Marital Relationships – Modified Adjusted Gross Income Programs

Marital Relationships – Modified Adjusted Gross Income Programs. A. A marital relationship is one in which members of the couple are: 1. Married under state law, and 2. Married under common law prior to April 1, 1956, as recognized by Mississippi. B. Couples in “holding out” situations are unrelated individuals for Modified Adjusted Gross Income purposes.