Is a Common Law partner in Canada married for US tax purposes? I would say no as a Common Law partnership in Canada does not seem to be "denominated" as marriage. Anyone who can help me out?
"However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that isn’t called a marriage under state (or foreign) law aren’t married for federal tax purposes." - https://www.irs.gov/publications/p504#en_US_2017_publink1000175821
"(2)Foreign marriages. Two individuals who enter into a relationship denominated as marriage under the laws of a foreign jurisdiction are recognized as married for federal tax purposes if the relationship would be recognized as marriage under the laws of at least one state, possession, or territory of the United States, regardless of domicile." - https://www.law.cornell.edu/cfr/text/26/301.7701-18
"However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that isn’t called a marriage under state (or foreign) law aren’t married for federal tax purposes." - https://www.irs.gov/publications/p504#en_US_2017_publink1000175821
"(2)Foreign marriages. Two individuals who enter into a relationship denominated as marriage under the laws of a foreign jurisdiction are recognized as married for federal tax purposes if the relationship would be recognized as marriage under the laws of at least one state, possession, or territory of the United States, regardless of domicile." - https://www.law.cornell.edu/cfr/text/26/301.7701-18