(1) is free to contract a valid ceremonial marriage, i.e., they are not already married to someone else;
(2) holds themselves out as husband and wife;
(3) consents to the marriage;
(4) cohabits; and
(5) has the reputation in the community as being married.
The single most important element under common-law is the mutual consent of the couple presently to be husband and wife.
Important: You must use the same filing status on your Colorado income tax form/filling that you use on your federal income tax form/filing.
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