My husband left me back in 2012. We have two children together, but I have been unable to locate him to file a divorce and unable to file my taxes this year because I'm not sure how I should file. We are still married, not by my choice, but I feel I should be able to file head of household. Can I file this way or will I get into legal trouble by doing so even though I have not been with him since 2012 and don't know where he is?

If all the following are true:

(a) he has not lived with you for at least the last 6 months of 2013,
(b) you paid for more than half the upkeep of your home, and
(c) you have a "qualifying relatiive" living with you (such as one or more of your children or your parents)

then you can be "considered unmarried" and file as HoH.