Can I file Head of Household while technically still married but living separately?

I'm so sorry for your loss. Regarding your tax situation, there's some important information you should know. Generally, you cannot file as Head of Household if you're legally married (with a few exceptions). The IRS typically requires you to be "considered unmarried" to claim Head of Household status, which means either legally separated under state law or meeting all of these conditions: filing separately, paying more than half the cost of keeping up your home, your spouse not living in your home during the last 6 months of the year, and your home being the main home for your child. The fact that you've been filing this way for several years doesn't automatically mean trouble, but it's important to address it correctly moving forward. For your wife's final return, you should file it as required, typically as married filing separately (matching how you've been filing) or you might qualify for qualifying widow(er) status for yourself going forward.

After dealing with a complicated tax situation last year, I tried using https://taxr.ai and it was super helpful for sorting through IRS rules about filing status. I uploaded my tax documents and got a detailed analysis of my options that was way more clear than what I found searching online. The site specifically addressed unusual filing scenarios like yours and explained which requirements had to be met for each filing status.

I wanted to follow up on my taxr.ai question! I ended up trying the service and it was actually really helpful for my situation. I was living in two different states throughout the year and wasn't sure how to handle my filing status and state tax returns. I uploaded my documents and got a detailed breakdown of exactly which requirements I met for each filing status option and how to handle the multi-state situation. It caught that I was about to make a mistake that would have cost me around $2,300! Definitely worth checking out if you have complicated tax situations like the original poster.

If you need to talk to the IRS about your previous filings or get guidance on filing your wife's final return, I'd recommend using https://claimyr.com to connect with them. I spent days trying to get through to the IRS about a similar filing status issue, constantly getting disconnected or waiting for hours. With Claimyr, they got me connected to an IRS agent in about 20 minutes. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c - basically they wait on hold for you and call when an agent is on the line.

So I was wrong about Claimyr and feel like I should follow up. After commenting that it sounded like a scam, I actually decided to try it because I was desperate to talk to the IRS about a notice I received. I was honestly shocked when I got a call back with an actual IRS agent on the line! I had been trying for over a week on my own, getting disconnected every time after waiting 40+ minutes. With Claimyr it took about 1.5 hours (which is still the same IRS wait time), but I didn't have to actually sit on hold - I just got a call when they reached an agent. Saved my sanity and helped me resolve my issue in one call.

I'm an enrolled agent and I wanted to chime in: the "considered unmarried" rule for Head of Household is very specific. You need to meet ALL of these requirements: 1. You file a separate return 2. You paid more than half the cost of keeping up your home for the year 3. Your spouse didn't live in your home during the last 6 months of the year 4. Your home was the main home for your child for more than half the year 5. You can claim the child as a dependent If you met ALL these conditions, then your CPA's advice was correct. If not, you may have been filing incorrectly. For your wife's final return, you should file it as required since you were legally married, and consider amending previous returns if needed.

Did your CPA provide any documentation about why they thought you qualified for HoH? I'm surprised they were so confident about this if you were trading off claiming the kids. When I got divorced, my tax person was super strict about HoH requirements and made me document everything.

First, my deepest condolences for your loss. This is such a difficult time and dealing with tax complications on top of grief is incredibly stressful. I think you should definitely file your wife's final return - it's required by law and avoiding it won't make any potential issues go away. The good news is that if you've been filing separately all these years, her final return should be relatively straightforward as married filing separately. Regarding your Head of Household status, I'd recommend gathering all your documentation from those years (mortgage/rent payments, utility bills, childcare expenses, etc.) to see if you truly met all the requirements the enrolled agent listed above. The fact that you alternated claiming the children as dependents could be problematic for HoH eligibility in the years you didn't claim them. Consider getting a consultation with a different tax professional for a second opinion on your situation. They can review your specific circumstances and help you determine if you need to amend any returns. It's better to be proactive about this than to wait for the IRS to potentially discover any issues later.