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Head of Household Audit Questionnaires Coming in July

The 2008 head of household (HOH) season is just around the corner. In July, we begin mailing audit questionnaires. This year we expect to send approximately 130,000 HOH Audit letters for the 2008 tax year.

HOH audit staff review the completed questionnaires to determine if taxpayers qualify for the HOH filing status. If the audit letter questionnaire is incomplete, or provides conflicting information, we contact the taxpayer to resolve the issue. Once the HOH filing status is confirmed, we mail an acceptance letter to the taxpayer. Acceptance letters only apply to the specific tax year examined.

Taxpayers who fail to respond to the questionnaire, or whose responses indicate they do not qualify for HOH, can expect a Notice of Proposed Assessment that disallows their HOH filing status. If you have clients who receive an audit letter, advise them to respond by the letter’s due date to avoid a failure to furnish information penalty.

Taxpayers who receive a 2008 HOH Audit Letter can complete the questionnaire any of the following ways:

  • Go to ftb.ca.gov and search for hoh web to find the HOH Audit Letter Web Response page. Taxpayers will need their social security number and the FTB ID number listed at the top of the questionnaire letter.
  • Fax the completed questionnaire, and any supporting information to 866.223.8195.
  • Mail it with the enclosed pre-addressed envelope.

You and your clients can get more information about the HOH filing status, and can access the HOH web response application by visiting our Head of Household Filing Status webpage.


Back to July 2009 Tax News