Common-law marriage recognized by IRS?

Question

If you enter into a common-law marriage (and have documentation to prove this) in a state that recognizes common-law marriage, and filed your federal and state taxes as married in that state, what happens when you move to another state? Does the IRS still consider you married filing jointly?

I have copied and pasted the Tax ruling from www.taxlinks.com below

Rev. Rul. 58-66

1958-1 C.B. 60

Sec. 151

Sec. 6013

Full Text

Rev. Rul. 58-66

The marital status of individuals as determined under state law is recognized in the administration of the Federal income tax laws. Therefore, if applicable state law recognizes common-law marriages, the status of individuals living in such relationship that the state would treat them as husband and wife is, for Federal income tax purposes, that of husband and wife.

The foregoing position of the Internal Revenue Service with respect to a common-law marriage is equally applicable in the case of taxpayers who enter into a common-law marriage in a state which recognizes such relationship and who later move into a state in which a ceremony is required to initiate the marital relationship. Accordingly, a taxpayer who enters into a common-law marriage in a state which recognizes such marriages is entitled, under the provisions of section 151(b) of the Internal Revenue Code of 1954, to an exemption of $600 for his common-law wife in making a separate income tax return, provided that, for the calendar year in which the taxable year of the taxpayer begins, she has no gross income and is not the dependent of another taxpayer. Also, for the purpose of filing a joint income tax return under section 6013(a) of the Code, a common-law wife in a state which recognizes such marriages will be considered to be the taxpayer's spouse.

Answer 1

I read the statute to mean just that.  The IRS will continue to treat you as a married couple even though you relocate to a state that does not.

Answer 2

Yes, a common law marriage is a valid marriage, and is recognized by the IRS.  Many people don't realize, though, that a common law marriage requires much more than just living together, and doesn't even exist any more in most states.

But once you are common law married, valid in the state where you are when it occurs, it's like any other marriage.

Answer 3

There is no question that a common law marriage validated in one state is recognized as valid in all states and by the IRS.  The only issues may be with same s*x marriages which the IRS does not recognize but at the moment there are no states accepting common law marriages that also recognize same s*x marriages.  As a matter of fact if you have a valid common law marriage you must get a divorce to dissolve that marriage regardless of the state you are living in.  That was a shock to a recent client who just wanted to quit being married.