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Common law marriages are recognized for federal income tax purposes if they are recognized by the state in which the taxpayers reside. If the taxpayers later move to a state which does not recognize common law marriages, they are still considered married for federal income tax purposes.
The following are examples of evidence of a common law marriage: The parties hold themselves out to the public as husband and wife. Maintenance of a joint checking and/or savings account. Joint ownership of property. Mutual financial support. Filing of joint income tax returns.
A common law marriage usually consists of a couple that considers themselves married and exhibit the typical characteristics associate with a marriage ? cohabitation, joint finances and financial accounts, children, etc. However, they never went through an officiated ceremony or registered with the state of residence.
You can obtain the Single Status Affidavit from the local County Clerk. In some States, you may be able to obtain this document from the Court or State Registrar. Please check with the County Clerk first.
AFFIDAVIT OF COMMON-LAW MARRIAGE We have lived together continuously as husband and wife from , 20 to the present time, in the State of Colorado. During this period we have professed to be husband and wife, and we have held ourselves out to the community as being married.
Introduce the cohabitant as a cohabitant, boyfriend/girlfriend, roommate, paramour, concubine, my-old-lady/my-old-man, or friend-with-benefits if labels are needed. Just avoid terms that imply marriage. Don't hold the cohabitant out as one's spouse or hold oneself out as being married to the cohabitant.