Common Law Marriage

The taxpayer may claim that they are common law married. In order to have a valid common law marriage, the taxpayer and common law spouse must

Live together for a significant period of time

Hold themselves out as a married couple

Intend to be married

Not all states permit and/or recognize common law marriage. In order to be common law married, the taxpayers must live in a state where common law marriage is recognized or in the state where the common law marriage began. See IRM 4.19.14.6.4(2), EITC - Filing Status for a list of states where common law marriage is recognized.

If the taxpayer meets all three conditions in (1) above and lives in a state that recognizes common law marriage, ask the taxpayer to provide at least two of the following types of documentation to substantiate a claim of common law marriage. Advise the taxpayer that the documents they provide to substantiate their claim of common law marriage will be destroyed after use.

Deeds showing title to property held jointly by both parties to the common law marriage

Bank statements and voided checks showing joint ownership of the accounts

Insurance policies naming the other party as beneficiary

Birth certificates naming the taxpayer and the common law spouse as parents of their children

Employment records listing the common law spouse as an immediate family member

School records listing the names of both common law spouses as parents

Joint credit card accounts

Loan documents, mortgages, and promissory notes evidencing joint financial obligations

Mail addressed to the taxpayer and common law spouse.

Any documents showing that one spouse has assumed the surname of the other spouse

Destroy the documents once the information is added to AMS. Per IRM 1.4.6 management has responsibility for proper records management.