Spouses (continued)

Divorced, Separated, and Common Law

Taxpayers who are divorced or legally separated at the end of the tax year cannot claim their (former) spouse as an exemption.

The rules for common-law marriages vary by state. A common-law marriage is recognized for federal tax purposes if it is recognized by the state where the taxpayers currently live, or in the state where the common-law marriage began. Legal advice may be necessary to determine if a common-law marriage exists.

Filing a joint return for a common-law marriage applies to the federal return only. Check state or local law before completing a state return.