What is the filing status for individuals who are married or live together in a common law marriage?

Individuals who are married or in a common law marriage can file their tax returns under the "Married filing jointly" status. This status is available to couples who are legally married and provides various tax benefits, including higher income thresholds for tax brackets, eligibility for certain credits, and the ability to claim deductions that may be reduced or eliminated under other filing statuses.

When two individuals choose to live together in a common law marriage, and if their union meets the requirements defined by state law for recognition as a legal marriage, they are treated the same as formally married couples for federal tax purposes. This means they can file jointly, which is typically advantageous.

Other filing statuses, such as "Head of household" and "Single," are not applicable to married couples, as these categories are intended for single individuals or those who qualify under certain circumstances, like having dependents and being unmarried. "Married filing separately" is another option, but it often leads to a higher tax liability and fewer benefits than filing jointly. The option for married individuals to file jointly reflects the recognition of their partnership in the eyes of the tax code.