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The rule for determining marital status is a simple one. If you are married on the last day of the tax year (December 31, for most people), you are considered to be married for the whole year. Conversely, if you are divorced during the year and don't remarry before December 31, you will be considered unmarried for the entire year.
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If you are planning a winter wedding and your income level is much higher or lower than that of your future spouse, marriage can actually lower your tax bill, and a December wedding would be preferable to a January wedding. If you are married by December 31, you'll be treated as if you were married for the whole preceding year.
However, if you and your intended have relatively similar income levels, marriage is more likely to increase your tax bill. In that case, waiting until January to get married will allow you one extra year of more favorable single status.
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In a divorce situation, the parties are considered to be married until a final decree of divorce or legal separation is issued. The validity of the divorce is determined under the law of the state of domicile (legal residence). Taxpayers who live apart and have obtained an interim decree of divorce or separation, but have not yet been granted a final decree, are treated as married for tax purposes.
What about common-law marriages? Generally speaking, if your state recognizes such marriages and you meet all the state law requirements, the IRS will recognize your marriage as well.
Special rules apply to:
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