Unique HOH vs MFJ question

[MSRB]

Me and my spouse live in the same home with 3 dependents. IF we file married filing joint we owe quite a bit of money. However, if one of us is able to claim Head of Household with 2 of our dependents and the other claims married filing separate with the remaining dependent, we will break even. Is this even something we can do? Or does it break any tax laws? I'm not looking to violate but simply reduce what we would owe if there is a way I'm not aware of.  (We are in a community property state) I appreciate any advice!

[ThomasM]

No, the IRS does not permit this.  The only way a married person can file as Head of Household is if he/she satisfies the rules for being what the IRS calls "considered unmarried."  And one of those rules is that the other spouse did not live in the home during the last six months of the tax year.

As married folks who live together, your options are Married Filing Jointly or Married Filing Separately.