@DaveF1006 wrote:
No. According to this IRS link, if you are legally separated at the end of the year, you must file single or head of Household. Please read the section titled If you are legally separated or divorced at the end of the year.
The type of legal separation that qualifies a person to file as single is very rare. For example, there is no legal separation in New York or New Jersey that qualifies (as I know from personal experience). You have to very carefully check your state law and relevant tax court cases.
