Maryland Marriage Common Law-- Tax Return!!!?

What happens to couples who were never formally married, but lived together as husband and wife for the last 14 yrs. They reside in Washington DC, a jurisdiction that recognizes common law marriage as valid. Consequently, they filed both joint district income tax return and joint federal income tax return for the last 8yrs. The couples are currently planning to move their household to Baltimore, Maryland, and become permanent residents of the state (which Maryland doesn’t recognize common law marriages). So my question is…will the change in residence allow them to avoid the marriage penalty by filing as single individual? HELP PLEASE!!

Public Comments

1. You will have to check with Maryland law regarding your State tax returns. Publication 17 states: Considered married. You are considered married for the whole year if on the last day of your tax year you and your spouse meet any one of the following tests.... You are living together in a common law marriage that is recognized in the state where you now live or in the state where the common law marriage began. You can still file as MFJ or MFS. You cannot file as Single or Head of Household.
2. What you'll find is that Maryland (like all other similar states) -- though it never permitted common-law-marriages -- recognizes common-law marriages lawfully contracted in those jurisdictions that still permit it. This is because all states provide that validity of foreign marriage is determined "by law of the place of celebration." Thus, a marriage validly contracted in D.C. is valid in Maryland, even if it could not be legally contracted in Maryland because D.C.law is the basis of its validity. As an example, see this web site from the Maryland General Assembly: http://mlis.state.md.us/2005rs/fnotes/bil_0003/hb0693.pdf Though that page is specifically about same-sex marriages, at the bottom of the first page it references common-law marriage, stating that "Maryland will recognize a common law marriage from a foreign jurisdiction, although common law marriages are not valid in Maryland. Henderson v. Henderson, 199 Md. 449 (1952)." So, there is no need for your couple to consider filing as single individuals, because Maryland will continue to allow them to file as married.
3. No, since common law marriiage was recognized where they lived when they contracted it, it is a valid marriage and will be recognized by all states even if they move. So they are still married, and must still file taxes as married.