The purpose of this study is to understand relations between poverty change and family structure. First, we compare poverty trends from 1981 to 1990 in Taiwan. Next, we explore relations between poverty and family structure in 1990. This study reveals that the marital status of low-income household heads has changed between 1981 and 1990. The proportion married has decreased while the proportion who are divorced, unmarried or widowed has increased. For male household heads, the proportion married or widowed has decreased; divorced or unmarried have increased. For female household heads, the proportion married has decreased while the eidowed have sharply increased. This study finds that female single-parent families account for much of the family structure effect on poverty.