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If you have not received a final divorce decree and are still married you CANNOT file single.   Your choice is to file a joint return if both spouses agree,  file married filing separately, or file Head of Household if you have your child, foster child or step child that lived with you more than half the year.

**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.**