Common Law Marriage and Joint Return

[OldJack]

Taxpayers live in a state (Missouri) that does NOT recognize common law marriage unless they were common law residents of a common law state and moves into the not-recognized state.  Taxpayers visited a common law state (Colorado) and in a park declared they were married before returning to the not-recognized state.  Taxpayers want to file a married filing joint federal income tax return.  My review concluded they do not qualify to file a joint return as they are not considered married in their resident state.  And you say??

Ref:

Publication 17 (2015), Your Federal Income Tax
www.irs.gov/publications/p17/ch02.html

Married persons.   If you are considered married, you and your spouse can file a joint return or separate returns.

Considered married.   You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests.

1. You are married and living together.

2. You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began.

3. You are married and living apart, but not legally separated under a decree of divorce or separate maintenance.

4. You are separated under an interlocutory (not final) decree of divorce.

 

[BHoffman]

Hi Jack - I say what you said:. They are residents of MO.  They visited CO and were not residents when the unofficiated ceremony took place.  Based on the description of events, I vote that they cannot legally file a joint tax return.

[Catherine]

If they want to file MFJ for next year, tell 'em to take a quickie trip to Vegas instead of CO.

[easytax]

1 hour ago, BHoffman said:

Hi Jack - I say what you said:. They are residents of MO.  They visited CO and were not residents when the unofficiated ceremony took place.  Based on the description of events, I vote that they cannot legally file a joint tax return.

 

49 minutes ago, Catherine said:

If they want to file MFJ for next year, tell 'em to take a quickie trip to Vegas instead of CO.

Agree with both --- however --- given it is August --- CO is beautiful state to be married in --- even with a three week waiting (/s) they will make the time table.

With their apparent reasoning to "have the situation - their way" regardless of government rules, they might be a "client - of poor recourse". Save headaches and let them do what they want --- but with someone else fighting the future IRS notices, etc..

[OldJack]

Thanks for the comments.  Now I find out they filed 2015 as married joint tax return and refuse to file an amended return.

[jklcpa]

1 hour ago, OldJack said:

Thanks for the comments.  Now I find out they filed 2015 as married joint tax return and refuse to file an amended return.

 

Dear soon-to-be ex-client:  Buh Bye!

[BHoffman]

14 hours ago, OldJack said:

Thanks for the comments.  Now I find out they filed 2015 as married joint tax return and refuse to file an amended return.

Then I vote:

[OldJack]

client gone.  lol