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[KarenM90]

Per IRS Publication 501:  

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.

1. You are married and living together.

2. 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.

3. You are married and living apart but not legally separated under a decree of divorce or separate maintenance.

4. You are separated under an interlocutory (not final) decree of divorce.

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.

IRS Publication 501-Filing Status, Dependents

[xuvince]

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