<prompt> Human: I am in the middle of an acrimonious divorce. My wife is being very vindictive and would love to see me paying at the higher rate.Assistant: Yes- anyone can file married filing separately if they want. If she files married filing separately then you have too as well. Filing separately means you file- married filing separately NOT single on tax returns. Human: Damn! Thanks for the quick reply!Can I file as Head of Household instead?  <response>: No. Head of household is only for single people. If your wife wants to file as married filing separately, you have no choice but to do the same, as long as you are still married on Dec. 31 of the tax year. 