3532 SP: Anexo para el Estado Civil de Cabeza de Familia (2025)
California · FTB · Used for tax years 2025
California Form 3532 SP is the Spanish-language Head of Household Filing Status Schedule for 2025. It reports your marital status and details about your qualifying person, including their relationship to you, income, and the number of days they lived with you.
Who files this form
Form 3532 SP is California’s Head of Household Filing Status Schedule for tax year 2025. It asks about your marital status and the person who qualifies you for head of household status.
Attach it to your California Form 540, Form 540NR, or Form 540 2EZ SP.
What you'll need
Have the following information ready to complete the schedule:
- Your name as shown on your tax return and your Social Security number or ITIN.
- Your marital status for 2025. If you were legally married/RDP and lived with your spouse/RDP during 2025, 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.
- The qualifying person’s gross income for 2025 and the number of days they lived with you during 2025.
- If the qualifying person was age 19 or older in 2025, information about their full-time student status and whether they were totally and permanently disabled.
How to file
Attach Form 3532 SP to your California Form 540, Form 540NR, or Form 540 2EZ SP.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
- Do not leave out periods you lived with your spouse/RDP in 2025 if you select line 1f. Enter the start and end dates for each period.
- Follow the age directions in Part III: if your qualifying person was age 19 or older in 2025, go to line 3a. Otherwise, go to line 4.
- When counting days your qualifying person lived with you, remember that you may include temporary absences, such as illness, education, business, vacation, military service, and incarceration.
- The form says to enter 365 days, or 366 in a leap year, if your qualifying person was born or died during the year. It also directs you to consult the instructions, which were not supplied here.
Questions people ask
Which tax return should I attach this schedule to?
Attach it to California Form 540, Form 540NR, or Form 540 2EZ SP.
What identifying information do I enter for my qualifying person?
Enter their first name, last name, Social Security number, and date of birth.
Do I need to report my qualifying person’s income?
Yes. Line 4 asks for the qualifying person’s gross income for 2025.
Can temporary absences count as days my qualifying person lived with me?
Yes. The form says you may include temporary absences for reasons such as illness, education, business, vacation, military service, and incarceration. It directs you to the instructions for more detail.