If you cannot file jointly it would be best to claim yourself, and your child. Your best filing status is probably unmarried head of household. I know you said you were married however, the IRS allows a taxpayer to be considered as if he or she is unmarried for the purpose of qualifying for head of household status. if
1) You are legally married and have lived in a separate residence from your spouse for at least the last six months.
2) you and your spouse will separate tax returns
3) You provide for more than half the cost of maintaining a home for yourself,
4) You have a child, stepchild or foster-child residing at your home for more than half the year.
This would put you in the best situation. Taxpayers who qualify for the Head of Household filing status benefit from a higher standard deduction and lower tax rates compared to single filing status.
Your other choice is Married filing separately which does not provide as many tax breaks and generally regarded as the most costly method of filing.
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This communication does not establish an attorney-client relationship.Information provided here is not legal advice. Rather it is simply general information.