Depending upon the jurisdiction, common law marriages can be recognized or not recognized. Even though there has never been an actual legal marriage ceremony, some court jurisdictions still recognize a common law marriage as a normal marriage. Just because you living together does not mean that you have a common law marriage. Both parties who are involved must have made a mutual consent to the relationship constituting a marriage. In some jurisdictions a certain length of time that the couple has co-inhabited is necessary before being ruled a common law marriage. Common law marriages are only contracted in 11 states and the District of Columbia. So, obviously, the requirements differ from state to state. No state at the current time recognizes a same sex common law marriage. The IRS does also recognize common law marriages, as long as the state in which it took place recognizes it, even if it was even a foreign country.