What is Michael and Jenna's filing status if they entered into a common-law marriage but have been apart for two years?

In determining Michael and Jenna's filing status, it's important to recognize how common-law marriage operates and the implications of their separation. In many jurisdictions that recognize common-law marriages, the couple is considered legally married even if they may not be living together or have been apart for an extended period, as long as they have not taken steps to formally end the marriage, such as through divorce.

Since they entered into a common-law marriage and have not divorced, they retain the option to file as married, either jointly or separately. However, since they have been apart for two years, the filing status of "Married Filing Jointly" would not be applicable since that typically requires a functional marital relationship.

Filing as "Married Filing Separately" is the more appropriate choice in this scenario. This status allows them to categorize their income and deductions separately while still acknowledging their legal marital status.

Choosing "Single" would not be accurate because their common-law marriage status still applies unless there has been a divorce. Similarly, "Head of Household" status requires certain criteria to be met, including maintaining a home for a qualifying person, which is not suitable for their situation given their separation.

Thus, "Married Filing Separately" remains the correct answer, as