What are the qualifications for the Dependent Parent Credit?
You may claim this credit if all of the following apply:
- You were married or an RDP at the end of the taxable year and you used the Married Filing Separately status
- Your spouse or RDP was not a member of your household during the last six months of the year
- You furnished over one-half of the household expenses for your dependent mother's or father's home, whether or not your parent lived in your home.
This credit is equal to 30% of your California tax or $491, whichever is less. Use the Credit for Dependent Parent Worksheet
to calculate your credit.