My client's qualifying child is a 22 year old college student living in campus housing. The Franchise Tax Board has sent him a H of H Audit questionaire. Item 6 says, did the child live with you all year? If not when was he with you? Item 7 says if not, check lived away at school. I assume we should say no to questiion 6 and put in the number of days the kid was in the taxpayer's house an dthen check lived away at school in item 7 and then everything will be okay. Am I right?
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For federal tax purposes, temporary absences for special circumstances, such as for school, vacation, business, medical care, military services, or detention in a juvenile facility, count as time lived with the taxpayer.
However, it appears CA views it differently. I would answer it as you suggest. -
Military services?Comment
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Calif HOH Questionnaires
In case you don't know - California sends the HOH questionnaires out about every 2 years. Its has been such a successful program for them to change a filing status from HOH to other filing status that they continue to raise revenue.
For your tax client, I would complete the same as you have outlined due to the College Student living on campus, but would still qualify for HOH filing status of the parent. (Temporary absence for special circumstances)
Here is a link from FTB http://www.ftb.ca.gov/individuals/hoh/index.shtml
SandyComment
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