How do I go by filling I have not seen or heard from my husband in two years I filled last year as single

[SeanE1 · Accepted solution]

If you are not legally divorced the IRS considers you still married.  You could file as married filing separately or if qualified, as head of household.  

Since your husband has not been living with you for two years, you will be able to file as Head of Household if you meet the criteria for the IRS test that is included in the LINK below: 

https://ttlc.intuit.com/questions/2567672-can-a-married-person-claim-head-of-household-filing-status