Head of Household Audit Questionnaires Coming in July
The 2010 head of household (HOH) season is just around the corner. In July, we begin the first mailings of HOH Audit letters for the 2010 tax year. We expect to mail approximately 110,000 of these letters. 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.
The HOH Audit letters include a questionnaire to be completed by taxpayers to determine if they qualify for HOH filing status. Taxpayers who receive a 2010 HOH Audit Letter can complete the questionnaire in any of the following ways:
- Go to ftb.ca.gov and search hoh web response to find the HOH Audit Letter Web Response page. They will need their social security number and the FTB ID listed at the top of the questionnaire letter. Using this method of responding to the HOH Audit Letter will expedite the processing of the questionnaire.
- Fax the completed questionnaire, and any supporting information to 866.223.8195.
- Mail it with the enclosed pre-addressed envelope.
HOH audit staff review completed questionnaires to determine if taxpayers qualify for HOH filing status. If the questionnaire is incomplete, or provides conflicting information, we contact the taxpayer to resolve the issue. Once HOH filing status is confirmed, we mail an acceptance letter to qualified taxpayers. Acceptance letters only apply to the specific tax year examined and will not qualify the taxpayer for any other tax year.
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.
You and your clients can get more information about the HOH filing status, and can access the HOH Web Response Application by visiting our HOH Webpage.