California allows a nonrefundable exemption tax credit for the filer, spouse (if married filing jointly) and dependents, and additional exemption credits for the filer and spouse if blind and/or a senior. A phase out applies to the credit (see below).

Nonresident Alien (NRA) Dependents - CA may allow NRA dependents who don’t have a federal ITIN if other ID information is provided, retroactive to 1/1/2018. FTB Form 3568 is used as a means of providing alternative identity information. 

CA Blind Exemptions - The first year claimed requires attachment of a doctor’s statement. It must indicate that the filer and/or spouse (not allowed for dependents) cannot see better than 20/200 while wearing glasses or contact lenses, or that their field of vision is not more than 20 degrees.

CA Senior Exemptions - Taxpayer or spouse (not allowed for dependents) must be 65 years of age or older by December 31 of the tax year to qualify for an additional credit. However, if the 65th birthday falls on January 1, the taxpayer (or spouse if applicable) is considered to be age 65 on December 31 of the preceding year.