Form Ftb 3071 Meo - Head Of Household Information Request (Page 2 of 6) in pdf

Head of Household Requirements and Instructions

California

The law allowing this filing status has very specific requirements that you must meet. Refer to FTB Pub. 1540,

Head of Household Filing Status,

for more information. We use the term RDP for both a registered domestic partner

and a registered domestic partnership. You must meet all of the following requirements:

●

On the last day of the year, you must be either:

●

Unmarried and not in an RDP.

●

If married/RDP, you must meet the requirements to be considered unmarried or considered not in an RDP.

●

You must have a qualifying person to entitle you to claim the HOH filing status and the person must meet the

requirements to be either a qualifying child or a qualifying relative. In addition, the gross income test must be met.

●

You must have paid more than one-half the cost of keeping up a home during the tax year.

●

You and your qualifying person must have lived together in your home for more than half the tax year.

●

You must provide more than half the cost of a qualifying person's total support.

●

Your qualifying person must have been a citizen or national of the United States, or a resident of the U.S., Canada,

or Mexico.

Head of Household Information Request Instructions

Marital/RDP status - if:

at any time

(1) a

●

You were not legally married or in an RDP

during 2015, select

(1) b

●

You are a widow or widower (your spouse/RDP died before January 1, 2015), select

●

You received a final decree of annulment of your marriage or RDP and you did not marry or enter into an RDP after

(1) c

the annulment, select

(1) d

●

You received a final decree of divorce or final decree of legal separation by December 31, 2015, select

●

You received a final decree of dissolution of RDP or filed a Notice of Termination of Domestic Partnership with the

(1) d

California Secretary of State and the six-month waiting period for the notice to become final passed, select

●

You were married or in an RDP as of December 31, 2015, but were ending your relationship and lived apart from your

(1) e

spouse/RDP at all times during 2015, select

●

You were married or in an RDP as of December 31, 2015, but were ending your relationship and lived with your

(1) f

spouse/RDP during 2015, select

. List the beginning and ending dates for each period that you lived with your

spouse/RDP during 2015.

Qualifying Person for Head of Household

(2) a

●

Birth child, stepchild, or legally adopted child, select

. You must be unmarried or if married you must qualify to be

considered unmarried. If in an RDP, you must qualify to be considered not in an RDP.

●

Grandchild, nephew, niece, brother, sister, half brother, half sister, stepbrother, stepsister or a descendant of such an

(2) b

individual, select

. You must be unmarried and not in an RDP. You cannot choose this selection if you were married

or in an RDP at any time during 2015.

(2) c

●

Eligible foster child, select

. To qualify as an eligible foster child, a child must be placed with you by an authorized

placement agency or by a judgement, decree, or other order of a court of competent jurisdiction. You must be unmarried

or if married you must qualify to be considered unmarried. If you are in an RDP, you must qualify to be considered not in

an RDP.

(2) d

●

Parent or stepparent, select

. Your parent or stepparent does not need to live with you in order to claim them

as your qualifying person. However, you must pay more than half the cost of keeping up the home in which your

parent/stepparent lived for the entire tax year. You cannot choose this selection if you were married or in an RDP at

any time during 2015.

●

Grandparent, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, sister-in-law, uncle, or aunt,

(2) e

select

. You must be unmarried and not in an RDP. You cannot choose this selection if you were married or in an

RDP at any time during 2015.

A qualifying person does not include nonrelatives, such as a friend or fiancé.

Qualifying Person's Gross Income

For HOH purposes, gross income only includes income that is taxable for federal income tax purposes. It does not include

nontaxable income such as welfare benefits or the nontaxable portion of social security benefits.

Qualifying Person's Temporary Absences

When calculating the total number of days your qualifying person lived with you, you may include any days your qualifying

person was temporarily absent from your home (for example, illness, education, business, vacation, military service, and

in some circumstances, incarceration).

FTB 3071 MEO (NEW 04-2016) C1 PAGE 2

Form Ftb 3071 Meo - Head Of Household Information Request Page 2

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