Common Law
De facto marriage, otherwise known as common law marriage, is a type of legal marriage that is recognized by states that allow it. Common law marriages do not involve any type of ceremony or contract that is written up between the two parties. Rather, marriage is recognized in certain jurisdictions if certain key requirements are met and the couple is guaranteed many of the benefits in a common law marriage that couples receive within a traditional marriage. Once a common law marriage is established, it is much harder to get it dissolved. A petition to a court, like any other normal divorce, is required for one to leave the common law marriage.
The requirements and status of common law marriages vary by the states that allow it. The states and territories allowing common law marriage are Alabama, Colorado, The District of Columbia, Indiana, Iowa, Kansas, Montana, New Hampshire, Oklahoma, Rhode Island, South Carolina, Texas and Utah. While some of the requirements in some states are slightly stricter than other states, they all have the same base guidelines for a common law marriage to be binding.
Requirements for Common Law Marriages:
As mentioned above, common law marriage guidelines are slightly different but the three basic principles must apply to a couple:
1. The couple must hold themselves out to the public as husband and wife;
2. They both must be consenting to marriage;
3. They must both live together in the same home.
Start of Common Law Marriage in the United States:
In the United States, common law marriage was established by the United States Supreme Court case of Meister v. Moore in Michigan. This case ruled that Michigan had not abolished common law marriage by creating a statute pertaining to the solemnization of marriages. Common law marriage is currently legal in eleven states, as well as the District of Columbia. It has since been abolished in twenty-six states, and was never made into law in thirteen other states. The court ultimately decided that it should pass legislation outlawing the idea of common law marriages, but rather held up the decision to the statutes of each state to allow common law marriage.
Same Sex Common Law Marriage:
same sex common law marriages, let alone same sex marriages in general are not recognized by the federal government, and the Federal Defense of Marriage Act allows for states to not recognize same sex marriages from other states. Iowa is the only state that allows for same sex common law marriages.
Income Tax Information for Common Law Marriages:
The IRS does indeed recognize a couple who is in the union of a common law marriage, except for same sex marriages. As long as the state in which the marriage took place does recognize it, than the marriage in the eyes of the IRS is valid. The requirements for filing joint tax returns in a common law marriage is left up to the state in which the couple lives.