- You were 65 years of age or older on December 31, 2012. If your 65th birthday is on January 1, 2013, you are considered to be age 65 on December 31, 2012.
- You qualified as a Head of Household in 2010 or 2011 by providing a household for a qualifying individual who died during 2010 or 2011.
- You did not have an adjusted gross income over $66,391 for 2012.
This credit is equal to 2% of your California taxable income shown on Line 19 of your Form FTB 540, or $1,251, whichever is less.