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@nicks001812 wrote:

if a couple is married, but did not live together at any time in 2019, can the taxpayer who takes care of the children file  head of household


Yes, if they are eligible.

See this TurboTax support FAQ for filing Head of Household when married - https://ttlc.intuit.com/community/married/help/can-a-married-person-claim-head-of-household-filing-s...