California Revenue and Taxation Code

§ 18521

RTC § 18521 Effective Jan 1, 2007Div. 2 · Part 10.2 · Ch. 2 · Art. 1

Statute text

(a)(1) Except as otherwise provided in this section, an individual shall use the same filing status that he or she used on his or her federal income tax return filed for the same taxable year.

(2)If the Franchise Tax Board determines that the filing status used on the taxpayer’s federal income tax return was incorrect, the Franchise Tax Board may, under Section 19033 (relating to deficiency assessments), revise the return to reflect a correct filing status.

(3)If either spouse or domestic partner was a nonresident for any portion of the taxable year, and the couple files a joint federal income tax return, the spouses or domestic partners shall be required to file a joint nonresident return.

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Legislative history

Amended by Stats. 2006, Ch. 802, Sec. 4. Effective January 1, 2007.