In the State of California - If you’re married/Registered Domestic Partner (RDP), you may choose to file separately. Each spouse or partner will prepare a separate tax return and report their individual income and deductions. Under California law, RDPs must file their California income tax returns using either the married/RDP filing jointly or married/RDP filing separately filing status. RDPs are not allowed to use a married filing status on their federal tax returns.
- Tax rates are higher for the married/RDP filing separately filing status
- If one person files itemized, the other spouse/RDP must file itemized as well
- You do not qualify for Earned Income Tax Credit (EITC) or Child and dependent care credit
- Standardized deduction is reduced (1/2 of married/RDP filing jointly)
You may be able to file as head of household if your child lived with you and you lived apart from your spouse/RDP during the entire last six months of the year.
Community property
California is a community property state. When filing a separate return, each spouse/RDP reports the following:
- One-half of the community income
- All of their own separate income
Community property rules apply to the division of income if you use the married/RDP filing separately status.
Visit Guidelines for Determining Resident Status (FTB Publication 1031) for more information.
Filing requirement
Visit Resident, Part-year resident and Nonresident taxation or Military for your filing requirement. @katlin1
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