Married but filed differently

[jonjon1]

So last year we were only married for 3 months and have never lived together and live at totally different states/countries. She filed married but filing seperately and i filed as head of household and didnt include her but claimed my son. is that a big issue and would i need to file a tax correction for last year?

[MindyB]

No, based on the information you provided, you may have qualified to file head of household.

Here are the tests: 

• Pay for more than half of the expenses for a qualifying household
• Be considered unmarried on the last day of the tax year
• Have a qualifying child or dependent

Here is the definition of "considered unmarried" (from Guide to Filing Taxes as Head of Household):

• You file a separate return.
• You paid more than half of the cost of keeping up your home for the tax year.
• Your spouse did not live in the home during the last 6 months of the tax year.
• Your home was the main home for your child, stepchild, or foster child for at least 6 months of the tax year.
• You are able to claim the child as a dependent unless the only reason that you can't claim the child is because the noncustodial parent can claim the child under certain rules.