Married/RDP filing separately Filing status
If you’re married/registered domestic partner (RDP), you may choose to file separately. Each spouse or partner will prepare a separate tax return and report their individual income and deductions.
- Tax rates are higher for the married/RDP filing separately filing status
- If one person files itemized, the other spouse/RDP must file itemized as well
- You do not qualify for Earned Income Tax Credit (EITC) or Child and dependent care credit
- Standardized deduction is reduced (1/2 of married/RDP filing jointly)
You may be able to file as head of household if your child lived with you and you lived apart from your spouse/RDP during the entire last six months of the year.
California is a community property state. When filing a separate return, each spouse/RDP reports the following:
- One-half of the community income
- All of their own separate income
Community property rules apply to the division of income if you use the married/RDP filing separately status.
Visit Guidelines for Determining Resident Status (FTB Publication 1031) for more information.