What constitutes legal separation?

[Critter-3]

A legal separation is a court-ordered agreement in which a married couple lives separate lives, usually by living apart. The separation court order may specify financial obligations, child custody and visitation agreements, and child support.

[Opus 17]

For what reason?  More information is needed, why are you asking?

[Opus 17]

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@Critter-3 wrote:

A legal separation is a court-ordered agreement in which a married couple lives separate lives, usually by living apart. The separation court order may specify financial obligations, child custody and visitation agreements, and child support.

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Yes, but if this is for "considered unmarried" so the taxpayer can file as single, I am not aware of any state that has a version of legal separation that actually satisfies this rule.  

[Critter-3]

A few states do have such a thing as a legal separation ... I know Florida does not. 

It is sort of like a "Pre-Divorce"  and must be ordered by the courts.