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Definitions

Registered Domestic Partnership – Two persons who

Considered Unmarried (Head of Household) – To

filed a Declaration of Domestic Partnership with the

qualify for head of household filing status, a married

California Secretary of State.

taxpayer or RDP shall meet the requirements to be

considered unmarried or considered not in a registered

Marriage – A legal union of two persons that is

domestic partnership. One of those requirements is that

denominated as a marriage.

the taxpayer’s spouse or partner has not have lived in the

Married – United in a legally recognized marriage.

home at any time during the last six months of the tax

Spouse – A married person or a person who is part of a

year.

lawful marriage.

Divorce – The legal termination of a marriage.

Former Spouse – A former married person or a person

Decree of Dissolution – The Final Judgment of Divorce

who was previously part of a legal marriage.

(also referred to as a Decree of Dissolution or Decree of

Married/RDP Filing Jointly Filing Status – A filing

Divorce); the court order that terminates a marriage and

status for married couples who were married as of the

certain registered domestic partnerships. The marriage

last day of the tax year. Beginning in 2007, this filing

or registered domestic partnership is not officially

status may also be used by RDPs who have registered

terminated until a final decree is issued by the court.

as domestic partners with the California Secretary of

Legal Separation – To be legally separated, a person

State by the last day of the tax year.

receives a final decree of legal separation issued by

Married/RDP Filing Separately Filing Status – A

a court. A petition for legal separation, an informal

filing status for married couples and RDPs who choose

separation agreement, or simply living apart from a

to report their respective incomes, exemptions, and

spouse/RDP is not the same as being legally separated

deductions on separate tax returns.

under a final decree of legal separation.

Unmarried/Not in a Registered Domestic

Termination/Dissolution of RDP – Depending on the

Partnership – A taxpayer is unmarried and not in a

circumstances, registered domestic partnerships may be

registered domestic partnership if on the last day of the

terminated either by court order following a dissolution

tax year, one of the following applies:

proceeding in the Superior Court or by filing a Notice of

Termination of Domestic Partnership with the California

•

The taxpayer has never been married and never

Secretary of State.

entered into a registered domestic partnership.

Mother – A female parent that has born an offspring,

•

The taxpayer is legally divorced from his or her

has adopted a child, or otherwise established a maternal

spouse/RDP under a final decree of divorce or a final

relationship with another person.

decree of dissolution of an RDP. A petition for divorce

or dissolution of an RDP or an interlocutory decree

Father – A male parent who functions in a paternal

of divorce or interlocutory decree of an RDP is not

capacity with regard to another.

the same as a final decree. A married/RDP taxpayer

Parent – A father or mother.

remains married or an RDP until the final decree is

issued.

•

The taxpayer is legally separated from his or her

spouse/RDP under a final decree of legal separation.

A petition for legal separation or an informal

separation agreement is not the same as a final

decree of legal separation. Also, simply living apart

from a spouse/RDP is not the same as being legally

separated under a final decree of legal separation.

A married/RDP taxpayer is unmarried or not in an RDP

for head of household purposes if the taxpayer’s

spouse/RDP was a nonresident alien at any time during

the year. However, if the taxpayer filed a joint tax return

in a previous year by choosing to treat the spouse/RDP

as a resident, the choice continues in subsequent tax

years until it is revoked. If the taxpayer has not revoked

the choice by the extended due date for filing a tax return

in the current year, the nonresident alien spouse/RDP is

still a resident for tax purposes in the current year and the

taxpayer remains married or an RDP.

Page 16 FTB Pub. 737 2016

California Rdp Adjustments Worksheet - Recalculated Federal Adjusted Gross Income - 2016 Page 16

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