The taxpayer must use the same filing status for California that was used on their Federal Income Tax Return except under certain circumstances where a joint return was filed for federal but a separate return is filed for California. Those circumstances include:

a.Either spouse was an active member of the U.S. armed forces or any auxiliary military branch during the year
b.Either spouse was a non-resident for the entire year and had no income from California sources during the year
c.Both A and B
d.None of the above