California requires taxpayers who use 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:
- 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.
- 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.
- 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.
- Taxpayer is not a nonresident alien at any time during the year. Taxpayer paid more than half the cost of a qualifying person’s total support. Taxpayers qualifying person is a citizen or national of the United States, or a resident of the U.S., Canada, or Mexico.
To enter the California Form 3532, from the main menu of the California return select;
- Basic Information
- Complete California Form 3532 (Head of Household)
Additional Information:
California State Tax Information
ProWeb: Filing as a Registered Domestic Partner in California
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