Am I married for tax purposes?

The December 31 rule

The IRS looks at your marital status on the last day of the year, and that status applies to the whole year. Married on December 31, even if you married that day, means married for the entire year. Divorced by a final decree on or before December 31 means unmarried for the entire year.

If your spouse died during the year, you're still considered married for that year.

Separated isn't the same as legally separated

• Legally separated means a court has issued a decree of divorce or separate maintenance. You then file as unmarried.
• Living apart, even for years, without that decree means you're still married for taxes.
• A divorce still in progress on December 31 means you're still married. You choose between married filing jointly and married filing separately, unless you qualify for head of household below.

Head of household while still married

A married person can be "considered unmarried" and file as head of household if all of these are true:

• You file a separate return
• You paid more than half the cost of keeping up your home for the year
• Your spouse didn't live in your home during the last 6 months of the year
• Your home was the main home of your child, stepchild or foster child for more than half the year
• You can claim the child as a dependent (or could, except that you released the claim to the other parent)

Head of household usually means a larger standard deduction and lower rates than married filing separately.

Texas informal (common-law) marriage

For federal taxes, the IRS follows state law on whether you're married. Texas recognizes informal marriage, often called common-law marriage, when a couple:

• Agreed to be married,
• Lived together in Texas as spouses after that agreement, and
• Represented to others that they were married.

A couple can also sign a declaration of informal marriage with the county clerk. Couples in an informal marriage are married for taxes and must file as married filing jointly or separately.

There's no such thing as a common-law divorce. Ending an informal marriage takes a divorce from a court, just like any other marriage.

Same-sex couples

A same-sex marriage that was legally valid where it took place is recognized for federal taxes, wherever the couple lives now. Registered domestic partnerships and civil unions are not marriages for federal taxes.