Sec. 107.2. Marital or other status

Tax Law, § 607(b)

A taxpayer's marital or other status, under sections 601, 606(b) and 614 of the Tax Law, is the same as the taxpayer's marital, head of household or surviving spouse status for the purpose of establishing the applicable Federal income tax rates. As used in this Subchapter, the term single individual means an unmarried individual other than a head of household or a surviving spouse.