California Dependent Parent
A credit is allowed to a taxpayer filing married/RDP tax return who is taking care of either spouse's parent. This credit is similar to the Joint Custody Head of Household credit, and use the same worksheet to figure out the credit. If you are eligible for both, you can claim only one credit. The amount of the credit for joint custody is the lesser of 30 percent of the tax or the maximum allowable amount $393.
Eligibility
You furnished over one-half the household expenses for your dependent mother?s or father?s home, whether or not she or he lived in your home.
(Non)Refundable
Refundable
How To Claim
Use form 540 to claim Joint custody head-of-household credit and enter the credit code 173 in line 25/26.
Dependent Parent