Introduction
The head of household (HOH) filing status is primarily intended for single individuals who have the responsibility of caring for the needs of a qualifying person who lived with the taxpayer for more than half the year. If you are unmarried, considered unmarried or considered not in a registered domestic partnership and have a qualifying person, you may qualify for the HOH filing status.
What's New
Registered Domestic Partners (RDP)
Effective for taxable years beginning on or after January 1, 2007, RDPs under California law must file their California income tax returns using either the married/RDP filing jointly or married/RDP filing separately filing status. RDPs will have the same legal benefits, protections, and responsibilities as married couples unless otherwise specified. For more information on RDPs, see Tax Information for Registered Domestic Partners, (FTB Pub. 737).
If you are an RDP, you may qualify to use the head of household filing status if both of the following apply:
- You are in the process of ending your relationship.
- You meet the requirements to be considered not in a registered domestic partnership. (See Considered Unmarried or Considered Not in a Registered Domestic Partnership under Legal definitions.)
General Rules
Do I qualify for head of household?
You are entitled to the head of household filing status only if all of the following apply:
- You were unmarried or met the requirements to be considered unmarried or considered not in a registered domestic partnership as of the last day of the year.
- You paid more than half the costs of keeping up your home for the year.
- Your home was the main home for you and a qualifying person who lived with you for more than half the year.
- The qualifying person met the requirements to be a qualifying child or qualifying relative.
- You were entitled to a dependent exemption credit for your qualifying person. However, you do not have to be entitled to a dependent exemption credit for your qualifying child if you were unmarried and your qualifying child was also unmarried.
- You were not a nonresident alien at any time during the year.
Find out if you do qualify to use the head of household filing status by taking the Self-Test.
HOH Audit Letter
If you received a 2006 or 2007 HOH Audit Letter, you can submit your responses to the questionnaire online.