Single

You can file as single if, at the end of the taxable year, you were:

Unmarried

Legally separated under a final judgment of the probate court

Widow or widower whose spouse dies before the beginning of the taxable year

You can't file as single if:

Your divorce or separate maintenance decree is not final

You have a temporary support order

You and your spouse simply choose to live apart

If you get a judgment from the probate court that you're living apart from your spouse for justifiable cause, you may file a Massachusetts income tax return as single.