This is our main tax information forum which deals with topics concerning Canadians living and working in the U.S., U.S. citizens contemplating working in Canada, and all aspects of Canadian and U.S. income tax and related adminstrative issues.
Moderator: Mark T Serbinski CA CPA
5 posts • Page 1 of 1
I am in a common law marriage in Canada. My wife and I are both dual citizens. Neither of us have ever filed US tax returns and now we are trying to become compliant. I've read several times that the IRS recognizes a common law marriage if the state one resides in recognizes common law marriage. But does the IRS recognize common law marriage if the country (ie. Canada) one resides in recognizes common law marriage? It may be advantageous for us to file jointly in the US. Are we allowed to do that?
Based on the August 2013 supreme court ruling the Windsoe case the court ruled that the IRS shall now recognize same sex and common law unions if teh state or foreign country where the couple reside are legally recognized. If you live in a province that legally recognized your common law union then you will be looked at the same for Federal IRS purposes also based on this 2013 court ruling. You will be able to benefit from joint filing and estate marital deduction credits like other married US filers.