California has stricter rules for Head of Household. On federal if you are caring and paying for a child who lives with you, but with whom you have no relation to (eg, a significant other's child from a previous marriage) you qualify as Head of Household,. In California, you would not be able to claim HOH for that child you are supporting. So what to do if the requirements for status are not the same for state and federal? It's a conundrum. Maybe that's why his dependents don't show up on his California return.
