CALIFORNIA FAMILY LAW
...Income Tax Matters
......Tax Returns/Rates
.........Filing Status
............Head of Household
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Head of household defined.

Individual treated as not married at close of taxable year if such individual is so treated under IRC 7703(b).

Tax implications of parties living separate and apart with no marital actions pending; W entitled to file as HOH; H's income his s/p.

Parties are not separated for tax purposes as long as still living under same roof. May not file as head of household unless physically separated.

Cal. extends head of household test to spouses treated as unmarried.