Head of Household Audit Questionnaires Coming in July
The 2012 head of household (HOH) season is just around the corner. In mid-July, we begin mailing the HOH audit questionnaires. This year, we expect to mail approximately 100,000 HOH Audit Letters for the 2012 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, the taxpayer is contacted to resolve the issue. Once we confirm the HOH filing status, we mail an acceptance letter to the taxpayer. Acceptance letters only apply to the specific tax year examined and will not qualify the taxpayer for other tax years.
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 the failure to furnish information penalty.
Taxpayers who e-filed and claim the HOH filing status, have the option of electronically completing and including the HOH questionnaire (FTB 4803E) with their e-filed return. We will not mail an HOH Audit Letter to taxpayers who submitted this information electronically. They may, however, still receive a follow-up letter if they provided incomplete or conflicting information.
Taxpayers who receive a 2012 HOH Audit Letter can complete the questionnaire in any of the following ways:
- Go to ftb.ca.gov and search for hoh web response. They will need their social security number and the FTB ID shown at the top of the questionnaire letter. Using this method of responding to the HOH Audit Letter will expedite the processing of the questionnaire. Encourage your clients to use this method.
- Fax the completed questionnaire, and any supporting information to 866.223.8195.
- Mail it with the enclosed preaddressed envelope.