Couple married in November 2020.  They did not live together at any point in 2020.  She lived in a small apartment with her daughter that she claims as her dependent.  She has lease agreement and can document paying rent and utilities.  He lived in a friend's home.  One week prior to marriage, they purchased a house (his name only on loan, but both names on deed)  Upon discussing filing status, she stated she wanted to file as head of household.  While working through the qualifications to be "considered unmarried" (spouse not living with her last six months of years, qualifying child living with her, paying more than half the cost of house) how does the temporary absence factor in?  They did not live together in the apartment because it was too small (daughter doing remote college from home, mom working from home) and lease went through end of 2020.  He didn't want to take advantage of friend by moving two more people in.  They were having their newly purchased house remodeled (new kitchen installed, flooring, painting).  Moved into new home January 2, 2021.  Is she "considered unmarried"  for tax filing? 

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