I have a client who is married but lived apart from his wife for the full year. They have one child which the wife will file as head of household. Does my client still need to file as married filing separately or can he file as single?
Ah, the old “living in sin” but got tossed out situation!
She can file HofH, and he should file MFS – or if he has not lived in her household for all 365 days of the tax year can file as Single, the results generally being the same if each have kept separate financial status, and do not share finances – if they shared, then they must split their income and deductions.
He cannot file as single unless they are dvorced or legally separated as of the last day of the tax year. She can file HOH assuming she otherwise qualifies….in calif the community property income rules for splitting income stop when the couple separates with the intention that the seperation will be permanent.