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Frequently Asked Questions

(For more RDP information, go to ftb.ca.gov and search for rdp.)

Can I file a joint California tax return with my

Can an RDP who filed a joint tax return apply

RDP for tax years prior to 2007?

for relief under California’s innocent joint filer

provisions?

No. Domestic partners cannot file a joint or

separate tax return for tax years prior to 2007. Prior

Yes, California innocent joint filer provisions apply

to tax year 2007, a domestic partner was required

to anyone who files a valid joint tax return. For more

to use the same filing status for state income tax

information, get FTB Pub. 705, Innocent Joint Filer –

purposes that was used or would have been used

Relief From Paying California Income Taxes.

for federal income tax purposes which were single

If a court orders termination of a registered

or head of household. For taxable years beginning

domestic partnership and a California Family

on or after January 1, 2007, registered domestic

Law Court awards spousal support (alimony),

partners are required to use the same filing status

what is the tax treatment of these payments?

available to married persons.

For California, if the payment satisfies the

Is the earned income of registered domestic

requirements under state tax law for alimony, it

partners treated as community property for tax

would be deducted by the payor and included by

years prior to 2007?

the payee. However, federal treatment of these

No. Earned income is not treated as community

payments is uncertain.

property for state income tax purposes for tax years

If a court with jurisdiction over a dissolution

prior to 2007.

proceeding for a registered domestic

If one RDP dies, can the surviving RDP file a

partnership assigns a tax debt owing to the FTB

joint tax return?

to one of the partners, is the FTB bound by the

court order?

You may file a joint tax return if any of the following

is true:

The parties to a dissolution can stipulate to any

payment arrangement of taxes that they wish,

• You were married or an RDP as of the end of the

and the court could order one party to satisfy

tax year in question, even if you did not live with

outstanding tax liabilities. However, the FTB is not

your spouse/RDP at the end of that tax year.

generally bound by such a court order. There are

• Your spouse/RDP died last year and you did not

some circumstances where the FTB will follow a

remarry or enter into another registered domestic

court order revising tax liability between the parties

partnership last year.

to a dissolution proceeding. For more information,

• Your spouse/RDP died this year before you filed

get FTB Pub. 705, Innocent Joint Filer, Relief From

last year’s return.

Paying California Income Taxes.

Can the Franchise Tax Board (FTB) waive

10. Can an RDP file as “head of household” (HOH)

accuracy-related penalties for RDPs due to

on a California tax return?

reasonable cause?

Yes, an RDP can file as HOH on a California tax

Yes, but there are no special rules to waive penalties

return if he or she maintains the main home for his

for RDPs. “Reasonable cause” is a standard

or her birth child, stepchild, adopted child, or eligible

exception to most penalties imposed under the

foster child and are “considered not in a registered

California Revenue and Taxation Code. Generally,

domestic partnership.”

reasonable cause exists where the failure to comply

To be “considered not in a registered domestic

occurs despite the exercise of ordinary business

partnership” you shall meet all of the following

care and prudence.

requirements:

Do mortgage interest rules apply to RDPs filing

• Your RDP did not live in your home during the

California tax returns?

last six months of the tax year.

Yes, but only if the limitations applicable on a federal

• You file a separate tax return.

tax return for married individuals would limit your

• You pay more than half the cost of keeping up

interest deduction on your California tax return.

your home for the tax year.

For more information about those limits get federal

• Your home was the main home of your birth child,

Publication 936, Home Mortgage Interest Deduction.

stepchild, adopted child, or eligible foster child for

Can RDPs who file a California joint tax return

more than half the year.

exclude up to $500,000 of capital gain on the

• You are able to claim an exemption for the child.

sale of a principal residence?

For more information on filing HOH, get FTB

Yes, if they meet the capital gain exclusion rules that

Pub. 1540, California Head of Household Filing

apply to a married individual filing a joint tax return.

Status.

For more information, get federal Publication 523,

Selling Your Home.

FTB Pub. 737 2016 Page 15

California Rdp Adjustments Worksheet - Recalculated Federal Adjusted Gross Income - 2016 Page 15

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