MFJ But Not Married

[dtlee]

I still think 2006 is closed, provided she filed on time (either with or without an extension). I'd be very surprised to learn that erroneous filing status would reopen a closed year. So I think your only concern would be 2007 insofar as amending is concerned. And 1040x would be the correct form because even if the income is the same, the lines for the tax liability would change.

I agree with you, John.

It would have to follow the same rules as the one for annulled marriages. Here is what they say in Publication 17 about that:

Annulled marriages. If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. You must file Form 1040X, Amended U.S. Individual Income Tax Return, claiming single or head of household status for each tax year affected by the annulment that is not closed by the statute of limitations for filing a tax return. The statute of limitations generally does not end until 3 years after your original return was filed.

[Davc]

Here are the requirements for common law marriage in TX:

Q: What makes a common law marriage?

* A: Three elements must be present to form a common law marriage in Texas.

First, you must have "agreed to be married."
Second, you must have "held yourselves out" as husband and wife. You must have represented to others that you were married to each other. As an example of this, you may have introduced you partner socially as "my husband," or you may have filed a joint income tax return.
Third, you must have lived together in this state as husband and wife.

http://www.co.travis.tx.us/dro/common_law.asp

[travis bickle]

Thanks again for the comments ... And your time ...

Here are the requirements for common law marriage in TX:

Q: What makes a common law marriage?

* A: Three elements must be present to form a common law marriage in Texas.

First, you must have "agreed to be married."
Second, you must have "held yourselves out" as husband and wife. You must have represented to others that you were married to each other. As an example of this, you may have introduced you partner socially as "my husband," or you may have filed a joint income tax return.
Third, you must have lived together in this state as husband and wife.


http://www.co.travis.tx.us/dro/common_law.asp

I am coming around to what JohnH and dtlee stated concerning TY2006 being a closed year even in the case of a return filed with an erroneous marital status, but I have to admit that I still see possible problems with that interpretation.

And actually, there are FOUR requirements for a valid common law marriage -
the three that Davc cited pertaining to the state of Texas, AND
#4. you must have the ability/freedom to enter into the marital relationship.

IF #4 IS NOT MET,
I do not care:
how long they have lived together,
how they introduce each other,
how they sign documents, etc - instead of marriage there will be an instance of bigamy (or polyandry).

[Davc]

Agree and don't know why they don't mention that but I covered it in post #11.