되는 경우가 있습니다만 대부분의 경우는 연방 정부 Filing Status를 따라가게 됩니다.
예외 경우:
https://www.ftb.ca.gov/file/personal/filing-status/married-rdp-filing-jointly.html
If you file a joint return for federal purposes, you may file separately for California if either spouse was one of the following:
An active member of the United States armed forces or any auxiliary military branch during the year
A nonresident for the entire year and had no income from California sources during the year
pnacpablog.com