Joint custody head of household Credit code 170

Overview

You may qualify for this credit if:

  • You have joint custody of a:
    • Child
    • Stepchild
    • Grandchild
  • You pay for more than half their expenses

You cannot file:

  • Married/registered domestic partner (RDP) filing jointly
  • Head of household
  • Qualifying widow(er)

Check if you qualify

There must be a custody agreement, and you:

  • Were not married/RDP at the end of the tax year
  • Were married/RDP but lived apart from your spouse for the whole tax year
  • Supplied more than 1/2 of the household expenses for your home
    • Your home must also have been your child’s main home for at least 146 days but not more than 219 days.

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 Joint Custody Head of Household 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 51

If you claim this credit, you cannot claim the dependent parent credit.

Visit Credit for Joint Custody Head of Household under Special Credits and Nonrefundable Credits for more information.