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First, you can file separately and YOU claim your child. This way, your tax situation is TOTALLY segregated from your husband and YOU will get your refund with no regard to what your husband owes.
HOWEVER, when you file married filling separately there are many special rules that you need to be aware of that will impact your filing:
If you choose married filing separately as your filing status, the following special rules apply. Because of these special rules, you will usually pay more tax on a separate return than if you used another filing status that you qualify for.
Your tax rate generally will be higher than it would be on a joint return.
Your exemption amount for figuring the alternative minimum tax will be half that allowed to a joint return filer.
You cannot take the credit for child and dependent care expenses in most cases, and the amount that you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 if you filed a joint return).
You cannot take the earned income credit.
You cannot take the exclusion or credit for adoption expenses in most cases.
You cannot take the education credits (the Hope credit and the lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction.
You cannot exclude any interest income from qualified U.S. savings bonds that you used for higher education expenses.
If you lived with your spouse at any time during the tax year:
You cannot claim the credit for the elderly or the disabled.
You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received, and
You cannot roll over amounts from a traditional IRA into a Roth IRA.
The following credits and deductions are reduced at income levels that are half of those for a joint return:
The child tax credit,
The retirement savings contributions credit,
Itemized deductions, and
The deduction for personal exemptions.
Your capital loss deduction limit is $1,500 (instead of $3,000 if you filed a joint return).
If your spouse itemizes deductions, you cannot claim the standard deduction. If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return.
Second, you can file jointly, but you also file Form 8857 and make a claim for relief from joint tax liability as an Innocent Spouse. See the following link for more information on this: http://www.irs.gov/individuals/article/0,,id=96786,00.html
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