1) You might not need it if you have been separated the entire year and have no community income. That depends on state law in your state and might require professional help from a tax professional that deals with divorce cases.
See Community property laws disregarded in IRS Pub 555
https://www.irs.gov/pub/irs-pdf/p555.pdf
2) Your spouse will have the same issue. Talk to your divorce attorney to work it out.
**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.**
