Darren Banesuela, a married man, comes to you with a tax question. He wants to know what filing status he should use for the current tax year 2019 when he files his tax return before April 15, 2020. He has been estranged and separated from his wife for two years during their separation. Their separation is not amicable but very rancorous. This means they strongly dislike each other and cannot agree on anything. However, the two have yet to file for divorce; therefore, a final divorce decree will not be made before year-end. Darrens wife, according to Darren, has been involved with another man for several months. Darren also tells you that he has two minor children with his wife and both children live with her 100% of the time. He sees his children occasionally when they visit him at his apartment but they never spend the night. What filing status should Darren claim?

Memo style response.