Filing Taxes Together: How Common Law Marriage Status Can Unlock Tax Benefits Across 9 U.S. States

Joint tax filing typically requires a legal marriage certificate, but there’s an alternative path for couples in certain jurisdictions. Nine states have established legal frameworks that recognize common law marriages—unions formed without formal documentation—and permit these partners to file federal taxes as a married couple. Understanding this option could unlock significant tax advantages for qualifying couples.

What Makes a Common Law Marriage Tax-Valid?

The IRS applies a straightforward rule: if your state recognizes common law marriage as a valid legal union, the agency treats you as married for federal income tax purposes. This means you can file jointly, claim spousal exemptions, and access tax credits reserved for married couples—all without a marriage license.

To establish common law marital status, most states that permit it require couples to satisfy several conditions. Both partners must reach the age of 18, possess the legal capacity to marry, cohabitate for a specified duration (varying by state), mutually intend to marry, and publicly represent themselves as a married couple to family, friends, and community members.

Financial Perks of Filing as a Common Law Married Couple

The tax benefits are substantial. Jointly filing spouses can pool deductions—combining medical expenses or charitable contributions to potentially exceed itemization thresholds. Additionally, married filing jointly status often qualifies families for enhanced tax credits unavailable to single filers or those using other filing statuses.

These advantages extend to retirement planning, dependent claims, and estate planning strategies—all areas where marital status significantly impacts tax liability.

Which States Recognize Common Law Marriages?

Nine states and one federal district currently acknowledge common law marriages as legally binding:

• Colorado
• District of Columbia
• Iowa
• Kansas
• Montana
• Oklahoma
• Rhode Island
• Texas
• Utah

However, regulations evolve continuously. Some states maintain ambiguous stances on common law marriages without explicitly permitting or prohibiting them. Couples should verify their state’s current legal requirements before relying on common law marriage status for tax filing purposes.

Next Steps for Common Law Couples

If you reside in one of these nine jurisdictions and meet the cohabitation and intent requirements, consult a tax professional or your state’s tax authority to confirm your eligibility. Properly establishing and documenting your common law marriage status ensures you can maximize available tax deductions and credits while maintaining compliance with both state and federal regulations.