Head of Household (HOH) Filing Status

Introduction

The head of household (HOH) filing status is for taxpayers who are either unmarried and not an RDP or meet the requirements to be considered unmarried or considered not in a registered domestic partnership and maintain a home for a relative who lived with them for more than half the year.

Registered Domestic Partners (RDPs)

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 FTB Pub. 737, Tax Information for Registered Domestic Partners.

If you are an RDP, you may qualify to use the HOH filing status if both of the following apply:

General Rules

Do I qualify for HOH?

You are entitled to the HOH filing status only if all of the following apply:

Find out if you do qualify to use the HOH filing status by taking the Self-Test.

HOH Audit Letter

If you received an HOH Audit Letter, you can submit your responses to the questionnaire online.