Married or Not?

[Oh Baby!]

If someone was married in a religious ceremony (by a member of the clergy) but does not have a formal marriage certificate from a civil court, are they considered married and filing jointly?

[Daune/CA]

If someone was married in a religious ceremony (by a member of the clergy) but does not have a formal marriage certificate from a civil court, are they considered married and filing jointly?

If they are living as though married and have a certificate of marriage from the religious community, I would treat them as MFJ until denied by IRS. I would not ask IRS for ruling, but should for some unknown reason be denied by IRS, I would treat them as they appear to be living.

[MAMalody]

Marital status is determined for tax purposes by state law, not any religious institution. Unless the wedding is by a judge or justice of the peace, typically a license application is completed they the clergy of the denomination in question and forwarded to the county/state to meet local legal requirements. The only exception I know to this is the federal DOMA which does not recognize marriages between same gendered couples, regardless of state law. That will probably change with the current administrations agenda, however, that is the current law.

If they do not meet the local or state definition of being married, don't claim them as such. Once you asked the question in your interview you are responsible for the answer and filing out of the return....and any preparer penalties that could result.

JMHO

[Oh Baby!]

But, the "spouse" should be able to appear on the return as a dependent.

[Sasha]

If someone was married in a religious ceremony (by a member of the clergy) but does not have a formal marriage certificate from a civil court, are they considered married and filing jointly?

I used to work for Block in a common law state. Our understanding was that if they present themselves as a married couple and cohabitated for at least one day (the law in this particular state) then yes, they were allowed to file MFJ - and this is the way they taught it in their preparer classes. This has been 4+ years ago; I don't know what, if anything, has changed since then.

[Gail in Virginia]

But, the "spouse" should be able to appear on the return as a dependent.

I don't think so if the spouse had income of his/her own and was required to file.

[Slippery Pencil]

Depends upon state law. Some states require a govt license, because the govt owns us all and we can only do what it permits us to. It use to be you'd get married by the preacher, it was recorded in your family bible, and a couple witnesses signed it. This was a legally binding marriage contract. Some places where a small amount of freedom still exits allow this.