Can I file as a single person if I am legally separated?

[null278]

Legally separated but not yet divorced in NC

[NancyG]

Yes, if you are legally separated.

Tax law considers you "unmarried" if you got a decree of separation maintenance prior to December 31, you can file with "single" or "head of household" status.

"Head of household" requires you to have a dependent and pay at least half of the expenses needed to maintain a home. If your dependent is a child who lives with you more than with your spouse, the IRS considers you to be the custodial parent. Your deductions and credits as custodial parent depend on whether your spouse has agreed to waive his ability to claim the child as an exemption under Box 6a on the 1040 form -- only one of you can claim the child as an exemption. When you can claim the dependency exemption, you can claim child-related credits.