In this Video, Becky explains that a taxpayer’s filing status is determined by their marital status as of December 31 of the tax year.

They are considered married for the entire year if married on that date.

In Montana, common law marriages are recognized, meaning common law couples should file jointly unless the spouse left before July 1 and there are children at home, in which case the individual can file as an unmarried household.

This is the only exception to the general rule. Watch the video for more info