If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. See Pub. 503 for more information.
Why File Separately If Married
Reasons to file separately can also include separation and pending divorce, and to shield one spouse from tax liability issues for questionable transactions. Filing separately does carry disadvantages, mainly relating to the loss of tax credits and limits on deductions.
Difference Between Married Filing Separately and Single
The question is that what is the difference between married filling separately and single, so as per law and on the other hand, couples who file separately typically receive fewer tax benefits. Separate tax returns may result in more tax. In 2022, married filing separately taxpayers only receive a standard deduction of $12,950 compared to the $25,900 offered to those who filed jointly.