If a couple lives in California and are registered domestic partners, can they file their taxes as single?

[NCperson]

What would be the alternative? 

[SweetieJean]

The IRS doesn’t recognize domestic partners as a marriage. This means that on your federal return, you should file as single, head of household, or qualifying widow (er).

However, same-sex couples who are married under state law can and must file as either married filing jointly or married filing separately.

[TomD8]

Here are California's rules for filing Single:

You are single if any of the following was true on December 31, 2021:

• You were not married or an RDP.
• You were divorced under a final decree of divorce, legally separated under a final decree of legal separation, or terminated your registered domestic partnership.
• You were widowed before January 1, 2021, and did not remarry or enter into another registered domestic partnership in 2021.

https://www.ftb.ca.gov/forms/2021/2021-540-booklet.html

So, if you are still in your RDP, the answer to your question is NO, you cannot file your California tax return(s) as Single.

[Opus 17]

This is tricky. You must file your federal tax returns as single but your state tax return as joint (married, RDP).  The easiest way to do that in TurboTax is to purchase the desktop version to install on your own computer from a CD or download. Prepare three tax returns; self single, partner single, and joint. You can e-file the self single federal return and the partner single federal return. You will have to print and mail the California married state return.  Discard the federal married tax return.  (You won’t be able to e-file the California married return, because you can’t e-file a state return unless it is accompanied by a matching federal return.)

[TomD8]

@Opus 17 wrote: "You must file your federal tax returns as single but your state tax return as joint (married, RDP)." 

Not exactly.  You may file your California tax return as Married/RDP Joint, Married/RDP Separate, or - under certain circumstances - as HOH.

[Opus 17]

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@TomD8 wrote:

"You must file your federal tax returns as single but your state tax return as joint (married, RDP)." 

Not exactly.  You may file your California tax return as Married/RDP Joint, Married/RDP Separate, or - under certain circumstances - as HOH.

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Not HOH.

"Filing Status

Use the same filing status for California that you used for your federal income tax return, unless you are an RDP. If you are an RDP and file single for federal, you must file married/RDP filing jointly or married/RDP filing separately for California."

You still file two separate single federal returns.

To file married/RDP filing jointly in CA, you prepare a third return in Turbotax that uses married filing jointly for federal and state.  Discard federal and mail the state return.

To file RDP filing separately for CA, you prepare two extra returns, using federal married filing separately for federal and RDP filing separately for CA.  Discard the federal returns and mail the two state returns (you will have a total of 4 separate tax files). 

[TomD8]

@Opus 17 wrote: "Not HOH."

From the 2021 CA tax instructions:

In general, HOH filing status is for unmarried individuals and certain married individuals or RDPs living apart who provide a home for a specified relative. 

https://www.ftb.ca.gov/forms/2021/2021-540-booklet.html

[rjs]

See the following FAQ for instructions on how to file your separate federal and joint California tax returns.

How do I prepare our RDP return if we live in California, Nevada, or Washington state?

[Opus 17]

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@TomD8 wrote:

"Not HOH."

From the 2021 CA tax instructions:

In general, HOH filing status is for unmarried individuals and certain married individuals or RDPs living apart who provide a home for a specified relative. 

https://www.ftb.ca.gov/forms/2021/2021-540-booklet.html

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Yes but only if one of them files HOH federal first.  They were asking about single.