduction from taxable income of the amount a widow or widower receives from the estate of his/her deceased spouse. The benefit means the widow or widower pays little or nothing in state inheritance taxes.
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If this same individual is eligible for a $1,000 spousal, widow, or widower benefit, the actual Social Security benefit would be $200 [$1,000 minus $800].
The "dual entitlement" rule, for instance, requires that a person's spousal, widow or widower benefit be offset by the amount of his or her own retirement benefit.