FTB Tax Tip: Head of Household Filing Status Can Save Money
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Public Affairs Office
For Immediate Release
Sacramento — Tax season is underway and the Franchise Tax Board is reminding taxpayers of ways to save money through methods, such as the Head of Household (HOH) filing status.
The HOH filing status is for unmarried taxpayers who have cared for a qualified person for more than half the year and paid more than half the cost of maintaining their homes.
“Head of Household filers can get a larger refund compared to those who file as single,” said State Controller and FTB Chair Betty T. Yee. “These taxpayers benefit from a higher standard deduction and lower tax rates, all in recognition of their added financial responsibilities in providing care for others.”
More than two million—or about 15 percent—of California taxpayers use this filing status each year.
The qualifications are technical. Not everyone who supports a family or home qualifies. An HOH filer needs to meet all of these tests:
- You were unmarried and not in a registered domestic partnership or met the requirements to be considered unmarried or not in a registered domestic partnership (RDP) 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, not an RDP, and your qualifying child was also unmarried and not an RDP.
- You were not a nonresident alien at any time during the year.
FTB administers two of California's major tax programs: Personal Income Tax and the Corporation Tax. FTB also administers other non tax programs and delinquent debt collection functions, including delinquent vehicle registration debt collections on behalf of the Department of Motor Vehicles, and court–ordered debt. Annually, FTB’s tax programs collect more than 70 percent of the state’s general fund. For more information on other taxes and fees in California, visit taxes.ca.gov.
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