3532: Head of Household Filing Status Schedule (2024)
California · FTB · Used for tax years 2024
California Form 3532 is the 2024 Head of Household Filing Status Schedule. It reports your marital status, your relationship to your qualifying person, and details about that person, including income and the number of days they lived with you.
Who files this form
Form 3532 is California’s Head of Household Filing Status Schedule for tax year 2024. It is used with California Form 540, Form 540NR, or Form 540 2EZ.
The schedule asks about your marital status and the person who qualifies you for head of household filing status. It refers you to the instructions for further guidance, but those instructions were not provided here.
What you'll need
Have the following information ready to complete the schedule:
- Your name as shown on your tax return and your SSN or ITIN.
- Your marital status. If you were legally married or in an RDP and lived together during 2024, the beginning and ending dates of each period you lived together.
- Your qualifying person’s relationship to you, first and last name, SSN, and date of birth.
- Information about the qualifying person’s full-time student status and permanent and total disability status, as applicable.
- The qualifying person’s gross income for 2024.
- The number of days the qualifying person lived with you during 2024.
The form does not list supporting documents you must submit.
How to file
Attach Form 3532 to your California Form 540, Form 540NR, or Form 540 2EZ.
The supplied form does not give a mailing address or e-filing instructions.
Common mistakes
Do not overlook the reminder about counting days on line 5. You may include days your qualifying person was temporarily absent from your home because of illness, education, business, vacations, military service, or incarceration.
For a qualifying person born or deceased during the year, the form says to enter 365 days, or 366 days in a leap year. It also directs you to the instructions for this situation.
Questions people ask
Which California return does this schedule go with?
Attach it to Form 540, Form 540NR, or Form 540 2EZ.
How do I report my qualifying person’s relationship to me?
Check one box in Part II. The choices cover children and stepchildren; certain siblings, grandchildren, nephews, and nieces; eligible foster children; parents and stepparents; and the other relatives listed on the form. The form says to see the instructions for guidance.
What if my qualifying person was age 19 or older in 2024?
Go to line 3a, which asks whether the person was a full-time student under age 24 in 2024. Line 3b asks whether the person was permanently and totally disabled in 2024. If the person was younger than 19, the form directs you to line 4.
What if I lived with my spouse or RDP during 2024?
Part I includes a box for being legally married or in an RDP and living together during 2024. If that applies, list the beginning and ending dates for each period you lived together.