Yes. IMHO the reason for the answer still applies even if you aren't using the income. Because we are in WI and they are married even if she didn't sign the note she is still liable as his wife now. What if they don't go through with the divorce? Until it's final I would never take that chance. Plus as far as I know it is still a legal requirement until the divorce is final as he is legally married, not single.
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Going to church doesn't make you a christian any more that standing in your garage makes you a car.