Skip to Main Content

2015 Head of Household Notices of Proposed Assessment

April 06, 2017

Purpose of Bulletin

To inform staff that beginning in March 2017, we mailed approximately 7000 Notices of Proposed Assessment (NPA’s) for tax year 2015 denying the Head of Household (HOH) filing status. We have identified a potential issue with the 2015 HOH Form 3532 that may result in taxpayers receiving notices.

Background

There are two different scenarios involving Form 3532.

  • If the response on question 5 is left blank, our system assumes that the number of days the qualifying individual lived with them is zero.
  • Correct number of days was included on Form 3532, but did not transmit when the return was filed.
  • As a result, taxpayers may receive a HOH NPA due to the qualifying dependent not living with them for the required number of days. The denial reason will state “The individual you claimed as your qualifying person did not live with you for more than one-half of the taxable year.”

Additional Information

Tax year 2016 may also be impacted if their return has already been filed. In this case, they may provide a fully completed Form 3532 to the address below.

Taxpayer Inquiries

If you are contacted from a taxpayer who received a NPA regarding the denial of their HOH filing status, advise them to protest the NPA and include a fully completed Form 3532 with their protest. ******** They can submit a protest online via MyFTB or mail to the following address:

    Franchise tax board

    PO BOX 1286

    RANCHO CORDOVA CA 95741-1286

Help Us Improve Our Website

Don't include social security numbers or other personal/confidential information.



Thank you for your help.

If you need assistance, contact us.

Oops! Something went wrong.

We appreciate your feedback. Please try again later

Public Service Bulletins

Chat with an FTB Representative
 

You are leaving ftb.ca.gov

We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Ahora está saliendo de ftb.ca.gov

Nosotros no controlamos el sitio web al que se destina y no podemos aceptar ninguna responsabilidad por su contenido, enlaces, u ofertas. Revise las declaraciones de seguridad y confidencialidad del sitio antes de usar el sitio. Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.

Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.