3532 SP: Anexo para el Estado Civil de Cabeza de Familia (2024)
California · FTB · Used for tax years 2024
California Form 3532 SP is the Spanish-language Head of Household Filing Status Schedule for 2024. It reports your marital status and information about your qualifying person, including their relationship to you, gross income, and the number of days they lived with you.
Who files this form
Form FTB 3532 SP is the 2024 California Head of Household Filing Status Schedule. It asks for your marital status and information about the person who qualifies you for head of household status.
The form directs you to attach it to California Form 540, Form 540NR, or Form 540 2EZ SP. The provided text does not explain the full eligibility rules for head of household status.
What you'll need
Have the following information ready to complete the schedule:
- Your name as it appears on your tax return and your Social Security number or ITIN.
- Your marital status for 2024. If you were legally married/RDP and lived with your spouse/RDP during 2024, provide the start and end dates of each period you lived together.
- Your qualifying person's relationship to you, first and last name, Social Security number, and date of birth.
- Their 2024 gross income and the number of days they lived with you during 2024.
- If they were age 19 or older in 2024, information about full-time student status and total and permanent disability, as requested in Part III.
How to file
Attach the completed FTB 3532 SP to your California Form 540, Form 540NR, or Form 540 2EZ SP.
The provided text does not give a mailing address or electronic filing instructions.
Common mistakes
- Missing the age-based directions in Part III: If your qualifying person was age 19 or older in 2024, go to line 3a. Otherwise, go to line 4.
- Overlooking temporary absences when counting days: The form says you may include days your qualifying person was temporarily away for illness, education, business, vacation, military service, or incarceration.
- Missing the special day-count instruction for a birth or death: If your qualifying person was born or died during the year, the form directs you to enter 365 days, or 366 days for a leap year, and refers you to the instructions.
Questions people ask
Which California return should this schedule accompany?
Attach it to Form 540, Form 540NR, or Form 540 2EZ SP.
What relationship choices appear for the qualifying person?
The form lists a child or stepchild; grandchild, sibling, half-sibling, stepsibling, niece or nephew; qualifying foster child; parent or stepparent; and grandparent, son-in-law, daughter-in-law, parent-in-law, sibling-in-law, aunt or uncle. It refers you to the instructions for qualification details.
Do I need to report my qualifying person's income?
Yes. Line 4 asks for the qualifying person's gross income for 2024 and refers you to the instructions.
What if I lived with my spouse/RDP during 2024?
Part I includes a box for being legally married/RDP and living with your spouse/RDP during 2024. If you select it, enter the start and end dates of each period you lived together.