Question

Mason and jane entered into a common-law marriage in 2013. They have not divorced. Mason does not know the whereabouts of jane and has not spoken with her in two years. Mason's correct filing status is __________

Answer 1

The correct filing status in the example is “Married filing separately”. There are 5 different filing status categories according to the United States federal income tax law.

In Mason’s case “married filing separately” applies as even though they are married they don’t have any contact in the last two years and the filing status is determined by status in the last day of the year.

The other filing status categories are: single, married filing jointly, head of household and qualifying widow with dependent child.

Answer 2

Common- law marriage has different meanings in different countries. Assuming you mean in the United States, common-law marriage can be contracted in eight states and the District of Columbia.

There is no such thing as "common-law divorce" in the United States — that is, a married couple cannot terminate a common-law marriage as easily as they got into one. Only the contract of the marriage is irregular; everything else about the marriage is the same as a regularly licensed and solemnized marriage. Divorce or dissolution of marriage requires filing a petition for divorce or dissolution in the appropriate court in their state.

Being said that, I will say that Mason's filing status is MARRIED. As long as he doesn't file a petition for divorce or dissolution