Yes, you can date someone else after you separate from your spouse. There is nothing illegal or wrong about dating while married and waiting for your divorce as long as you are living separate and apart.

Can one spouse file married filing separately and the other head of household?

The IRS considers you married for the entire tax year when you have no separation maintenance decree by the final day of the year. If you are married by IRS standards, You can only choose married filing jointly or married filing separately status. You cannot file as single or head of household.

Does the IRS verify marital status?

If the tax package you receive in January doesnt have all the forms you need, you may download them from the IRS Web site or call (toll-free) 1-800-TAX-FORM (1-800-829-3676). Your marital status on December 31 determines whether you are considered married for that year.