FIRSTLY, per IRS guidelines, MARRIED COUPLES only have TWO available filing statuses: Married Filing Jointly, and Married Filing Separately (there are special rules for taxpayers living in Community Property States).
SECONDLY, if you and your spouse are NOT together anymore, and are NOT LEGALLY SEPARATED NOR DIVORCED at the end of the year, per IRS Regulations, you MUST File as either: Married Filing Jointly, or Married Filing Separately.
THIRDLY, The IRS considers you married for filing purposes until you get a final decree of divorce or separate maintenance.
FOURTHLY, per IRS instructions, if you're married or legally separated, you may be eligible to file as Head of Household if ALL of these apply:
- Your spouse didn't live in your home for the last 6 months of the year
- You paid more than half the cost of keeping up your home for the year
- Your home was the main home of your dependent child for more than half the year
LASTLY, married couples, not legally separated, with TWO DIFFERENT HOUSEHOLDS and TWO DIFFERENT DEPENDENTS, technically speaking BOTH qualify to be Head of Household, but the above is NOT really the intent for which the Head of Household was established. In addition, Temporary Absences due a job assignment, studying or training/upskilling, etc., is NOT considered living apart. Context and/or intent is very important in the eyes of the IRS, should the IRS decide to challenge your position in this case scenario.
This is a GREAT QUESTION as it pushes the boundaries of a Gray Area about the Head of Household Filing Status, but if ALL the above requirements are met, technically you both can qualify as Head of Household.
Filing taxes after divorce or separation
Publication 504 (2023), Divorced or Separated Individuals
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