If your state does recognize legal separation, then you can amend the prior two years and claim single status. make sure to include a full explanation for the amended returns. something like. I'm changing my filing status from married filing separately (MFS) to single. My spouse and I are legally separated under the laws of the state of ________ therefore, I am no longer considered married under the US tax code since ___________ (enter date of agreement).
you may even want to attach a copy
