3532: Head of Household Filing Status Schedule (2025)
California · FTB · Used for tax years 2025
California Form 3532 is the 2025 Head of Household Filing Status Schedule. 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
California Form 3532 is the Head of Household Filing Status Schedule for tax year 2025. It asks for your marital status and information about the person who qualifies you for head of household filing status.
The form directs you to attach it to your California Form 540, Form 540NR, or Form 540 2EZ.
What you'll need
Have the following information available to complete the schedule:
- Your name as shown on your tax return and your SSN or ITIN.
- Your marital or registered domestic partnership (RDP) status for 2025.
- Beginning and ending dates for each period you lived with your spouse/RDP during 2025, if applicable.
- Your qualifying person's relationship to you, first and last name, SSN, and date of birth.
- Their full-time student and permanent and total disability status, if the form directs you to answer those questions.
- Their gross income for 2025.
- The number of days they lived with you during 2025.
How to file
Attach Form 3532 to your California Form 540, Form 540NR, or Form 540 2EZ.
The supplied form text does not give a mailing address or e-file instructions.
Common mistakes
- Check only one marital status box in Part I and one qualifying-person relationship box in Part II.
- If you were legally married/RDP and lived with your spouse/RDP during 2025, list the beginning and ending dates for each period you lived together.
- When counting days your qualifying person lived with you, remember that the form allows days of temporary absence to be included. Examples include illness, education, business, vacations, military service, and incarceration.
- Remember to attach the schedule to your California Form 540, Form 540NR, or Form 540 2EZ.
Questions people ask
Which California tax returns can this schedule accompany?
The form says to attach it to Form 540, Form 540NR, or Form 540 2EZ.
What identifying information do I enter for my qualifying person?
Enter their first name, last name, SSN, and date of birth. Use the date format mm/dd/yyyy.
What if my qualifying person was age 19 or older in 2025?
The form directs you to line 3a, which asks whether the person was a full-time student under age 24 in 2025. If the person was younger than 19, the form directs you to line 4.
Can temporary absences count as days my qualifying person lived with me?
Yes. The form says you may include days of temporary absence, such as illness, education, business, vacations, military service, and incarceration.