"Married" State vs. Federal purposes

[Guest erisaregs]

Under State law, X and Y a male and female who have co-habitated for at least three years and who have held themselves out as husband and wife are considered married. Under Federal income tax law, they may not file a joint income tax return but must file as "single" or "unmarried head of household" because they are not "legally married". For puposes of Internal Revenue Code Section 401(a) is X considered to be Y's spouse?

[Kirk Maldonado]

Rev. Rul. 83-183, 1983-2 CB 220, provides as follows:

A judicial determination of the validity of a marriage has never been a prerequisite to the filing of a joint return. Taxpayers who meet the requirements in their state of residence for a valid marriage may file a joint return even though they have never been legally declared married by a court of law. See Ross v. Commissioner, TCM 1972-122, Rev. Rul. 58-66, 1958- 1 C.B. 60.