If you are considered single for tax purpose when the year ends,
you can file as single.
Even if you get your final divorce decree at 11:59 pm on
December 31, you can file as single. And, even if you are married,
you don't HAVE to file jointly...you may use the "married filing
separately status" (which is different than the "single"
status)...and change it every year, at your election.