Dependent parent credit Credit code 173

Overview

You may be able to claim this credit if you cared for an elderly parent. Your parent does not have to live with you.

Check if you qualify

You must meet all of the following:

  • You were married/registered domestic partner (RDP) but filed separately
  • Your spouse/RDP did not live with you the last 6 months of the year
  • You paid over 1/2 of the household expenses for your parent

You cannot file:

  • Single
  • Head of household
  • Qualifying widow(er)
  • Married/RDP filing jointly

What you'll get

The most you can claim is $469.

How to claim

File your income tax return. To estimate your credit amount:

540 Form

  1. Take the amount from California Resident Income Tax Return (Form 540), line 35
  2. Multiply the amount by 30%
  3. Enter the result or $469, whichever is less, on line 43 or 44

Visit Credit for Dependent Parent under Special Credits and Nonrefundable Credits for more information.

540NR Long Form

Use California Nonresident or Part-Year Resident Income Tax Return (Long Form 540NR).

  1. Subtract line 11 from line 31
  2. Enter the amount from line 41
  3. Add line 1 and line 2
  4. Multiply the amount by 30%
  5. Enter the result or $469, whichever is less, on line 52

If you claim this credit, you cannot claim the joint custody head of household credit.

Visit Credit for Dependent Parent under Special Credits and Nonrefundable Credits for more information.