Article: 50316

Overview

Senior Head of Household Credit (Code 163)

Qualifications:

• 65 or older by Dec 31
• Qualified as HOH in at least one of the past 2 years
• Qualifying person died in past 2 years
• Income below $95,779

Maximum credit: $1,806

Add Senior Head of Household Credit

To add CA Senior Head of Household Credit:

1. Go to the State taxes section.
2. Select I’d like to see the forms I’ve filled out or search for a form.
3. In the drop list, select California.
4. Select the Credits tab.
5. Select California Miscellaneous Credits to add and open the form.
6. Select Senior Head of Household Credit.
7. Click Save to apply changes.

Joint Custody Head of Household Credit (Code 170)

Qualifications:

• Custody agreement in place
• You were unmarried or lived apart all year
• Paid over half of household expenses
• Child lived with you 146–219 days

Maximum credit: $592

To add Joint Custody Head of Household Credit:

1. Go to the State taxes section.
2. Select I’d like to see the forms I’ve filled out or search for a form.
3. In the drop list, select California.
4. Select the Credits tab.
5. Select California Miscellaneous Credits to add and open the form.
6. Select Joint Custody Head of Household.
7. Click Save to apply changes.

Dependent Parent Credit (Code 173)

Qualifications:

• MFS status with no spouse in home last 6 months
• Paid over half of parent’s household expenses

Maximum credit: $592

To add Dependent Parent Credit:

1. Go to the State taxes section.
2. Select I’d like to see the forms I’ve filled out or search for a form.
3. In the drop list, select California.
4. Select the Credits tab.
5. Select California Miscellaneous Credits to add and open the form.
6. Select Dependent Parent Credit.
7. Click Save to apply changes.

Child Adoption Costs Credit (Code 197)

Qualifications:

• Adopted a child who is a U.S. citizen or legal resident
• Child was in custody of a CA agency

Eligible costs include agency fees, uncovered medical costs, and travel

Maximum credit: $2,500 per child; excess carries forward

To add Child Adoption Costs Credit:

1. Go to the State taxes section.
2. Select I’d like to see the forms I’ve filled out or search for a form.
3. In the drop list, select California.
4. Select the Credits tab.
5. Select California Miscellaneous Credits to add and open the form.
6. Select Child Adoption Costs Credit.
7. Click Save to apply changes.

Further Information

Visit ftb.ca.gov for detailed eligibility on each credit.