State tax filing

You can file as Head of Household because you have a qualifying child.   A Registered Domestic Partner does qualify you to file Head of Household; you can only claim your RDP as a dependent (if she passes the "qualifying relative" test for dependents).

Qualifying relative:

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $4,700 in 2023.
• You provided more than half of their financial support.

You can qualify for Head of Household if you:

1. Were unmarried as of December 31, 2023 and
2. Paid more than half the cost to run your (or a qualifying parent's) home this year (rent, mortgage, utilities, etc.) and
3. Supported a qualifying person.  (see below)

After you answer all the questions about yourself and your dependents at the beginning of your return, we'll let you know if your situation qualifies for Head of Household.

You can also revisit these questions by selecting My Info (online) or Personal Info (software), and then selecting Edit next to your name or your dependent's.

For the purposes of the Head of Household filing status, a qualifying person is a child, parent, or relative who meets certain conditions, listed below.

The conditions are stricter than those for claiming a dependent. For example, you might be able to claim a roommate as your dependent, but never as a qualifying person for Head of Household status.

A qualifying child would be:

• Your child (including legally adopted), stepchild, foster child, sibling, half-sibling, step-sibling, or a descendant of any of them (for example, your grandchild or niece) AND
• Permanently and totally disabled OR under the age of 19 as of December 31, 2023 (under 24 if a full-time student) and younger than you (or your spouse, if filing jointly) AND
• Lived with you for more than half the year AND
• Single (or if the child is married, you'd have to qualify to claim them as a dependent even if you're not going to claim them as such).

A child that's too old to qualify as a child might be able to qualify as a relative for Head of Household. A qualifying relative would be:

• Your mother or father (including your stepfather or stepmother), if you're qualified to claim them as a dependent (even if you're not claiming them as such) OR
• A relative related by blood, legal adoption, or marriage other than a parent (see the full list of qualifying relatives below) AND lived with you for more than half the year AND that you're able to claim as a dependent (even if you're not claiming them as such).
  • Qualifying relatives:
    • Your brother, sister, half brother, half sister, stepbrother, or stepsister
    • Your grandparent, or other direct ancestor, but not foster parent
    • A son or daughter of your brother or sister
    • A son or daughter of your half brother or half sister
    • A brother or sister of your father or mother
    • Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law