Skip Navigation or Skip to Content

California Head of Household Form Confusion

This article is reproduced with permission from Spidell Publishing, Inc.

The California Franchise Tax Board (FTB) requires taxpayers filing as head of household to attach Form 3532, Head of Household Filing Status Schedule. Part III, line 4 asks for the gross income of the qualifier. However, there is no place to indicate whether the qualifying child is a full-time student or is disabled. So, if the amount included on this line is greater than $4,000, there is concern that the FTB could disallow the filing status.

Per discussion with the FTB, they will not automatically disallow the head of household filing status if the taxpayer reports that the qualifier is a child who earns more than $4,000. Therefore, it is important to complete the form accurately and file it with the California income tax return accordingly.

The taxpayers should keep in mind that, like any other head of household filer, the taxpayers may be subject to an audit at a later time.

For more information about this article, please contact our tax professionals at or toll free at 844.4WINDES (844.494.6337).
Payments OnlineTaxCaddy
Secure File TransferWindes Portal