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HEAD OF HOUSEHOLD (HOH) AUDIT LETTER - 2008 TAX YEAR

PURPOSE OF BULLETIN

To inform staff that we began mailing HOH audit letters this month.

BACKGROUND

Each year we review the returns of taxpayers who claim the HOH filing status because the qualifications for this filing status are commonly misunderstood.

We anticipate mailing approximately 140,000 HOH audit letters for the 2008 tax year between July 2009, and December 2009.

HOH AUDIT LETTER

The audit letter tells taxpayers:

  • Why we are reviewing their filing status information.
  • How to obtain assistance in completing the questionnaire.
  • How to return the completed questionnaire.
  • The qualification requirements for HOH..
  • Frequently asked questions about HOH. The letter also includes information on how to obtain assistance with completing the questionnaire for Spanish speaking taxpayers. Taxpayers should complete the 2008 HOH audit letter and return it to us by the response due date on the letter:

AUDIT PROCESS

HOH audit staff will:

  • Review completed questionnaires to determine if taxpayers qualify for the HOH filing status.
  • Call taxpayers or send follow up letters if responses are incomplete or contain conflicting information.
  • Send a HOH acceptance letter to qualified taxpayers.
  • Send a Notice of Proposed Assessment disallowing the HOH filing status to taxpayers who do not respond to the audit letter, or do not qualify for the HOH filing status based on their responses in the questionnaire. A failure to furnish information penalty will be assessed on all taxpayers who do not respond by the due date on the audit letter. Note: Acceptance letters only apply to the specific tax year examined and do not qualify the taxpayer for any other tax year.

TAXPAYERS WHO E-FILED

Taxpayers who filed electronically and claimed the head of household filing status had the option of completing and including an electronic HOH questionnaire (Schedule HOH/FTB 4803E) with their e-filed return. We will not send an HOH audit letter to taxpayers who submitted this information with their return. However, they may still receive a follow up audit letter if the information they provided electronically was incomplete or conflicting.

NEW THIS YEAR

We reduced the 2008 audit letter questionnaire from 12 to 11 questions.

MAILING SCHEDULE AND VOLUMES

The 2008 HOH audit letter mailings began in July 2009. We anticipate weekly mailings of approximately 7,000 letters to continue through December 2009.

TAXPAYER INQUIRIES

We cannot take the 2008 HOH information over the telephone or in person. Tell the taxpayers to complete and return the audit letter questionnaire by the date specified on their letter. Taxpayers may:

  • Respond using the HOH web Response Application, they will need their social security number and the FTB ID number listed at the top of the audit letter.
  • Return the questionnaire to us by mail.
  • Fax the completed audit questionnaire to the fax number shown on the cover letter. A list of frequently asked questions is attached to this bulletin. The same questions are also included with the audit letters we mail to taxpayers. Taxpayers can get more information, go to ftb.ca.gov and search for HOH.

 

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