Taxpayer asks:
I live in California. I had the wedding in 2012, but I applied marriage license in January 2013. Can I file a joint return for 2012? Thanks.
Thanks.
taxgirl says:
For federal income tax status, marital status is determined by state law. If you are married for state purposes, you are married for federal purposes (the exception, of course, is for same-sex marriages which are specifically exempt from the definition of marriage for federal purposes).
States have different definitions of what qualifies as married, and a few even still recognize common-law marriages. Since I’m not familiar with family law in California, I asked someone who is in the know: Anthony S. Alpert, a family law attorney in Northern California. According to Alpert, the issuance of a marriage license is a mandatory prerequisite to a valid marriage in California and generally comes before the ceremony.
There’s a bit of back and forth in some of the case law that seems to suggest that the license may follow the ceremony but the courts don’t appear to respect that discussion. And neither does the State of California, which makes it a misdemeanor to solemnize a marriage without first reviewing the marriage license (Penal Code, Section 360).
Without engaging in a chicken or egg type argument, it’s clear that the license – whether obtained before or after the ceremony – is a part of the bona fide requirements for a valid marriage. If you didn’t get the license until 2013, then you didn’t fulfill those requirements until 2013. That means, for 2012, you were single (unless another filing status like Head of Household or Qualifying Widower applies).
(Note: Same-sex marriages became legal in 2015.)
Before you go: be sure to read my disclaimer. Remember, I’m a lawyer and we love disclaimers.
If you have a question, here’s how to Ask The Taxgirl.
