Franchise Tax Board

Head of Household Frequently Asked Questions

  1. If a divorce decree provides for joint physical custody of a child, how does the Franchise Tax Board determine which parent had custody of the child for more than half the year?
  2. What is the credit for Joint Custody Head of Household?
  3. Can parents take turns claiming the head of household filing status every other year?
  4. When determining if a child lived with a parent for more than half of the year, can the parent count the total number of hours that the child lived with the parent?
  5. My spouse and I separated during the year. Our son lived with me after we separated. I want to use the head of household filing status. In figuring the number of days our son lived with me, can I count the time he lived with my spouse and me before we separated?
  6. What is considered a temporary absence?
  7. If there are two individuals living in the same house, each with their own child, and each paying all their own expenses and those of their own child, could both or either taxpayer be eligible to file using the head of household filing status?
  8. If an unmarried couple lives in the same home with their child all year and one parent pays more than half the cost of keeping up the home, can that parent qualify for the head of household filing status?
  9. I lived with my girlfriend and her child during the year. Can I consider the child as my stepchild or eligible foster child and claim the head of household filing status using the child as my qualifying person?
  10. Can I claim the head of household filing status if my spouse sleeps in separate quarters?
  11. If my spouse or RDP was a nonresident alien at any time during the year, can I qualify for the head of household filing status?
  12. How do I determine whether my alien spouse or RDP was a nonresident?
  13. If my resident alien spouse or RDP lives in the home all year, can I qualify for the head of household filing status?
  14. Can I claim my parent as my qualifying person for the head of household filing status?
  15. My registered domestic partner (RDP) and I lived together with my son until July 21st. Can I claim the head of household filing status on my tax return since I was not legally married?
  16. My mother is my qualifying person. Her only income is $6,000 of social security income. Is social security income counted as part of gross income?
  1. If a divorce decree provides for joint physical custody of a child, how does the Franchise Tax Board determine which parent had custody of the child for more than half the year?

    FTB will accept evidence provided by you and the other parent to show which parent the child lived with for more than half the year.

    Back to Top
  2. What is the credit for Joint Custody Head of Household?

    It is a non-refundable credit available to a taxpayer that meets all of the following requirements:
    • The taxpayer must be unmarried at the end of the tax year; or, was married or an RDP, lived apart from the taxpayer's spouse or RDP the entire year, and used the married/RDP filing separately filing status.
    • The taxpayer does not qualify for the head of household filing status or qualifying widow(er) with a dependent child filing status.
    • The taxpayer paid more than half the cost of keeping up the taxpayer's household during the year.
    • The taxpayer, for at least 146 days but not more than 219 days of the year, kept up the taxpayer's home as a household that was the main home for the taxpayer's unmarried child, stepchild, or grandchild; or married child, stepchild, or child's descendant whom the taxpayer could claim as a dependent.
    • The taxpayer's home was the child, stepchild, or grandchild's main home for the period above under a decree of dissolution or legal separation, or under a written agreement between the parents that was in effect during the period between the petition and issuance of the final decree.
    The amount of the credit for joint custody is the lesser of 30 percent of the tax or the maximum allowable amount per tax year.



    Back to Top
  3. Can parents take turns claiming the head of household filing status every other year?

    Yes. However, the parent claiming head of household filing status must meet all of the head of household qualification requirements, including the requirement that the parent's home was the child's main home for more than half of the year.

    Back to Top
  4. When determining if a child lived with a parent for more than half of the year, can the parent count the total number of hours that the child lived with the parent?

    The parent must show the total number of days, not total number of hours the parent's home was the child's main home during the year. The parent who had physical custody of the child for more than 12 hours in a day (for example a day is from midnight to midnight) may count that day as one day in which the parent's home was the child's main home.

    For example, the parent who has custody of the child before school or daycare began will retain custody until the other parent assumes custody after school or daycare.

    Back to Top
  5. My spouse and I separated during the year. Our son lived with me after we separated. I want to use the head of household filing status. In figuring the number of days our son lived with me, can I count the time he lived with my spouse and me before we separated?

    If you and your spouse or RDP separated during the period January 1 to June 30 and you were still married or an RDP at the end of the year, you can count only half of the time that you, your spouse or RDP, and your son lived together and all the time you and your son lived together without your spouse or RDP.

    If you and your spouse or RDP separated during the period July 1 to December 31 and you were still married or an RDP at the end of the year, you cannot qualify for head of household filing status because to be considered unmarried or considered not in a registered domestic partnership, you must have lived apart from your spouse or RDP at all times during the last six months of the year.

    If you and your spouse or RDP separated during the year and you were divorced, legally separated or legally terminated your registered domestic partnership by the end of the year, you can count half of the time that you, your spouse or RDP, and your son lived together and all the time you and your son lived together without your spouse or RDP.

    Back to Top
  6. What is considered a temporary absence?

    Temporary absences include those absences due to illness, education, business, vacations, military service, and in some cases incarceration. If you or your qualifying person are temporarily absent from your household, it must be reasonable to assume that you or your qualifying person will return to the household after the temporary absence, and you must continue to maintain a household in anticipation of that return.

    Back to Top
  7. If there are two individuals living in the same house, each with their own child, and each paying all their own expenses and those of their own child, could both or either taxpayer be eligible to file using the head of household filing status?

    Yes. One or both taxpayers may qualify for the head of household filing status if each of them met all of the qualification requirements for the status. One of the requirements is that the taxpayer paid more than half the cost of keeping up a home for the taxpayer and his or her own child. If each family maintained separate finances and did not contribute to the support of the other family, each family may be treated as keeping up a separate home.

    Back to Top
  8. If an unmarried couple lives in the same home with their children all year and one parent pays more than half the cost of keeping up the home, can that parent qualify for the head of household filing status?

    Yes. If one parent pays more than half the cost of keeping up the home and meets all of the other qualification requirements for the head of household filing status, that parent can qualify for the head of household filing status.

    Back to Top
  9. I lived with my girlfriend and her child during the year. Can I consider the child as my stepchild or eligible foster child and claim the head of household filing status using the child as my qualifying person?

    No. Because you were never married to the child’s parent, the child is not your stepchild, and the child cannot qualify you to use the head of household filing status. Beginning in 2005, only a child who is placed with you by an authorized placement agency or by judgment, decree, or another order of the court can qualify as your eligible foster child.

    Your girlfriend's child cannot be your foster child and cannot qualify you for the head of household filing status. However, you may be eligible to claim a dependent exemption for the child if the child meets all the requirements. See California Head of Household Filing Status (FTB Pub. 1540) for more information on claiming a dependent exemption.

    Back to Top
  10. Can I claim the head of household filing status if my spouse or RDP sleeps in separate quarters?

    No. Spouses or RDPs who have separate sleeping quarters in the same dwelling are considered members of the same household. If you live with your spouse or RDP during the last six months of the year under these circumstances, you are not considered unmarried or considered not in a registered domestic partnership for head of household purposes. You do not qualify to use the head of household filing status.

    Back to Top
  11. If my spouse or RDP was a nonresident alien at any time during the year, can I qualify for the head of household filing status?

    Yes. If your spouse or RDP was a nonresident alien at any time during the tax year, you are unmarried for head of household purposes. You may be entitled to the head of household filing status if all the other qualification requirements are met.

    If your spouse or RDP has a filing requirement and needs a social security number to file a return but is an alien or not a permanent resident who is not eligible for a social security number, he or she can apply for an Individual Taxpayer Identification Number (ITIN) by filing a Form W-7. You can get IRS Form W-7, Application for IRS Individual Taxpayer Identification Number, at www.irs.gov.

    Back to Top
  12. How do I determine whether my alien spouse or RDP was a nonresident?

    Generally, your alien spouse or RDP was a resident and therefore not a nonresident if any of the following applied:
    • The spouse or RDP had a "green card" that was effective during the tax year at issue.
    • The spouse or RDP met the federal "substantial presence test" for the tax year at issue.
    • You and your spouse or RDP chose to treat the nonresident alien spouse or RDP as a resident by filing a joint tax return for a prior year, and the choice was not revoked by the extended due date for filing a return for the tax year at issue. For more information, get IRS Publication 519, U.S. Tax Guide for Aliens, at www.irs.gov, or contact your local Immigration and Naturalization Service.
    Back to Top
  13. If my resident alien spouse or RDP lives in the home all year, can I qualify for the head of household filing status?

    No. To qualify for head of household filing status, you must be unmarried,  considered unmarried or considered not in a registered domestic partnership . If your spouse or RDP lived in your home during the last six months of the year, you do not meet the requirements to be considered unmarried or considered not in a registered domestic partnership.

    Back to Top
  14. Can I claim my parent as my qualifying person for the head of household filing status?

    It depends. If you are married or an RDP on the last day of the tax year, you cannot claim your parent as your qualifying person, even if you did not live with your spouse or RDP during the last six months of the tax year.

    If you are unmarried on the last day of the tax year, you can claim your parent for whom you are entitled to claim a dependent exemption credit as your qualifying person if you meet all of the qualification requirements. Your parent need not live with you as long as you paid more than half the cost of keeping up the home that was your parent's main home for the entire taxable year. See California Head of Household Filing Status (FTB Pub. 1540) for more information.

    Back to Top
  15. My registered domestic partner and I lived together with my son until July 21st . Can I claim the head of household filing status on my tax return since I was not legally married?

    No. The rules for registered domestic partners are similar to those for married taxpayers. For California head of household purposes, a taxpayer who was a registered domestic partner as of the last day of the tax year must meet the requirements to be “considered not in a registered domestic partnership.” One requirement is that registered domestic partners do not live together at any time during the last six months of the year. Since you and your registered domestic partner lived together during the first three weeks of July, you cannot be considered not in a registered domestic partnership. See California Head of Household Filing Status (FTB Pub. 1540) for more information. For more information on RDPs, see Tax Information for Registered Domestic Partners (FTB Pub. 737).

    Back to Top
  16. My mother is my qualifying person. Her only income is $6,000 of social security income. Is social security income counted as part of gross income?

    Not in this case. Generally, gross income for head of household purposes only includes income that is taxable for federal income tax purposes. It does not include nontaxable income such as welfare benefits or the nontaxable portion of social security benefits. The law states that if half of social security benefits plus other income is $25,000 or less, none of the social security income is taxable. In this case, you would not include your mother’s social security income in the gross income amount. For more information, get IRS Publication 915, Social Security and Equivalent Railroad Retirement Benefits at www.irs.gov.

    Back to Top