Amazingly, we get more inquiries from this page than any other in the tax section.

Community Property States

Community Property: For tax purposes, income in community property states is considered to belong half to the husband and half to the spouse regardless of who actually earned the income. Be sure to check the regulations for each individual state for any differences. Currently, the following states are community property states:

Arizona
California
Idaho
Louisiana
Nevada
New Mexico
Texas
Washington
Wisconsin

Common Law Marriage States

Common-Law Marriage States: Some states recognize a common-law marriage originated and approved in another state, but will not recognize common-law marriage originating in their state. Check the regulations for each state for specific rules. Currently, the following states recognize common-law marriages:

Alabama
Colorado
District of Columbia
Idaho, if established prior to January 1, 1996
Iowa
Kansas
Montana
Ohio, if established prior to October 10, 1991
Oklahoma
Pennsylvania
Rhode Island
South Carolina
Texas

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Last modified: August 28, 2002