Head of Household Audit Questionnaires Coming in August
The 2013 head of household (HOH) season is just around the corner. In mid-August, we begin mailing the HOH audit questionnaires. This year, we expect to mail approximately 90,000 HOH Audit Letters for the 2013 tax year.
Our HOH audit staff review the completed questionnaires to determine if taxpayers qualify for the HOH filing status. If the questionnaire is incomplete or provides conflicting information, we contact the taxpayer to resolve the issue. Once we confirm the HOH filing status, we mail an acceptance letter to the taxpayer. Our tax-year specific acceptance letters only apply to the specific tax year examined and do 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 your clients receive an HOH 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 claimed the HOH filing status, have the option to electronically complete and include the HOH Audit 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 2013 HOH Audit Letter may 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 to responded to the HOH Audit Letter expedites 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 the completed questionnaire with the enclosed preaddressed envelope.