Prepare a professional response to the client letter:

To my accountant:

My name is S King. I have been married to N King since 2005. We have been experiencing marriage problems for awhile and in 2021 we became completely emotionally estranged. We have not yet legally separated nor filed for divorce mainly due to financial concerns and our sons, Timon and Pumbaa. One of the issues is we have not been able to financially afford to have separate residences, and as such the four of us still live in a single-family home in Pride Land, TN.

I earn a significant amount more than Nala, though she does contribute financially to the household and supporting our teenage boys. However, for 2021, I know that I contributed more than half the support for maintaining my household and supporting Timon and Pumbaa. I would like for us to file separate tax returns for the 2021 tax year and would prefer to claim head-of-household filing status since we do maintain separate accounting of the household finances and I provide the majority of the support for our sons.

Please advise me on whether head-of-household is the proper filing status and if not, what status would be. I would appreciate you referencing the specific sources you use to advise me. I look forward to hearing back from you soon.