Can an RDP file as head of household (HOH) on a California return?
Yes, RDPs can file HOH on a California return if they maintain the main home for their child, stepchild, adopted child, or eligible foster child and are “considered not in a registered domestic partnership.”” To be “considered not in a registered domestic partnership” you must meet all of the following requirements: • Your RDP did not live in your home during the last six months of the tax year. • You file a separate return. • You pay more than half the cost of keeping up your home for the tax year. • Your home was the main home of your child, stepchild, or eligible foster child for more than half the year. • You must be able to claim an exemption for the child. For details on filing HOH see FTB Publication 1540, California Head of Household Filing Status.
