Head of Household Audit Questionnaires Coming in July
The 2011 Head of Household (HOH) season is just around the corner. Beginning in mid-July we will begin mailing the HOH audit questionnaires. This year we expect to mail approximately 120,000 HOH Audit letters for the 2011 tax year. If you have clients who receive an audit letter, advise them to respond by the letter’s due date to avoid the Failure to Furnish Information Penalty.
HOH audit staff will review the completed questionnaires to determine if taxpayers qualify for the HOH filing status. If the audit letter questionnaire is incomplete, or provides conflicting information, we will contact the taxpayer to resolve the issue. Once we confirm the HOH filing status, we will mail an acceptance letter to the taxpayer. Acceptance letters only apply to the specific tax year examined and will not qualify the taxpayer for any other tax year.
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.
Taxpayers who receive a 2011 HOH audit questionnaire can complete it in any of the following ways:
- Go to ftb.ca.gov and search for hoh web response to find the HOH Audit Letter Web Response page. They will need their social security number and the FTB ID listed at the top of the letter. Using this method of responding will expedite questionnaire processing. Encourage your clients to use this method.
- Fax the completed questionnaire, and any supporting information to 866.223.8195.
- Mail the completed questionnaire in the enclosed pre-addressed envelope.
You and your clients can go to our HOH webpage get more information about the HOH filing status, and access the HOH Web Response Application.