good question and the answer is not entirely clear but
the proposed REGS say this
Proposed § 1.30D–4(c)(3)(i) would provide that the name and taxpayer identification number of the owner claiming the credit under section 30D(a) should be listed on the seller's report pursuant to section 30D(d)(1)(H)
this would suggest that when you complete the tax form for 2023, it's going to ask for the 2022 AGI of the taxpayer listed as the owner. you weren't married in 2022 so your combined AGI for that year would be irrelevant.
Proposed § 1.30D–4(b)(4) provides that if the taxpayer's filing status changes (for example, from single to head of household) in this two-year period, the taxpayer satisfies the Modified AGI Limitation if the taxpayer's modified AGI does not exceed the threshold amount in either taxable year based on the applicable filing status for that taxable year.
