New FTB procedure for HOH notices - Spidell

New FTB procedure for HOH notices

Beginning in late September through October 2019, the FTB will be mailing 66,500 Notices of Proposed Assessment denying HOH filing status for the 2018 tax year. (FTB Tax News (September 2019))

However, for the 2019 tax year, the FTB has announced that it will follow a new procedure for addressing HOH filing status issues. (FTB Tax News (October 2019)) Beginning with tax year 2019 returns processed in 2020, if a taxpayer does not qualify for HOH based on the information provided on the taxpayer’s Form FTB 3532, Head of Household Filing Status Schedule, or if the taxpayer does not provide a Form FTB 3532, the taxpayer will receive a Notice of Tax Return Change (instead of an NPA) to deny the HOH filing status.