Can I File as Single and Head of Household if I'm Still Married but Estranged?

Filing income taxes after the break-up of a marriage can be a daunting task, especially if you haven't gotten a divorce or legal separation. You may be faced with having to file a separate tax return after years of filing joint returns with your spouse. This means choosing a new filing status, and since you're still legally married, your options are limited.

Married vs.Single

Even though you may be estranged from your spouse, you are still considered married unless you obtained a divorce or a decree of separate maintenance from the courts by Dec. 31 of the tax year. You can still file a joint return if your spouse agrees to file with you, even though you no longer live together. This usually provides the greatest tax advantages overall. But if for any reason you choose to file a separate return, you are prohibited from claiming "single" as your filing status. Normally you must choose "married filing separately," although in certain cases you may qualify to file as "head of household."

Married Filing Separately

Married filing separately has several disadvantages over other filing options. Generally you are subject to a higher tax rate, you cannot claim certain credits such as the earned income credit or education credits, and your ability to put money into an IRA or to claim other tax benefits may be restricted. Also, if your spouse itemizes deductions, you cannot take the standard deduction and must itemize as well, even if you have few deductions.

Head of Household

If you meet the Internal Revenue Service qualifications to be "considered unmarried," you might be able to file as head of household. To file under this status, you must have lived apart from your spouse for the last six months of the tax year, paid more than half the expenses of keeping up a home, and have had a qualified child living with you most of the year. A qualifying child can be your child, a grandchild, a younger brother or sister, or a niece or nephew. You also must be able to claim the child as a dependent, unless your spouse is claiming the exemption as part of a written agreement.

Advantages

The head of household filing status has many advantages, including a lower tax rate, a higher standard deduction, the ability to claim credits such as the earned income credit and education credits, and greater eligibility for other tax benefits. In addition, you can claim the standard deduction even if your spouse itemizes deductions.

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