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Tax News 2009 Head of Household (HOH) Audit Letters

The first mailing of HOH Audit Letters for tax year 2009 began at the end of July. We expect to mail approximately 135,000 HOH Audit Letters for the 2009 tax year.

HOH audit staff review the completed questionnaires from the audit letters to determine if taxpayers qualify for the HOH filing status. If the audit letter 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 qualified taxpayers. Acceptance letters apply only to the specific tax year examined and will not qualify the taxpayer for any other tax year.

Taxpayers who fail to respond to the letter, 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 a failure to furnish information penalty.

Taxpayers who receive a 2009 HOH Audit Letter can complete the questionnaire any of the following ways:

  • Go to ftb.ca.gov and search for hoh web to find the HOH Audit Letter Web Response page. Taxpayers will need their social security number and the FTB ID listed at the top of the letter. This is the fastest way to process the audit letter.
  • Fax the completed questionnaire in the letter, and any supporting information to 866.223.8195.
  • Mail the letter’s questionnaire using the enclosed pre-addressed envelope.

You and your clients can get more information about the HOH filing status, and can access the HOH Web Response Application by visiting our HOH webpage.

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