A former spouse is treated as being in the same family as the individual to whom he or she was married.

Name: A former spouse is treated as being in the same family as the individual to whom he or she was married.
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Question

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According to the definition of family under the US tax code, a former spouse is considered part of the same family as the individual to whom they were married. This is important for tax purposes, as it affects eligibility for certain deductions and credits.

A Former Spouse Is Treated as Being in the Same