@DoninGA
This requires caution and expert tax advice from the taxpayers own professional. During my own separation, I reviewed the tax court cases for the state of New York, and it was universally the tax court’s position that being legally separated in New York did not entitle the taxpayer to file as single.
if I recall correctly, the main thrust of the argument was that a legal separation is voluntary, and the parties can reconcile without penalty, therefore, separated couples are not considered “unmarried” by the IRS, even if the separation is supervised by the court. New York does have a version of legal separation that does not allow the parties to reconcile, and is permanent and equal to a divorce in all respects except that the parties can’t remarry. This version of separation is a holdover from days long past when divorce was socially and religiously frowned upon, but nobody uses it today.
A person who is legally married, but has lived apart from their spouse for at least six months and provides care in their home for a qualifying child dependent can file as head of household. But I would not recommend that a legally married person file as single without getting competent advice from a professional tax advisor who will assist them if they are audited.
@melanie-smith
If you are legally married as of December 31, I believe that you should file as married filing jointly, or married filing separately. You can always file jointly when you are married if you both agree, even if you live apart, but this means linking your finances with your future ex. Filing separately helps you separate your finances, although you may owe more income tax. I would not recommend filing as single without your own professional tax advisor’s assistance.
