Changes

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>.

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.

Since divorce was not legal under the common law, there is no similar provision for "common law divorce".  Generally a common-law married couple must divorce in the same manner as a formally-married couple, but some states allow the couple to walk away without formal proceedings, requiring them only to prove a valid marriage existed<ref>Texas requires formal proceedings for an annulment or divorce for both common law and formally married couples, but if a common-law married couple end their cohabitation and relationship and within two years does not commence a proceeding to prove a valid common-law marriage, it is presumed (though rebuttable) that no valid marriage ever existed.</ref>