Are You Married?
The rule for determining marital status is very straightforward. If you are married on the last day of the tax year, you are considered to be married for the whole year. Conversely, if you are divorced during the year and don't remarry before December 31, you will be considered unmarried for the entire year.
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If you are planning a winter wedding and your income level is much higher or lower than that of your future spouse, marriage may actually lower your tax bill. In this case, a December wedding would be preferable to a January wedding. If you are married by December 31, you'll be treated as if you were married for the whole preceding year.
However, if you and your intended have relatively similar income levels, marriage is more likely to increase your tax bill. In that case, waiting until January to get married will allow you one extra year of more favorable single status.
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In a divorce, the parties are considered to be married until a final decree of divorce or legal separation is issued. The validity of the divorce is determined under the law of the state of domicile (legal residence). Taxpayers who live apart and have obtained an interim decree of divorce or separation, but have not yet been granted a final decree, are treated as married for tax purposes, unless specific conditions apply.
What about common-law marriages? Generally speaking, if your state recognizes such marriages and you meet all the state law requirements, the IRS will recognize your marriage as well.
What about same-sex couples? In 2013, the United States Supreme Court struck down a federal law that had prevented the IRS from recognizing same-sex marriages for federal tax purposes. Subsequently, the IRS adopted a rule for federal tax purposes generally recognizing a same-sex marriage that was validly entered into in a state authorizing same-sex marriage. It added that "marriage" does not include registered domestic partnerships, civil unions, or similar formal relationships that are not "marriage" under the state's law. If you are in same-sex marriage or other relationship, consult a tax professional to see how these decisions and rulings affect you. Note, also, that your state-tax situation may differ from your federal tax situation.
Special rules apply to:
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