we signed our consent order and the separation agreement on 10/29/2023 and he no longer lives in our home. how can i file if i live in NC?
No. If you are still legally married your choices are to file married filing jointly or married filing separately. Single is not an option. If you have lived apart for at least the last six months of 2023, and you are the custodial parent, you might be okay to file Head of Household. Your soon to be ex-spouse would have to file married filing separately.
Am I Head of Household?
https://ttlc.intuit.com/questions/1894553-do-i-qualify-for-head-of-household
https://ttlc.intuit.com/questions/2900097-what-is-a-qualifying-person-for-head-of-household
If you qualify as Head of Household, when you enter your marital status (single or married filing separately) into MyInfo, and then enter your qualifying dependent, TurboTax will offer HOH as your filing status.
Married Filing Jointly is usually better, even if one spouse had little or no income. When you file a joint return, you and your spouse will get the married filing jointly standard deduction of $27,700 (+$1500 for each spouse 65 or older) You are eligible for more credits including education credits, earned income credit, child and dependent care credit, and a larger income limit to receive the child tax credit.
If you choose to file married filing separately, both spouses have to file the same way—either you both itemize or you both use standard deduction. Your tax rate will be higher than on a joint return.
Some of the special rules for filing separately include: you cannot get earned income credit, education credits, adoption credits, or deductions for student loan interest. A higher percent of your Social Security benefits may be taxable. Your limit for SALT (state and local taxes and sales tax) will be only $5000 per spouse. In many cases you will not be able to take the child and dependent care credit. The amount you can contribute to a retirement account will be affected. If you live in a community property state, you will be required to provide additional information regarding your spouse’s income. ( Community property states: AZ, CA, ID, LA, NV, NM, TX, WA, WI)
If you are using online TurboTax to prepare your returns, you will need to prepare two separate returns and pay twice since with online, you get one return per fee.
https://ttlc.intuit.com/questions/1894449-married-filing-jointly-vs-married-filing-separately
https://ttlc.intuit.com/questions/1901162-married-filing-separately-in-community-property-states
If you were separated since July 1, 2023, and you provide care in your home for a qualifying child dependent, and you pay more than half the cost of maintaining your home, you can file as head of household, that's better than single.
If you are legally married, don't qualify for head of household, and want to be considered "unmarried" so you can file as single, the IRS says you must be "Legally separated from your spouse under a divorce or separate maintenance decree. State law governs whether you are married or legally separated under a divorce or separate maintenance decree."
The short answer is that you must seek the advice of a local tax professional. We are not attorneys and can't judge whether your separation meets IRS standards.
The longer answer is that, it is very difficult for a legal separation to actually qualify you to file as single. I read a Tax Court case from New York during my own divorce. The ruling essentially was that separated spouse can't file as single. The Tax Court noted that voluntary separations that allow the legal possibility of the parties to reconcile don't meet the standard for being single, even if they are under court supervision. New York does have a separation law on the books from decades ago (when divorce was more controversial and opposed by certain religions) that the parties must remain forever separate, may not interfere with one another, and are in all other ways divorced, except they could not remarry someone new. That type of separation would qualify, but for obvious reasons, no one in New York actually uses that kind of separation any more, so being separated in New York does not count as being "unmarried" so you can file single.
But, for a definitive opinion, you will have to talk to your own expert who knows your state laws and any relevant Tax Court cases.