California Joint Custody Head of Household
A credit is allowed to a qualified joint custody head of household, This credit applies to individuals only. There is no comparable federal credit, The amount of the credit for joint custody is the lesser of 30 percent of the tax or the maximum allowable amount $393. The credit is allowed only if you are filing your tax return using a married/RDP filing separately filing status.
Eligibility
The taxpayer is not married at the end of the year, or if married, the taxpayer's spouse was not a member of the household during the entire year and the taxpayer used the married filing separate filing status, maintains as his/her home a household that is also the principal residence for a qualifying child for at least 146 days, but not more than 219 days of the tax year.
(Non)Refundable
Refundable
How To Claim
Use form 540 to claim Joint custody head-of-household credit and enter the credit code 197 in line 25/26.
Joint Custody Head of Household