IRS Publication 17, page 17 states:
You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. You can file a joint return even if one of you had no income or deductions.
IRS Publication 17, page 22 states:
You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests.
- You are married and living together.
- You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began.
- You are married and living apart, but not legally separated under a decree of divorce or separate maintenance.
- You are separated under an interlocutory (not final) decree of divorce.
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