Since you are legally separated you are considered unmarried. Your tax return is totally separate and unaffected by his. If you are the custodial parent then you can file as head of household even if you give him the right to claim the child asa dependent every other year. You also get to claim child care expenses and earned income credit each year if otherwise qualified. If you itemize the program will choose for both federal and state the better option between the standard deduction and itemizing.
