@bluedeb @Mike9241
You might want to bookmark the chart on Page B-8 of the attached IRS document (pdf page 44) as it is great schematic on how ”filing status” works, It can become confusing in certain situations
https://www.irs.gov/pub/irs-pdf/p4012.pdf
You both noted the ‘"6 month living apart rule" in your responses as a condition of filing HOH. That is not a condition of filing HOH if there is a legal separation agreement in place.
Following the schematic, even if a couple lives together for all 365 days of the year and is issued a legal separation agreement at anytime during the year (it happens!), filing HOH is possible for one of the spouses. (it is also possible that neither spouse qualifies for HOH even when there are qualifying children).
If there is a separation agreement in place, the only filing options are HOH or Single; MFS and MFJ are not filing options. (be sure to read footnote 1 when reviewing the schematic)
