If you are still legally married or do not have a legal separation you would file as Married Filing Separate or Head of Household if you qualify. With Married Filing Separate you must have your spouse's SSN, if a Community property state, you might have to include income.
If you do not have the information for your spouse on your Married Filing Separate return, you would have to mail in your return.
Can a married person claim Head of Household filing status?
Even if you were legally married as of December 31, you are considered unmarried (and therefore eligible for Head of Household) if all 5 of these conditions apply:
- You won't be filing jointly with your spouse
- Your spouse didn't live in your home after June (temporary absences due to illness, school, vacation, business, or military service don't count)
- Your home was your child's, stepchild's, or foster child's main home for more than half the year (non-child dependents in your home don't qualify)
- You paid more than half the costs of keeping up your home during the tax year
- You meet the qualifications to claim the child as your dependent, even if the other (noncustodial) parent is actually claiming the child as a dependent on their return
You can also be considered unmarried for Head of Household if your spouse was a nonresident alien at any time during the tax year and you're not treating them as a resident alien.
