If you are not divorced, your choices are married filing jointly, married filing separately, or if you qualify, Head of Household. You cannot file as a single person unless you meet the strict definition of "legally separated" under a court decree, and your state recognizes legal separation..
Generally, you have to be single or considered unmarried to file as Head of Household, although an exception exists. You are considered unmarried if you lived apart from your spouse for the entire last 1/2 of the year. The requirements for HOH are that you:
- Are single or considered unmarried (you are considered unmarried if you are married but lived apart from your spouse for the last half of the year),
- You provide more than 1/2 of the cost of maintaining a residence for you and a qualifying relative.
- You have a qualifying relative (such as your child) living with you for more than 1/2 of the year . If the child is your qualifying child, you do not need to claim them as a dependent.
