Which taxpayers are considered married for federal tax purposes? ed and sheila live in nebraska, they have capacity to marry, intend to be married, and hold themselves out to be married. john and pam currently live in nebraska, but before they moved,?

I believe non of them are.

Couples who married for federal tax purposes tend to display these chracteristics:

- They have separate bank accounts that held each of their own income

- Most commonly, they refers to one another as 'partners' rather than husband and wife.