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Head of Household (HOH) Audit Process

Beginning with tax year 2015, we require you to attach FTB 3532 , Head of Household Filing Status Schedule, to your tax return when you claim the Head of Household (HOH) filing status.

For tax year 2018, we will deny your HOH filing status if you do not attach FTB 3532 to your tax return.

You can find more information about the HOH filing status requirements on the Qualification Requirements page.

Head of Household Audit Process

We review the tax returns of taxpayers who claim HOH filing status because this filing status is often misunderstood. We ask taxpayers to provide information to determine if they qualify to use the HOH filing status.

Head of Household Audit Letters

Our HOH Audit letters ask specific questions to help us determine if you qualify for HOH. We may also ask you to provide substantiation. If you decide you do not qualify based on the information in the audit letter, you should check the “I do not qualify” box and send us back the audit letter by the date provided.

Incomplete or Conflicting Information Received

We ask taxpayers who complete the Schedule 3532, but have conflicting or missing information, to complete an information document request form and provide supporting documentation.

Acceptance Letters

We mail you an acceptance letter if your responses show you qualify for the head of household filing status. In the acceptance letter, we inform you of your qualification for the head of household filing status for the tax year specified.

Notice of Proposed Assessment

We send you a Notice of Proposed Assessment disallowing the head of household filing status if you do not qualify for the head of household filing status, or do not respond to the audit letter. If you do not respond to the information document request letter, we may also impose a penalty of 25% of the additional tax owed.

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Last Updated: 11.29.2018

 

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