Head of Household (HOH) Filing Status
We recently sent letters to taxpayers who claimed Head of Household filing status on their 2015 return but failed to include schedule FTB 3532, Head of Household Filing Status Schedule. This schedule is required for any taxpayer claiming Head of Household filing status.
If you received one of these letters in error, and confirmed that you did submit an FTB 3532, please disregard the letter.
Otherwise, you should follow the instructions found in the letter. If the letter includes a demand, you must respond to the notice timely.
The Head of Household filing status is for taxpayers who met the qualification requirements.
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.
Do I qualify for HOH?
You are entitled to the HOH filing status only if all of the following apply:
- You were unmarried and not an RDP or met the requirements to be considered unmarried or considered not in a registered domestic partnership as of the last day of the year.
- You paid more than one-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 was related to you and 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 and 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.
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- Head of Household Filing Status for 2016
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