Tax Facts

9100 / What is a common law marriage?

The rules governing common law marriage vary by state, and only a handful of states currently recognize common law marriage. However, common law marriage is recognized as marriage for federal tax purposes. Individuals in a common law marriage may be treated as being legally married for federal tax purposes if they live together in a state that recognizes common law marriage, or if they live in a state where the common law marriage began.

Currently, common law marriage is recognized only in Alabama, Colorado, the District of Columbia, Iowa, Kansas, Montana, New Hampshire (only for inheritance purposes), Oklahoma, Rhode Island, South Carolina, Texas and Utah. In certain other states, such as Pennsylvania, Georgia and Ohio, a common law marriage may be recognized if it was entered into before the date on which common law marriage was abolished by the state.

To enter into a common law marriage, a couple must hold themselves out to the public as being “married”. Factors to be considered in making this determination include whether the couple uses the same last name, whether the community believes the couple are married and whether the couple files a joint tax return. One factor that a court may consider in determining whether a common law marriage is the length of time that a couple has lived together, holding themselves out as married. No specific length of time applies; the time period must only be “significant”.

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