Update on the new Head of Household process December 2020 Tax News

Back in January we began the new process of verifying Head of Household (HOH) filing status when incoming returns are processed using the information provided on FTB Form 3532.

Taxpayers who do not:

  • Include the FTB Form 3532
  • Qualify for the HOH based on the information provided on the form, receive a Notice of Tax Return Change (NTRC) denying the HOH filing status

During this 2020 filing season, approximately 2 million taxpayers claimed the HOH filing status for their 2019 tax year returns. Taxpayers not meeting the HOH status requirements received notification via NTRC within weeks of filing their returns. The NTRC provided specific reasons why they did not qualify for the HOH status. For taxpayers that disagreed with the NTRC, they were able to utilize our contact centers via phone, online chat, or correspondence, providing a simpler process for taxpayers to resolve their issue.

We are committed to providing excellent customer service and continue to explore innovative ways to improve our processes to better serve California taxpayers.