Keith Mack
In the United States, common-law marriage is recognized in a few states, including Iowa, Kansas, Montana, New Hampshire, and Texas. While common-law spouses are recognized in these states, it is not possible to claim your spouse as a dependent on your federal income tax return. This is because, for tax purposes, a dependent must be a qualifying child or relative, and your spouse does not fall into either of these categories. However, if you have a child together, you may be able to claim them as a dependent, provided they meet the qualifying criteria.
| Characteristics | Values |
|---|---|
| Relationship | Common-law spouse |
| Marital status | Not married to someone else |
| Residence | Must have the same residence for the entire tax year |
| Gross income | Less than $4,300-$5,050 for the year |
| Support | You must provide more than half of your partner's financial support |
| Citizenship | Must be a citizen, national, or resident alien of the United States, or a resident of Canada or Mexico |
| Joint return | Can't file a joint return unless it's for a refund of taxes withheld or paid |
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What You'll Learn
Common-law marriage recognition by states
In the United States, common-law marriage, also known as sui juris marriage, informal marriage, marriage by habit and repute, or marriage in fact, is a form of irregular marriage. As of 2022, common-law marriages are recognised in Colorado, Iowa, Kansas, Montana, Rhode Island, Oklahoma, Texas, and the District of Columbia. Utah and New Hampshire have limited recognition of common-law marriage.
The recognition of common-law marriage varies across states. Some states, like Texas, have a formal procedure for establishing a common-law marriage, such as filing a legal "Declaration of Informal Marriage" with the County Clerk. Other states, like Montana, simply do not prohibit common-law marriage and do not include any provisions in their marriage laws that invalidate it.
To be recognised as common-law spouses, couples typically need to meet certain requirements. These may include living together for a certain period, such as seven or ten years, introducing themselves as a married couple to friends, neighbours, and coworkers, using the same last name, and maintaining joint finances. Additionally, both parties must be of legal age and capable of giving consent, not be prohibited by other laws, and neither partner can be married to anyone else.
The recognition of common-law marriage has implications for tax filings. Common-law spouses who meet their state's requirements are eligible for most of the financial benefits of a married couple, including Social Security. However, they generally cannot file joint tax returns with the IRS if they live in a state that does not recognise common-law marriage.
In terms of claiming a common-law spouse as a dependent, it is important to note that the rules for claiming dependents are primarily based on the relationship between the individuals and financial support. While the IRS allows for claiming qualifying children and relatives as dependents, the specific criteria focus on parental and familial relationships, age, disability status, financial support, and residency. Therefore, the recognition of a common-law marriage in certain states may impact the ability to claim a spouse as a dependent, but the primary determining factors are those outlined by the IRS guidelines for dependents.
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Common-law spouse requirements
In the United States, a dependent is defined as a qualifying child or relative who relies on you for financial support. To be considered a dependent, a person must meet specific requirements. These requirements include being a US citizen, resident alien, or national, or a resident of Canada or Mexico. Additionally, a dependent cannot be claimed on more than one tax return and must be either a qualifying child or relative.
When it comes to common-law spouse requirements, it is important to note that the term "common-law marriage" is often used incorrectly to describe various types of couple relationships, such as cohabitation or other legally formalized relations. While these relationships may be legally defined as "unmarried spouses" in Canada, they are not legally recognized as marriages. However, in the US, all jurisdictions recognize common-law marriages that were validly contracted in the originating jurisdiction.
To establish a common-law marriage in the US, there are several factors to consider, including:
- Legal right or "capacity" to marry: Both partners must have the legal capacity to marry, typically by being at least 18 years old, of sound mind, and not already married to other people.
- Intent: Both partners must intend to be married and hold themselves out as a married couple to friends, family, and the public.
- Cohabitation: While there is no statutory requirement for the length of time a couple needs to live together, generally, the longer a couple lives together, the stronger their case is for a common-law marriage.
In Canada, while some provinces may grant couples in marriage-like relationships many of the rights and responsibilities of a marriage, they are not legally considered married. These relationships are often referred to as "common-law spouses" and are recognized for certain purposes.
It is important to note that the requirements for claiming someone as a dependent may vary based on specific circumstances and state or provincial laws. It is always recommended to consult with a tax professional or attorney to understand the specific requirements and restrictions that may apply.
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Qualifying relatives
A qualifying relative is one of two types of dependents that a taxpayer can claim on their tax return. The other type of dependent is a qualifying child. A qualifying relative must meet certain criteria set out by the IRS.
To be considered a qualifying relative, the individual must:
- Be a citizen, national, or resident alien of the United States or a resident of Canada or Mexico.
- Not be married and file a joint return.
- Not be claimed as a dependent on another tax return.
- Not claim any dependents on their own tax return.
- Have received more than half of their financial support for the year from the taxpayer.
- Have a gross income below a certain threshold, which was $5,050 for the year in 2024 and is $5,200 in 2025.
In addition to these criteria, the relationship between the taxpayer and the qualifying relative must be considered. The qualifying relative must be either related to the taxpayer by blood or marriage or must have lived with the taxpayer all year. Qualifying relatives can include a child, stepchild, foster child, grandchild, parent, grandparent, sibling, half-sibling, step-sibling, in-law, niece or nephew, aunt or uncle, or certain step-relatives. A person who lived with the taxpayer until their death or was born during the year and lived with the taxpayer for the rest of the year may also be considered a qualifying relative, even if they did not live with the taxpayer for the entire year.
It is important to note that a qualifying relative cannot be a qualifying child of the taxpayer or anyone else. If a dependent meets the criteria for a qualifying child, they cannot be claimed as a qualifying relative. A qualifying child is typically the taxpayer's biological or adopted child but may also include other relationships, such as a stepchild, foster child, grandchild, or certain descendants.
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Qualifying children
To be considered a qualifying child for tax purposes, the child must meet specific requirements. The child must be a qualifying child or a qualifying relative. This includes your child, stepchild, foster child, or a descendant of any of them (for example, your grandchild). A legally adopted child is considered your child.
To be a qualifying child for the EITC, the child must live in the same home as you in the United States for more than half of the tax year. The United States includes the 50 states, the District of Columbia, and U.S. military bases. It does not include United States possessions such as Guam, the Virgin Islands, or Puerto Rico. Temporary absences from the home, such as temporary leaves, are counted as time lived with you. If your child was born or died during the year for which you claim the EITC and they lived with you for more than half of their life during that year, this is considered more than half of the year for the EITC.
To be considered a qualifying child, the child must be under the age of 19 or under 24 if they are a full-time student, or be permanently and totally disabled. The child must be younger than you (or your spouse, if filing jointly). Additionally, the child must not have provided more than half of their own financial support for the year. You cannot claim a dependent if you or your spouse could be claimed as a dependent by another taxpayer, with some exceptions.
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Tax credits and deductions
Claiming a common-law partner as a dependent is a complex issue, and the rules vary depending on the jurisdiction. In the United States, the Internal Revenue Service (IRS) has specific criteria for who qualifies as a dependent. A dependent must be either a qualifying relative or a qualifying child.
To be considered a qualifying relative, the person must meet the following requirements:
- They must be a US citizen, resident alien, or national, or a resident of Canada or Mexico.
- They cannot be claimed as a dependent on more than one tax return (with rare exceptions).
- They cannot claim a dependent on their own tax return.
- They must meet the gross income test, generally having an income of less than $5,050 for the 2024 tax year.
- You must provide more than half of their total support for the year.
- They must live with you as a member of your household for the entire year (with some exceptions).
- The relationship between you and the dependent must not violate the law, and it must meet certain relationship criteria.
If your common-law partner meets these criteria, you may be able to claim specific tax benefits, such as the Child Tax Credit, Child and Dependent Care Credit, Other Dependent Credit, Earned Income Tax Credit, or file using the Head of Household filing status.
It is important to note that tax laws and regulations can be complex, and it is always recommended to consult with a tax professional or seek advice from the relevant tax authorities to ensure compliance with the specific rules and requirements that may apply to your situation.
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Frequently asked questions
Yes, you can claim your common-law partner as a dependent, but only if they meet the Internal Revenue Service's (IRS) definition of a "qualifying relative". This means that your partner must be a member of your household, meaning that they lived with you for the entire calendar year.
If your partner didn't live with you for the entire year, they may still qualify as a dependent if they appear on the list of "relatives who do not live with you" in IRS Publication 501.
Yes, your partner must not be anyone's qualifying child, and you must provide more than half of their total support for the year. Additionally, your partner's gross income must be less than a certain amount, which varies from year to year. For the 2024 tax year, the income limit is $5,050.
No, if your relationship violates local law, you cannot claim your common-law partner as a dependent.
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