permits head of household status for married individuals only if they are treated as unmarried as found in §7703.

This section gives the following requirements in order for a married person to be treated as unmarried for tax purposes:  
1) An individual who is married and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year, or could have claimed as your dependent but you released the exemption.  
2) Such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and  
3) During the last 6 months of the taxable year, such individual’s spouse is not a member of such household.
All three tests must be met by each spouse in order for both to claim head of household status.