A Texas common law marriage is fairly easy to establish. The state of Texas grants legally married status to couples who meet the following criteria: both parties agree that they are married, they represent themselves to the community (or to the IRS) as a married couple, and they live together as husband and wife. Couples who meet these standards can fill out a simple form provided by the Bureau of Vital Statistics that will further validate their marriage (these forms are available at each county courthouse). However, Texas does not recognize such marriages for gay and lesbian couples at this time. Once a Texas common law marriage has been established, it cannot be dissolved without going through the same procedures a couple with an actual marriage license must observe. The couple's assets are considered to be community property in Texas and will usually be divided equally in a divorce. Child custody and support issues must be addressed whether the couple meets the criteria for a common law marriage or not. The rights of parents to visitation and the right of the child to financial support exist regardless of marital status.