Common-Law Couples: Filing Joint Tax Returns

Common-law marriages are recognised in some states, and common-law spouses may file jointly if they filed jointly on their federal tax return. However, this can create a 'chicken and egg' problem if the couple is audited for their MFJ status and were planning to use the joint return as evidence of their marriage. In addition, when common-law spouses file a joint tax return, their tax liability becomes 'joint and several', meaning that they are each responsible for taxes in full.

Common-law marriage recognition by state

Common-law marriage recognition varies by state. In some states, common-law marriages are recognised, and couples can file a joint tax return. However, in other states, common-law marriages are not recognised, and couples cannot file a joint tax return.

For example, in Texas, one way to be considered in a common-law marriage is by signing a document and submitting it. Another way is to hold yourself out as being married, which can be done by filing a joint tax return. In fact, if you feel you are married at common law and you don't file a joint tax return, you're in violation.

Similarly, in Colorado, common-law marriages are valid for all purposes, the same as a ceremonial marriage. Common-law spouses may file jointly if they filed jointly on their federal tax return.

It's important to note that when filing a joint tax return, your tax liability becomes "joint and several", meaning you are each responsible for taxes in full.

To determine if you can file a joint tax return as a common-law couple, it's recommended to consult a lawyer or financial advisor, as each state has its own requirements for recognising common-law marriages.

Filing jointly as common-law married

If you are recognised as common-law married by your state, you can file a joint tax return. However, this is only possible in states that recognise common-law marriages. In Colorado, for example, common-law marriages are valid for all purposes, the same as a ceremonial marriage, and common-law spouses may file jointly if they filed jointly on their federal tax return.

To be considered common-law married, the couple must meet certain criteria, such as being free to contract a valid ceremonial marriage (i.e. they are not already married to someone else). In addition, the couple must hold themselves out to the public as married persons. Filing a joint tax return would fulfil this element.

When you file a joint tax return, your tax liability becomes "joint and several", meaning you are each responsible for the taxes in full.

Common-law marriage and tax liability

Common-law marriage is recognised in some states, and common-law spouses may file jointly if they filed jointly on their federal tax return. However, this is only the case for states that recognise common-law marriages.

If a common-law married couple files a joint tax return, their tax liability becomes "joint and several", meaning they are each responsible for the taxes in full.

To be considered common-law married, the couple must meet certain criteria, including that they are both free to contract a valid ceremonial marriage (i.e. they are not already married to someone else).

In addition, the couple must hold themselves out to the public as married persons. Filing a joint tax return would fulfil this element.

If you are unsure whether you meet the requirements for recognition as a common-law married couple, it is recommended that you see a lawyer or financial advisor.

Common-law marriage and divorce

Common-law marriage is recognised in some states, and common-law spouses may file jointly if they filed jointly on their federal tax return. However, this is only the case in states that recognise common-law marriage. In these states, common-law spouses are treated the same as any other married couple, and must go through a divorce if they separate.

To be considered common-law married, a couple must meet certain criteria. For example, in Colorado, both parties must be free to contract a valid ceremonial marriage, meaning they are not already married to someone else.

In addition, the couple must hold themselves out to the public as married persons. Filing a joint tax return would fulfil this element. However, if a couple files separately, they are in violation of common-law marriage rules.

It is important to note that when a couple files a joint tax return, their tax liability becomes "joint and several", meaning they are each responsible for taxes in full.

Common-law marriage and Social Security benefits

Common-law marriages are recognised in certain states, and common-law spouses may file jointly if they filed jointly on their federal tax return. However, this is only the case in states that recognise common-law marriages.

If a common-law married couple files a joint tax return, their tax liability becomes "joint and several", meaning that they are each responsible for the taxes in full.

In some states, it is not enough for a couple to simply live together to be considered common-law married. Instead, the couple must hold themselves out to the public as married persons. Each state that recognises common-law marriage sets forth certain tests that must be followed to establish the relationship.

If a couple meets the state's requirements for recognition, a joint return or married filing separate return should be filed for each year the marriage existed. It is not known how a joint return would affect Social Security benefits.

Frequently asked questions