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.
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.”
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.
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
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