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. If you are an RDP and file head of household for federal purposes, you may file head of household for California purposes only if you meet the requirements to be considered unmarried or considered not in a domestic partnership.

Exception : If you file a joint tax return for federal purposes, you may file separately for California if either spouse was either of the following:

An active member of the United States armed forces or any auxiliary military branch during 2024.

A nonresident for the entire year and had no income from California sources during 2024. Community Property States : If the spouse earning the California source income is domiciled in a community property state, community income will be split equally between the spouses. Both spouses will have California source income and they will not qualify for the nonresident spouse exception.

If you had no federal filing requirement, use the same filing status for California that you would have used to file a federal income tax return.

If you filed a joint tax return and either you or your spouse/RDP was a nonresident for 2024, file Form 540NR, California Nonresident or Part-Year Resident Income Tax Return.