You can file as single per the IRS if you are considered unmarried. Check with your attorney if you are not sure that your separation decree fills this requirement under the laws of your state.
Per IRS Pub 17
https://www.irs.gov/publications/p17/ch02.html#en_US_2016_publink1000170736
Marital Status
In general, your filing status depends on whether you are considered unmarried or married.
Unmarried persons.
You are considered unmarried for the whole
year if, on the last day of your tax year, you are either:
-
Unmarried, or
-
Legally separated from your spouse under a divorce or separate maintenance decree. State law governs whether you are married
or legally separated under a divorce or separate maintenance decree.
Single
Your filing status is single if you are considered unmarried and you don’t qualify for another filing status. To determine
your marital status, see
Marital Status
...
, earlier.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
