My wife and I have not lived together as husband and wife in almost 3 yrs.She is disabled and receives SSI.We r still married ,but I live in the Upstairs portion of the house with my 72 yr old dad and she lives in the downstairs portion of the house with our 2 daughters.Both portions of the house have a kitchen ,living area ,bathroom and bedrooms. I know I can claim my daughters.My question is if I can claim my wife.I give her child support as well as keeping her on my auto ins.Is it OK to claim her on my taxes.she does not file taxes and with the child support and car ins I pay more than half of her living expenses.

What was your filing status for your 2006 tax return? Did you file as Head of Household?

You can file either Married Filing Jointly (which will require her cooperatuon) or Married Filing Separately, unless you are considered unmarried, in which case you can file Single.

MukatA is correct: we need to know how you filed in 2006.

My wife receives ssi disability but we are no longer together , so how should I file my income tax ?

If you can file jointly, and you will need her signature, that is the BEST option.

If joint is NOT possible, and you KNOW that she will not be filing, you can claim your wife's exemption on your MFS return.