Help filing for Registered Domestic partnership

[Sunkee]

This is my first year having to file taxes as RDP. I am in California.

I have always filed as HOH since I have children who are dependents.

Now that I have RDP I believe I can still file federal returns as HOH. Is that correct? 

My RDP is incarcerated (all of last year) and does not have any income.  I've read on other posts that I have to file two or three federal returns. Is that still true if my partner did not have any income? 

For CA state returns should I file as married/RDP joint or married/RDP separate? 

[Anonymous_]

@Critter-3?

[DaveF1006]

It depends. The State of California stipulates you may file RDP filing jointly if:

1. You were married or an RDP
2. You and your spouse/RDP lived apart but were not legally separated
3. Your spouse/RDP passed away during the year and you have not remarried or entered into another registered domestic partnership.

If you file a joint return for federal purposes, you may file separately for California if either spouse was one of the following:

1. An active member of the United States armed forces or any auxiliary military branch during the year
2. A nonresident for the entire year and had no income from California sources during the year

Please refer to this State of California website for further information regarding filing requirements. Note: If you qualify to file jointly, this will give you are greater tax benefit than an HOH filing status. If you file separately in CA, then you may claim HOH filing status under the conditions listed here.

For filing your federal return, the IRS stipulates that Registered domestic partners may not file a federal return using a married filing separately or jointly filing status. Registered domestic partners are not married under state law. Therefore, these taxpayers are not married for federal tax purposes. You may file HOH if you have qualifying dependents. Please refer to this IRS website for further details. 

Also, this IRS source has further details regarding Registered Domestic Partner questions that you may have.