I am not legally separated or divorced from my husband, but we haven't been together for the last couple of years, do I still have to claim/account for him when filing?

[xmasbaby0]

 A spouse can never be claimed as a dependent.

If you were legally married at the end of 2022 your filing choices are married filing jointly or married filing separately.

Married Filing Jointly is usually better, even if one spouse had little or no income. When you file a joint return, you and your spouse will get the married filing jointly standard deduction of $25,900 (+$1400 for each spouse 65 or older)  You are eligible for more credits including education credits, earned income credit, child and dependent care credit, and a larger income limit to receive the child tax credit. 

If you choose to file married filing separately, both spouses have to file the same way—either you both itemize or you both use standard deduction. Your tax rate will be higher than on a joint return. Some of the special rules for filing separately include: you cannot get earned income credit, education credits, adoption credits, or deductions for student loan interest. A higher percent of your Social Security benefits may be taxable. Your limit for SALT (state and local taxes and sales tax) will be only $5000 per spouse. In many cases you will not be able to take the child and dependent care credit. The amount you can contribute to a retirement account will be affected. If you live in a community property state, you will be required to provide additional information regarding your spouse’s income. ( Community property states:  AZ, CA, ID, LA, NV, NM, TX, WA, WI)

 If  you are using online TurboTax to prepare your returns, you will need to prepare two separate returns and pay twice.

https://ttlc.intuit.com/questions/1894449-married-filing-jointly-vs-married-filing-separately

https://ttlc.intuit.com/questions/1901162-married-filing-separately-in-community-property-states

https://ttlc.intuit.com/questions/1894449-is-it-better-for-a-married-couple-to-file-jointly-or-separ...

If I am filing a separate return why do I have to list my spouse’s information on my return?

Even if you file separate returns (the worst way to file) you each have to list each other's SSN's and some other information on your own tax return.  The IRS can then cross check to make sure you are not "double dipping" for itemized deductions, dependents, etc.

If you are in a community property state, there is more information that will be needed.

Community property states:  AZ, CA, ID, LA, NV, NM, TX, WA, WI

https://ttlc.intuit.com/questions/1901162-married-filing-separately-in-community-property-states

https://turbotax.intuit.com/tax-tips/marriage/five-tax-tips-for-community-property-states/L4jG7cq7Z

[AliciaP1]

Yes, if you were legally married as of 12/31/2022, you can only file Married filing jointly or Married filing separately.

See What is my tax filing status (single, married, etc.)? for more information.

[Opus 17]

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@AliciaP1 wrote:

Yes, if you were legally married as of 12/31/2022, you can only file Married filing jointly or Married filing separately.

See What is my tax filing status (single, married, etc.)? for more information.

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However, if you lived apart, and you paid more than half the cost of maintaining your home, and you provided care in your home for a qualifying person (usually your dependent) then you may have the option of filling head of household.

If you file married filing separately, you need to provide your spouse's name and SSN.  If you don't have that information, you can't e-file.  You need to print your return (you may need to use a fake SSN to pass Turbotax's error check), and attach a written statement explains you are separated, you don't know your spouse's SSN, and give whatever identifying info you do know (full name, birthdate, last known address).    

If you are eligible to file HOH, you don't need your spouse's information.