Generally, the dependents you can claim on your California return are the same as those you claim on your federal return. There is one exception:
Under federal law, you can't take a dependent exemption for someone who claims a deduction or credit for education expenses on their own federal return. So for federal tax purposes, many people must make a choice whether to claim a deduction for their student dependent or let the student claim a deduction or credit for education expenses on the student's own federal return.
California has different rules. You can add a California-only dependent exemption if:
- You meet the qualifications to claim the person as your federal dependent, but
- You choose not to claim the person as your federal dependent so that they can take a deduction or credit for education expenses on their own federal return. @Buttercup21
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