Can Married Couple file "MFS" and "HOH"?

[workhard2022]

Background:  I stayed and worked in OH state in 2023 while my wife lived in Maryland with our new baby. My question is:  Can I file my tax return as " Married filing separate" and My wife file her return with the babe which is " head of household" for 2023?    are there any requirements to do this for a married couple?

Many thanks!

[qbteachmt]

Did you use your IRS resources:

https://www.irs.gov/help/ita/what-is-my-filing-status

ITA = wizards

[BobKamman · Accepted solution]

If you never returned to Maryland once in the last six months of the year to see your wife and child, then you qualify for HOH ("Horrible Old Husband")

[TaxGuyBill]

I think the courts have applied the 'intent to return' test.

Is this meant as a temporary situation and you "intend to return" to living with her?  If so, I think HOH is not allowed.

[workhard2022]

thank you so much bill!