Client just got married Spring 2021 had a boy in Aug 2021 Husband wants to file Head of Household claiming the child and the wife wants to file single is this allowable?

[GodFather]

If memory serves me, the two options for married couples are:

- Married filing jointly.

- Married filing separately.   

That's it. No other options if legally married.  

[jeffmcpa2010]

GodFather is correct.

[IRonMaN]

The Godfather made an offer you can't refuse.

[TaxGuyBill]

https://www.irs.gov/publications/p501#en_US_2021_publink1000220780

[qbteachmt]

Here is an IRS link, with topics and bookmark links:

https://www.irs.gov/newsroom/get-ready-for-taxes-bookmark-irsgov-resources-and-online-tools-to-use-b...

There are Interactive Tax Wizards accessed there, such as Filing Status and Dependents.

[BobKamman]

Unless a nonresident alien is involved.