Per the IRS Pub 17:
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p17/ch02.html#en_US_2016_publink1000170736">https://www.irs.gov/pub...>
Quote
"Unmarried persons. You are considered unmarried for the whole year if, on the last day of your tax year, you are either:
1) Unmarried, or
2) 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."
Unquote
Note that a "separate maintenance decree" is not just legally separate but a court ordered decree that is almost the same a a divorce decree.
I would suggest that you consult your attorney to determine if you meet the legal requirements in CA to claim single.
**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.**
