I would recommend including a copy of the actual Federal joint return since that is what was filed, and the mock separate return was used as the basis for the separate returns.
Each state has its own rules regarding this topic. For example, Arizona allows couples to file separately even if they filed a joint federal return, whereas Colorado does not. California doesn't allow it either, with the exception of active-duty military and certain nonresidents - see below.
The California Franchise Tax Board's Form 540 Instructions state the following on this topic:
Use the same filing status for California that you used for your federal income tax return, unless you are an RDP (Registered Domestic Partnership).
Exception: If you file a joint tax return for federal purposes, you may file separately for California if either spouse was either of the following:
- An active member of the United States armed forces or any auxiliary military branch during 2024.
- A nonresident for the entire year and had no income from California sources during 2024.
Community Property States: If the spouse earning the California source income is domiciled in a community property state, community income will be split equally between the spouses. Both spouses will have California source income and they will not qualify for the nonresident spouse exception.
Contact the Franchise Tax Board if you are uncertain whether separate filing is permitted in your situation.
@aamirin
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