What is Jeremy's filing status in 2021 after his spouse abandoned him?

In 2021, Jeremy's filing status after his spouse abandoned him is classified as "Married, filing separately." This classification is applicable because, under the tax law, individuals who are still legally married but choose to file separately can do so, regardless of the marital circumstances. Since his spouse has abandoned him, he still retains his status as married, which prevents him from filing as head of household unless he meets additional criteria during the abandonment period.

It's important to note that to qualify for head of household status, a taxpayer generally must have a qualifying dependent and pay more than half the cost of maintaining a household. In this situation, Jeremy is still legally married and does not qualify for head of household simply due to abandonment.

"Surviving spouse" status would not be applicable to Jeremy since this status is reserved for individuals whose spouse has passed away within the last two years. Therefore, in this unique scenario, "Married, filing separately" is the correct classification for his tax situation in 2021.