What Is CA Form 3532 for Head of Household?

California Form 3532, the Head of Household Filing Status Schedule, is a supplemental form required by the state’s Franchise Tax Board (FTB). It must be attached to a California income tax return (Form 540, 540NR, or 540 2EZ) when a taxpayer claims the head of household (HOH) filing status. The form’s purpose is to verify that the taxpayer meets the requirements for this status, which provides a lower tax rate and a higher standard deduction. Failure to attach a completed Form 3532 will result in the FTB denying the claim, leading to a higher tax bill or a smaller refund.

Who Must File Form 3532

Any taxpayer claiming the head of household filing status on a California tax return must also file Form 3532. The FTB requires this schedule to prevent improper claims because the rules for qualifying for HOH status can be complex. The form helps clarify situations that carry a higher potential for misinterpretation.

For example, a taxpayer who was married and lived apart from their spouse for the last six months of the year must meet the “considered unmarried” criteria. Another scenario involves claiming a parent as a qualifying person, which requires the taxpayer to have paid more than half the cost of keeping up the parent’s home for the entire year, even if the parent does not live with them.

Information Needed to Complete Form 3532

Before filling out Form 3532, it is necessary to gather specific information. The form, which can be found on the FTB website, is divided into parts addressing different aspects of the head of household qualification rules.

The form requires basic taxpayer information, like your full name and Social Security Number (SSN). It then focuses on the “Qualifying Person,” who is the individual that allows you to claim HOH status. You will need to provide the following:

• The qualifying person’s full name, SSN, their relationship to you, and the number of months this person lived with you.
• If your qualifying person is your child, the other parent’s full name and their SSN, if known. This helps the FTB prevent two individuals from improperly claiming HOH status using the same child.
• Confirmation that you paid more than half the cost of keeping up the home where you and the qualifying person lived.

These costs include expenses like rent, mortgage interest, property taxes, utilities, home repairs, and food eaten in the home. You should be prepared to calculate your total household costs to show your contribution exceeded 50%.

Submitting Form 3532 with Your Tax Return

The method for submitting Form 3532 depends on how you file your California tax return. The form is not sent to the FTB by itself; it must be included with your annual tax filing.

For individuals who file by mail, you must physically attach the completed Form 3532 to your signed tax return. The FTB instructs that the schedule should be placed right after the main tax form. Failing to attach it will lead to processing delays and a denial of your HOH filing status.

If you use tax preparation software to e-file your return, the software will ask questions to determine your eligibility. If you qualify, the software will generate Form 3532 and electronically attach it to your e-filed return.

After submission, the FTB will process your return with the attached Form 3532. The FTB may send a notice requesting further documentation to verify your claim, such as copies of utility bills, rental agreements, or school records. You should respond to such notices promptly to avoid having your HOH status reversed.