In order to file Head of Household on your California return, you will need to meet a series of requirements:
- You must be unmarried or be considered unmarried/not in a Registered Domestic Partnership
- You must have provided more than half of the upkeep of your household for more than half of the year
- Your home was the main home for you and a qualifying person who lived with you for more than half of the year
- You must have a qualifying child or a qualifying relative dependent
- Your qualifying person lived with you for more than 183 days in the year
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Dependent income rules depend on the type of qualifying person:
• If your qualifying person is a qualifying child, there is no income limit
• If your qualifying person is a qualifying relative, their gross income must be less than the federal exemption amount (approximately $5,200 for 2025) - You were a U.S. citizen or legal resident for the whole year
Additional Requirement for California
California requires you to complete and attach Form FTB 3532 (Head of Household Filing Status Schedule) when claiming Head of Household status. If this form is not included, your HoH filing status may be denied.
Where to Enter Head of Household Information in the Program
In order to attach Form 3532 (Head of Household) to your California return, you will have to:
- Select Filing Status 4 – Head of Household in the Basic Information section of the program
- Then navigate to:
- State Section
- Basic Information
- Complete California Form 3532 (Head of Household)
Important Notes
- California Head of Household rules are similar to federal rules, but may require additional verification
- Some information used to determine eligibility (such as dependent income or residency details) may be required on the California return even if not clearly required on the federal return
- Your California filing status may differ from your federal filing status if additional state requirements are not met