Yes, you are not required to live apart to file Married Filing Separate.
However, Married Filing Joint
generally yields a better tax result than Married Filing Separate even if one
spouse earns little or no taxable income
Generally, filing jointly will give you a bigger refund
or less taxes due. When you file separately, your tax rate is higher and you
won't be able to claim a number of deductions and credits:
See Is it better for a married couple
to file jointly or separately?
