I have not seen my wife in years how do I file I don't know where she is what do I do

[SweetieJean]

How did you file last year, or the year before?

[AlanT · Accepted solution]

You could either file single, or head of household if you have dependents.  

From Publication 504 https://www.irs.gov/pub/irs-pdf/p504.pdf

You are considered unmarried on the last day of the tax year if you meet all the following tests. • You file a separate return. A separate return includes a return claiming married filing separately, single, or head of household filing status. • You paid more than half the cost of keeping up your home for the tax year. • Your spouse didn’t live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 

[Edited 4/15/2015 | 9:53 PM est]

[SweetieJean]

He cannot file Single if he is legally married.