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.
It wasn't their job to file it with the court, it was the duty and obligation of the person who "officiated" the marriage. Sounds like they're all being rather casual about this, considering marriage something like buying a used car. Do you charge extra for flaky clients, or do they get discounts?
"A wedding officiant leads a marriage ceremony, verifies the information on the marriage license, and signs and completes the officiant’s section of the marriage license.
Often the most important part of the officient's job though, is registering the physical copy of the marriage license with the Clerk's Office. Until a license has been recorded, that couple has not been married under Indiana law.
While the couple has 60 days from when the marriage license was granted to get married, the signed marriage certificate does not expire and can be filed with the Clerk's Office anytime. The marriage is not recognized by the State of Indiana until the Clerk's Office records it though."
https://www.indy.gov/activity/the-marriage-license-application-process#
Here is what IRS cousin, Social Security said about that question:
The applicable Indiana statutory provision states:
Every person who shall solemnize any marriage, by virtue of the provisions of this chapter, shall at such time give the original certificate to the persons married by him and, within thirty (30) days thereafter, file the duplicate certificate in the office of the clerk of the county in which the license was issued, which certificate shall be recorded by the clerk, together with such license ....
Ind. Code Ann. 31-1-1-5 (West 1985). The minister failed to adhere to the statutory requirement. Thus, the issue is whether the failure of the minister to file the original certificate rendered the claimant's marriage to Steven M~ void.
Indiana was an early subscriber to the view that "the presumption in favor of matrimony is one of the strongest known to the law." Teter v. Teter, 101 Ind. 129, 132 (1885). See also Rainier v. Snider, 174 Ind. App. 615, 369 N.E. 2d 666, 668 (1977). In Teter, the Court said at 101 Ind. 134:
Persons may be punished for not obtaining licenses to marry, or for not taking steps to secure a proper record of the marriage, but there may, nevertheless, be a valid marriage. The want of form, or the lack of ceremonial rites, does not impair a marriage contract, in cases where it is entered into from good motives and with an intention to contract a present marriage, and is followed by an open acknowledgment of the marital relation. (emphasis added)
By legislative enactment prohibiting common law marriages, the failure to obtain a marriage license rendered a marriage void in Indiana effective January 1, 1958. Ind. Code Ann. 31-1-1-3, 31-1-6-1 (West 1985); Williams v. Williams, 460 N.E. 2d 1226 (Ind. App. 3 Dist. 1984). Thus, the portion of the Teter opinion stating that the failure to obtain a marriage license does not impair an Indiana marriage is no longer applicable. Charles G. O~ ~, RA V (K~) to ARC Programs-Region V, 6/5/84.
However, the portion of the Teter opinion holding that the failure to secure a proper record of the marriage does not impair the marriage contract appears to remain applicable. Although we have not found any post-Teter Indiana decision addressing the issue, all cases we have found from other jurisdictions have held that the failure to record a marriage license does not effect the validity of the marriage. State v. Walker, 36 Kan. 297, 13 P. 279 (1887); Re Love, 42 Okla. 478, 142 P. 305 (1914); Kriznan v. Industrial Accident Commissioner, 14 Cal. App. 2d 419, 58 P.2d 405 (1936I; Madison v. Lewis, 151 Pa. Super. 138, 30 A.2d 357 (1943); In re Campbell's Estate, 260 WIS.625, 51 N.W.2d 709 (1952); In re Liberman's Estate, 162 N.Y.S.2d 62 (1957). The registration or recording of a marriage is not essential to its validity because such provisions are addressed to the officials issuing the license, certifying the marriage and making proper return and registration or recording, rather than to the parties to the marriage. 52 Am. Jur. 2d Marriage §41 (1970).
Accordingly, we conclude that the failure of the minister to file the duplicate marriage certificate for recording did not render claimant's October 29, 1983 marriage void.
https://secure.ssa.gov/POMS.nsf/lnx/1505405017
Thank you for the thorough response!!
Why do you think the Minister never mailed the certificate. Did your client check, or just think that he had to mail it.
My understanding is that the client was supposed to mail it. I have checked Indiana public records and there is no record of their marriage.
Is this one of those situations where a friend did an online course to become authorized to officiate a marriage? Then the groom and officiating friend forgot to follow through with mailing the marriage certificate.
@Terry53029 maybe Brother Fireball Cooley was the minister?😉
That is what I am doing…I did check the public records and there is no record of their marriage. I have been researching Indiana law and also tried to call them on Friday but they were closed, so I thought I would ask here in the meantime to see if anyone else may know.
While the Indiana law states that the officiant is to send the marriage license, it is not really enforced and occasionally the couples will send it in. What I meant by “my understanding” is that, regardless of whose legal responsibility it was, the client had stated they were the ones who failed to mail it in.
I’m honestly not sure lol. Their whole situation is odd!
Yes, Hoosiers are known for being very casual about such things as marriage. But they seem to be good at making public records available online. I found a dozen Kammans married just in Dubois County since 1993. However, one of the bride's names was listed as "Chrsitina," which makes me suspect that proof reading is not an essential skill for county clerks.
So @cmcclellan Aren't you just going to tell him he's married?
I bet they've been holding themselves out as married since the wedding. There were witnesses.
He or the officiant can file paperwork ASAP.
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