Married/RDP Filing Separately
Community property rules apply to the division of income if you use the married/RDP filing separately filing status. For more information, get FTB Pub. 1031, Guidelines for Determining Resident Status, FTB Pub. 737, Tax Information for Registered Domestic Partners, or FTB Pub. 1032, Tax Information for Military Personnel. See “ Order Forms and Publications ” or go to ftb.ca.gov/forms .
You cannot claim a personal exemption credit for your spouse/RDP even if your spouse/RDP had no income, is not filing a tax return, and is not claimed as a dependent on another person’s tax return.
You may be able to file as head of household if your child lived with you and you lived apart from your spouse/RDP during the entire last six months of 2024.