Final answer:
It is true that for income tax purposes, the surviving spouse is considered married for the entire year in which their spouse died, provided they do not remarry within that year.
Step-by-step explanation:
The statement is true: For the year a spouse dies, the surviving spouse is considered married for the entire year for income tax purposes. This means that when it comes to filing income taxes for that year, the surviving spouse can still file as married filing jointly or married filing separately, as if the spouse were still alive at the end of the year. However, this rule applies only if the surviving spouse does not remarry before the end of the tax year. The choice may provide certain tax benefits, such as a higher standard deduction and potentially lower tax rates compared to filing as a single taxpayer or as a qualifying widow(er).