<P> A common - law marriage is recognized for federal tax purposes if it is recognized by the state or jurisdiction where the taxpayers currently live, or in the state where the common - law marriage began . If the marriage is recognized under the law and customs of the state or jurisdiction in which the marriage takes place (even in a foreign country), the marriage is valid for tax purposes (Rev. Rul. 58 - 66). Practitioners should be alert to the specific state or jurisdiction requirements in order for their clients who are contemplating filing joint returns satisfy the requirements of the state or jurisdiction to be considered common - law married . </P> <P> In February 2015, the United States Department of Labor issued its final rule amending the definition of "spouse" under the Family and Medical Leave Act of 1993 "FMLA" in response to the United States v. Windsor decision recognizing same - sex marriage . The new DOL rule became effective March 27, 2015 . The revised definition of "spouse" extends FMLA leave rights and job protections to eligible employees in a same - sex marriage or a common - law marriage entered into in a state or jurisdiction where those statuses are legally recognized, regardless of the state in which the employee currently works or resides . Accordingly, even if an employer has employees working where same - sex or common - law marriage is not recognized, those employees' spouses would trigger FMLA coverage if an employee was married in one of the many states that recognize same - sex marriage or common - law marriage . </P> <P> Common - law marriage in the United States can still be contracted in the District of Columbia as well as in the following nine states: Colorado, Iowa, Kansas, Montana, Oklahoma, Rhode Island, South Carolina, Texas, and Utah . </P> <P> Common - law marriages can no longer be contracted in the following twenty - seven states, as of the dates given: Alabama (2016)., Alaska (1917), Arizona (1913), California (1895), Florida (1968), Georgia (1997), Hawaii (1920), Idaho (1996), Illinois (1905), Indiana (1958), Kentucky (1852), Maine (1652, when it became part of Massachusetts; then a state, 1820), Massachusetts (1646), Michigan (1957), Minnesota (1941), Mississippi (1956), Missouri (1921), Nebraska (1923), Nevada (1943), New Jersey (1939), New Mexico (1860), New York (1933, also 1902--1908), North Dakota (1890), Ohio (1991), Pennsylvania (2005), South Dakota (1959) and Wisconsin (1917). </P>

What states in the united states recognize common law marriage
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