![]() ![]() Taxpayers should not consider the instructions as authoritative law.Ĭalifornia requires taxpayers who use head of household (HOH) filing status to file form FTB 3532, Head of Household Filing Status Schedule, to report how the HOH filing status was determined.Īttach the completed form FTB 3532 to your Form 540, California Resident Income Tax Return, Form 540NR, California Nonresident or Part-Year Resident Income Tax Return, or Form 540 2EZ, California Resident Income Tax Return, if you claim HOH filing status.īeginning in tax year 2018, if you do not attach a completed form FTB 3532 to your tax return, we will deny your HOH filing status. It is not possible to include all requirements of the California Revenue and Taxation Code (R&TC) in the instructions. We include information that is most useful to the greatest number of taxpayers in the limited space available. The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540), California Adjustments – Residents, or Schedule CA (540NR), California Adjustments – Nonresidents or Part-Year Residents, and the Business Entity tax booklets. Additional information can be found in FTB Pub. ![]() For more information, go to ftb.ca.gov and search for conformity. When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. However, there are continuing differences between California and federal law. In general, for taxable years beginning on or after January 1, 2015, California law conforms to the Internal Revenue Code (IRC) as of January 1, 2015. References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC). ![]()
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