My wife and I are in the divorce process and we've been living separately for nearly 18 months.  My son is 21 years old and attending college.  In 2019, I paid more than half of his necessities and other expenses and his home is my marital home, which I live in and maintain.  Given all of this, can I file as "head of Household"?  If so, are there IRS forms (e.g. 8332) that my spouse needs to complete? Do I need have other documentation to submit with my tax return?