California Determines Taxpayer Doesn’t Qualify for Head of Household Status (Decision 3 of 3)

The California State Board of Equalization (SBOE) sustained the Franchise Tax Board’s (FTB) action, finding that Taxpayer wasn’t qualified for head of household filing status. Taxpayer filed a California resident individual income tax return, claiming head of household status and dependent exemptions for her sons. Taxpayer submitted FTB Form 4803e, claiming one of her sons as a qualifying person. The FTB denied the filing status because Taxpayer’s son was not under 19 years of age and was not a full-time student. However, the FTB allowed the dependent exemption credit for her other son. The SBOE noted that Taxpayer’s other son ...