TaxGuyBill
Level 15

@Mountaingirl0622 wrote:

how does the temporary absence factor in?


 

Although I don't think the Code lists "temporary absences" for purposes of the not-living-together rule for Head of Household, I have read that the "temporary absence" factor is applied for that purposes.  I don't have a citation handy, but I am positive I read it (I don't recall if it was IRS guidance or if it was a court case).

Because of that, I don't think Head of Household is allowed.