Can a Married Taxpayer Use a Different Filing Status?
In many cases a couple is “separated” but with no decree of divorce or separate maintenance. In that case, they are still considered to be married in the eyes of state law. And the tax law follows state law on this matter. The couple can still file “jointly,” but this may be impractical in some cases depending on the nature of the separation. If the following tests are met, you can file as “single” even though you're married (i.e, you will not have to use the “married filing separately” filing status): (1) You maintain as your home a household which for more than half the year is the [...]