California requires a taxpayer claiming the head of household (HOH) filing status to file Form FTB 3532, Head of Household Filing Status Schedule, to report how the HOH filing status was determined.
Taxpayers may qualify for HOH filing status if all of the following apply:
- The taxpayer was unmarried and not an RDP, or met the requirements to be considered unmarried or considered not in a registered domestic partnership on the last day of the year.
- The taxpayer paid more than one-half the costs of keeping up the home for the year. Taxpayers home was the main home for a qualifying person who lived with the taxpayer for more than half the year.
- The qualifying person was related to the taxpayer and met the requirements to be a qualifying child or qualifying relative.
- The taxpayer is entitled to a Dependent Exemption Credit for a qualifying person. However, taxpayer does not have to be entitled to a Dependent Exemption Credit for qualifying child if they were unmarried and not an RDP, and the qualifying child was also unmarried and not an RDP.
- The taxpayer is not a nonresident alien at any time during the year.
- The taxpayer paid more than half the cost of a qualifying person’s total support.
- The taxpayer's qualifying person is a citizen or national of the United States, or a resident of the U.S., Canada, or Mexico.
To complete California Form FTB 3532, from the California Income Tax Return menu select:
- Personal Information
- Other Categories
- California Head of Household Worksheet
Entering or changing the number of days
If you need to enter or change the number of days the qualifying person lived with the taxpayer, from the California Tax Return Menu select:
- Personal Information
- Other Categories
- California Head of Household Worksheet
- Qualifying Person
- Select the qualifying person.
- "Qualifying Person's Gross Income 20xx" - Press Enter if the amount is correct, otherwise enter the correct amount and press Enter.
- "Number of Days your qualifying person lived with you during 20xx" - Press Enter if the number is correct, otherwise enter the correct number and press Enter.
Additional Information:
California State Tax Information
Desktop: Filing as a Registered Domestic Partner in California
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