@bnichols56lee wrote:
we have been legally separated since sept. 2023, so file single ?
Almost never. You should probably file as married filing separately, unless you retain your own accountant to give you different advice that is specific for your state and legal situation.
I have reviewed several tax court cases (mainly in New York and New Jersey) and I have never found a case where a legal separation counted as a "final decree of divorce or separate maintenance." One of the main problems is with the word "final". Most separations these days are not "final." You could (in theory) reconcile with your spouse and cancel the divorce proceedings. That seems to be the point where the Tax Court disallows legal separations to count as "unmarried." Or, if your separation agreement specifies a temporary maintenance/alimony amount but says the final amount will be determined later, then it is not a final separation order.
If you are legally married, I would not file as single without competent legal advice that is specific to your situation, your separation order, and your state laws.
