Q. Does Connecticut recognize common law marriages?

A. Connecticut does not recognize common law marriages.  However, if the individuals were previously residents of another state that recognizes common law marriages and they were considered by that state to be married under that state’s law before moving to Connecticut, they would be considered married for Connecticut income tax purposes.

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.