Head of household filing status - Spidell

Head of household filing status

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Message Board Head of household filing status

  • This topic has 6 replies, 4 voices, and was last updated 1 week, 4 days ago by Kevin Young.
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    • #221939


      Client has her grandson living with her for all of 2019. She and he meet all of the requirements for qualifying child. He’s 20 years old – full time student. He has a W-2 for $9,500.

      Can she file HoH? Since he earned more than $4,200? I thought that since he qualifies as a dependent qualifying child, he would also enable her to file HoH, but the CA Form 3532 is telling me otherwise, because of his income. (He’s not a qualifying RELATIVE, but a qualifying CHILD.

      Thanks in advance…

    • #221941

      Is the rule different for Federal and CA??

    • #221999
      Karen Kroeger

      Her Grandson qualified child so his earnings don’t matter as long as she meets other requirements. Not sure why CA 3532 is not allowing that…did you leave #4 blank? They only want income for qualifying relative — if you put qualifying child’s income down, it might kick it out

    • #225356
      Kevin Young

      I would also like some guidance on this.  If the qualifying person is a qualifying child, should we leave box 4 of the 3532 blank??  Thank you.

    • #225357
      Kevin Young

      One more thing to the 3532–>instructions for line 4 ask for the “qualifying relative” not the “qualifying child”.  Since this issue for my client has now gone to “Final Notice Before Levy and Lien”, FTB says the only resolve is via protest and not an amended 3532 with support documentation.  Originally, FTB pointed to the fact that Box 3a was check as a “NO” regarding full time student as to why they disallowed the HOH status.  Now they are saying it is due to wages in box 4 exceed $4150?  Do you have any guidance on submitting a “Protest” for this type of matter.  Thank you again.

    • #225391
      Lynn Freer

      For the 2018 year the FTB screwed up and disallowed if the income was too high. The supposedly fixed the problem. Here’s what we wrote in early 2019. Confused, you do enter the income on line 4 but be sure to include all other boxes, including checking box 3A

      Kevin: What year was your problem? Maybe i can get it fixed

      f filing electronically, you must submit Form FTB 3532, Head of Household Filing Status Schedule, with the e-filed return. When the qualifying person is a child under age 19 or 24, check box 2a (Son, daughter, stepson, or stepdaughter) in Part II.

      Part III asks for the name, Social Security number, date of birth, and whether the child is a full-time student under age 24 or was permanently and totally disabled. List the child’s gross income in Part III, box 4.

      The FTB will process the (HOH) filing status for these taxpayers, even if the income is above $4,050 assuming the child meets the age and full-time student tests. If the child does not meet these tests, the child is not a qualifying child but may be a qualifying relative.

    • #225396
      Kevin Young

      Lynn:  Tax year was for 2018.  Like I said original disallowance was due to box 3A being checked “NO”.  I am on hold with TPH at the moment.  Should I hang up and we can collaborate??

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