My wife and I were married in 2006, but due to job situation, I live in VA and she lives in MD. We commute on the weekends. Some people say that we are "considered unmarried" for the tax filing purpose, and can file 2006 return as single people. But in Publication 17, "considered unmarried" only appears under the Head of Household qualification. We are not sure whether to file a joint return or separate returns as single persons.
Thank you.