Credit for Senior Head of Household
A taxpayer can claim this credit (without qualifying as head of household in the current year) if they:
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Were 65 years of age or older on December 31 of the tax year;
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Qualified as head of household in one of the two preceding tax years by providing a household for a qualifying individual who died during one of the two preceding tax years; and
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Did not have adjusted gross income over annually inflation adjusted AGI limit (see adjacent table).
The credit is the lesser of:
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2% of the taxpayer's California taxable income for the year, or
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The credit limit for the year (see adjacent table).