Yes, you are considered unmarried and can file as Head of Household if all of the following are true:
- you and your spouse didn't live together at any point during the last six months of the year
- you paid more than half the cost of keeping up your home for your child, stepchild, or foster child for more than half the year
- you can claim your child as a dependent on your tax return
You mentioned that your son worked and will file his own returns. You'll need to ensure that he can be claimed as your dependent before claiming the Head of Household filing status. To be claimed as a dependent, he'll need to be either a qualifying child or a qualifying relative.
As a qualifying child, he:
- has to be under the age of 19 (or 24 if he's a full-time student)
- has to have lived with you over 6 months of year (excluding temporary absences)
- can't support himself
- can't be married filing a joint tax return
If he doesn't meet the rules for qualifying child, he may qualify as a qualifying relative.
As a qualifying relative, he:
- can't meet the rules above for qualifying child
- has to have less than $5,050 in gross income
- had to receive more than half of his support from you
For more information, please see:
- Publication 504
- Dependents
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