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A '''common law marriage''' is a form of marriage where a couple takes up residency together and holds themselves out to be a married couple.
It was the original form of how a couple would be married, but after the [[Council of Trent]] proclaimed that no marriage in the Catholic Church would be recognized as valid unless solemnized by a priest, would be outlawed in most predominantly-Catholic countries, and eventually in predominantly-Protestant ones as well.
It has become an increasingly obsolete form of marriage; in the United States it is fully recognized only under provision of military law and in eight jurisdictions <ref>The jurisdictions are the [[District of Columbia]], [[Colorado]], [[Iowa]], [[Kansas]], [[Montana]], [[Oklahoma]], [[Rhode Island]], and [[Texas]].</ref> along with two other states which allow it for limited purposes<ref>[[New Hampshire recognizes it for [[probate]] purposes only; [[Utah]] recognizes only those which have been validated in a judicial proceeding; such validation can be up to one year after the marriage was terminated.</ref> Otherwise, it has either never been recognized, abolished (but such marriages entered into before abolition are recognized), or recognized if validly entered into under the laws of another state (as required by the Full Faith and Credit Clause of the United States Constitution).
In those limited areas where valid, the following are generally required:
*The parties must be of a certain age<ref>This may or may not be the same age as required for a marriage where a civil or religious ceremony is performed; for example in Texas both parties must be 18 to enter into a common-law marriage, but a formal marriage can be entered into if one party is under 18 so long as the person is an emancipated minor.</ref>,
*The parties must have an agreement to be married,
*The parties must cohabit for a period of time within the state where the common-law marriage takes place<Not all states have this requirement; also, there is no requirement that the couples actually [[sexual intercourse|consummate]] the marriage.</ref>, and
*The parties must represent themselves to others as married<ref>This can be done by telling others they are married, opening a joint bank account, or one spouse taking the other's surname.</ref>
Under Federal income tax law, a couple entering into a valid common law marriage can file a joint tax return<ref>IRS Revenue Ruling 58-66.</ref>.
Since divorce was not legal under the common law, there is no similar provision for "common law divorce"; parties married under a common law marriage must seek judicial approval to dissolve the marriage.