I am legally married but did not live with my spouse for the last nine months of the year. We both maintain our own separate households 100% and have two dependent children between us. One dependent child lived with me the last nine months of the year and I claim as a dependent. The other child lived with my spouse the last nine months of the year and is claimed as a dependent by my spouse. We will file separate returns. Can both of us claim Head of Household status under the abandoned spouse rules even though still married?