California Tax News

 ARE YOU CLAIMING HEAD OF HOUSEHOLD?

 

To be eligible for a lower tax liability and higher standard deduction – there are qualifications you must meet.

  • The taxpayer is unmarried and not a registered domestic partner (RDP) or met the requirements to be considered unmarried or considered not in a registered domestic partnership as of the last day of the tax year.
  • The taxpayer paid more than one-half the costs of keeping up his or her home for the year.
  • The taxpayer’s home was the main home for the taxpayer and a qualifying person who lived with the taxpayer for more than one-half the year. For limited exceptions to this rule, see the discussions regarding for Parent/Stepparent (Father or Mother) and Temporary Absence in FTB Publication 1540 California Head of Household Filing Status.
  • The qualifying person was related to the taxpayer and met the requirements to be a qualifying child or qualifying relative.
  • Generally, the taxpayer was entitled to a Dependent Exemption Credit for his or her qualifying person. However, under limited circumstances, the taxpayer does not have to be entitled to a Dependent Exemption Credit for his or her qualifying child. See Publication 1540 and the Law Summary .
  • The taxpayer was not a nonresident alien at any time during the year.

Source: State of California Franchise Tax Board