I have a client that filed MFS in 2022. This year when I was collecting is 2023 information, he informed me that they discovered they never mailed the marriage certificate. The marriage certificate was notarized in 2022, but according to State of Indiana, a marriage is not recognized as legal until received and recorded by the court of clerks. I'm wondering if he should file as MFS or Single. Single is more beneficial since he itemizes his deduction and has more than $5K in state and local taxes.