If
you are married, you and your spouse can file a joint or separate returns.
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.
More information is included below:
https://ttlc.intuit.com/replies/3302320
