Definition of Married Filing Joint

[tilt53]

Ok, my research skills are quite rusty. I know TTB 3-12 has a definition, and I don't question this. This is the same thing that the IRS instructions say. What I am trying to find is where in the Code does it have a definition.

We've been told that we cannot rely on the Instructions and Pubs as law. This came up in a discussion with someone else about same sex marriages. If someone could please point the way I would greatly appreciate it. Thank you.

[erchess]

Federal Defense of Marriage Act

Use your favorite search engine to search the web for the Federal Defense of Marriage Act which basically says that for all Federal Government purposes, a marriage is a union of one man and one woman.

[Larmil]

Use your favorite search engine to search the web for the Federal Defense of Marriage Act which basically says that for all Federal Government purposes, a marriage is a union of one man and one woman.

If I remember that definition was written in the Internal Revenue Code.

[tilt53]

Thank you, thank you. I tried searching the code and got completely lost.

[ChEAr$]

What ever you do,

Don't prepare a joint return for those two.

[tilt53]

No, I wasn't preparing a return. But this came up in a discussion between a few of us who communicate privately from another list. They couple was married in Mass, and the previous preparer filed them MFJ. The new preparer was wondering.

I knew what the instructions read, but wanted something a little more substantial to back that up.

I do CA returns and know what I have to do with RDPs and the few same sex marriages I see. It's a pain, but we have to do it correctly.

[MAJ]

MFJ common law supported?

Can a coulple file MFJ if they've been together for 38 years but are not actually married.
My initial instinct says no. But does common law marriage count?

First - Yes, it's a man and a women.

[Larmil]

Can a coulple file MFJ if they've been together for 38 years but are not actually married.
My initial instinct says no. But does common law marriage count?

First - Yes, it's a man and a women.

I believe they (common law marriages) have to be recognized by the state that they are in.