State-recognized common-law marriage counts for federal tax purposes

Plain-English summary

A state board of finance and revenue determined that a decedent and another individual had entered into a valid common-law marriage under state law. Treasury regulations recognize a marriage for federal tax purposes when it is recognized by the state, territory, or possession where it was entered into. The IRS therefore concluded that the couple was married for federal tax purposes when the decedent died. The memorandum relied on the state board's specific factual and legal determination.

Ruling snapshot

• Question: Were the decedent and the other individual married for federal tax purposes at the time of death?
• Outcome: advice given
• Key authorities: Treas. Reg. § 301.7701-18(b)(1)

Full text (IRS public release)

                            INTERNAL REVENUE SERVICE
                  NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM

                                                May 01, 2017

                                                     Third Party Communication: None
                                                     Date of Communication: Not Applicable
Number:                    201734007
Release Date:              8/25/2017
Index (UIL) No.:           7701.00-00
CASE-MIS No.:              TAM-104049-17

------------------------
CC:SB:2:PIT


         Taxpayer’s Name:                            -------------------
         Taxpayer’s Address:                         --------------------------------------------------
                                                      --------------------------------------
         Taxpayer’s Identification No.:              ------------------
         Year(s) Involved:                           ------------------------
         Date of Conference:                         -------------------


LEGEND:

Decedent                   = -------------------
Date 1                     = --------------------------
X                          = -------------------
Date 2                     = -----------------------
State                      = -------------------


ISSUES:

Whether Decedent and X were married, for federal tax purposes, when Decedent died
on Date 1.

CONCLUSIONS:

Yes. Decedent and X were married, for federal tax purposes, when Decedent died.
TAM-104049-17                               2

FACTS:

In an Order dated Date 2, the State Board of Finance and Revenue concluded that
Decedent and X had entered into a common-law marriage under State law and that
“based on the specific facts and circumstances presented, Decedent and X were
common-law spouses” when Decedent died on Date 1.

LAW AND ANALYSIS

Section 301.7701-18(b)(1) of the Procedure and Administration Regulations provides
that a marriage of two individuals is recognized for federal tax purposes if the marriage
is recognized by the state, possession, or territory of the United States in which the
marriage is entered into, regardless of domicile. In this case, because the State Board
of Finance and Revenue held that Decedent and X were married under State law when
Decedent died on Date 1, their marriage is recognized for federal tax purposes.

CAVEAT(S):

      A copy of this technical advice memorandum is to be given to the taxpayer.
Section 6110(k)(3) provides that it may not be used or cited as precedent.