Income tax returns are one of the best proofs of common law marriage. Another is how they filled out any beneficiary forms for the plan or insurance policies--is the person listed as a spouse? if the participant received Social Security benefits--disability or retirement--how was the person who is alleging a common law marriage treated, as a spouse or not?
I have the common law situation which relates back to the 1960's and early 1970's when it was recognized in my state. A participant recently died and has many children and grandchildren. His alleged "common law" wife did not file federal or state income tax returns indicating that she was married. No beneficiary forms can be found. On his death certificate, she is the informant but her status is not that of a wife but as a companion. No wife or former wife is listed in his death notice. I have told the plan sponsor that the matter has to be decided by Probate Court since there are many claimants. The sponsor is reluctant to do so since it will require considerable time and expense.
