California
Head of Household
Filing Status
FTB Pub. 1540A
Are You Eligible?
Franchise Tax Board
FTB Publication 1540A | Information
Checklist for Married Taxpayers
Did you live apart from your spouse for the entire
last six months of the year?
q Yes q No
Did your birth child, stepchild, adopted child, or
eligible foster child live with you for more than
one-half of the year and meet the requirements to
be your qualifying child* or qualifying relative*?
q Yes q No
If you answered yes to both of the above
questions, you may qualify for the Head of
Household filing status.
*Get FTB Pub. 1540 for complete information,
including the requirements that must be
met for a person to be a qualifying child or
a qualifying relative.
FTB Pub. 1540A (REV 01-2007)
To Order FTB Pub.1540
Website:
www.ftb.ca.gov
Telephone:
(800) 338-0505
• Stay on the line for service in English.
• Press 2 for Spanish.
• Press 1 for personal income tax.
• Press 4 to order forms and publications.
• Follow the voice prompts and enter
code 934 for FTB Pub. 1540.
California Head of Household Filing Status
(FTB Pub. 1540) contains detailed information
about the head of household filing status,
including the following subjects:
• General rules for the head of household
filing status.
• Self-tests that will help you determine if
you are eligible for the head of household
filing status.
• Definitions of the terms used.
• Information on where to get assistance
by telephone.
Are You Eligible?
We designed this brochure to help you determine
if you qualify to use the head of household filing
status. Because the law allowing this status has
very specific rules that you must meet, carefully
consider the information provided before filing
your tax return. Read the information in this
brochure, review the appropriate checklist for
unmarried or married taxpayers, and get a copy
of California Head of Household Filing Status
(FTB Pub. 15