mfs or single

[FRAZZLED]

I was told
by another tax preparer that a married couple who has been separated for 1 year can file as single. I can't find any thing to support this. They have no legal agreement. Is this true?

[TaxGuyBill]

No, it is not true. They file a MFJ, MFS, or in some cases, HoH.

[FEDUKE404]

I was told
by another tax preparer that a married couple who has been separated for 1 year can file as single. I can't find any thing to support this. They have no legal agreement. Is this true?

I would not refer any potential clients to that tax preparer.
If they are still legally married on 12/31/2022 then they have only two choices - MFJ or MFS. As TaxGuyBill noted, there are circumstances where HOH might apply, in olden days known as "the abandoned spouse rule" for someone with a qualifying individual living in the household. Then you get to endure the preparation of Form 8867 for preparer compliance purposes.