Franchise Tax Board

Head of Household Qualification Requirements

The law allowing this filing status has very specific rules. You must meet all of the following requirements:

  1. You must have paid more than one-half the cost of keeping up a home that was, for more than one-half of the year, the main home for you and one of the specified qualifying persons described in the tables below.
  2. Your qualifying person must have been a citizen or national of the U.S., or a resident of the U.S., Canada, or Mexico.
  3. Your qualifying person must not have filed a joint federal or state return with his or her spouse or RDP.
  4. On the last day of the year, you must meet the requirements to be either “unmarried”, “considered unmarried or considered not in a registered domestic partnership” as outlined in the tables below.

Qualification Requirements for Unmarried Taxpayers

Requirements Qualifying Persons
For head of household purposes “unmarried” means one of the following:
  • Never married and never registered as a domestic partner.
  • Divorced under a final decree by December 31.
  • Legally separated under a final decree by December 31.
  • Your registered domestic partnership was legally terminated by December 31.
  • Marriage or registered domestic partnership annulled under a final court decree.
  • Widowed (spouse or RDP died before January 1).
 Your qualifying person must be one of the following:
  1. Your birth child, grandchild, stepchild, adopted child, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of such an individual, who lived with you for more than half the year, who did not pay more than half of his or her own support during the year, and who:
    1. Did not reach the age of 19 by December 31, or
    2. Was a full-time student who did not reach the age of 24 by December 31.
  2. Your birth child, grandchild, stepchild, adopted child, eligible foster child, or a descendant of such an individual, brother, sister, half-brother, half-sister, stepbrother, stepsister, parent, grandparent, stepparent, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law who lived with you for more than half the year; or your blood-related uncle, aunt, nephew, or niece who lived with you for more than half the year. In addition:
    1. You must have provided more than half of the individual's support for the year, and
    2. The individual's gross income for the year must be less than the federal exemption amount for the year.

Qualification Requirements for Taxpayers Who Are Considered Unmarried or Considered Not in a Registered Domestic Partnership

Requirements Qualifying persons
For head of household purposes, “considered unmarried” means you were legally married as of December 31, but were ending your relationship and you lived apart from your spouse at all times during the last six months of the year.

“Considered not in a registered domestic partnership” means you were still registered as a domestic partner as of December 31, but were ending your relationship and lived apart from your RDP at all times during the last six months of the year.

 Your qualifying person must be one of the following:
  1. Your birth child, stepchild, adopted child, eligible foster child who lived with you for more than half the year, who did not pay more than half of his or her own support during the year, and who:
    1. Did not reach the age of 19 by December 31, or
    2. Was a full-time student who did not reach the age of 24 by December 31
  2. Your birth child, stepchild, adopted child, or eligible foster child who lived with you for more than half the year. In addition:
    1. You must have provided more than half of the individual's support for the year, and
    2. The individual's gross income for the year must be less than the federal exemption amount for the year.