Members of the Maryland Association of Certified Public Accountants are answering readers' tax questions through April 15. See below for how to submit a question.

If a person is married living separately, but has been separated for a year, can he file as single instead of married filing separately?

Generally married taxpayers, even though legally separated at the end of the tax year, may only file married joint or married separate status tax returns. However, there is one exception, and that is a married taxpayer will be considered unmarried if the spouse was not a member of the household for the last six months of the tax year and if the household is the principal home of a child for whom the taxpayer is entitled to a dependency exemption. This taxpayer could file as single, but likely would use the more advantageous head of household filing status.

Edward C. Beyer, CPA, Rowles & Co. The above advice is for general purposes only and is not intended as legal, accounting or tax advice. Specific situations may vary.

To ask a tax question, call Sundial, The Sun's telephone information service, at 410-783-1800. Call 410-268-7736 in Anne Arundel County, 410-836-5028 in Harford County, 410-848-0338 in Carroll County. Using a Touch-Tone phone, punch in the four-digit code 6225 after the greeting. To submit questions by e-mail and access an online tax guide, go to The Sun's Web site at www.sunspot.net/tax.

Selected questions will be answered in the Business section. No questions will be answered personally.

Pub Date: 3/11/99