CP01
Level 3

Senior head of household credit for California

How can I get Senior head of household credit for my mom? Does she need to qualify for all 4 point? She is filling Married filling separately but my dad live in the same house not dead. She so qualifies for all except #3 can she still qualify for this credit. Thanks

All of the following must apply:

  1. You’re 65 or older on December 31 of the tax year
  2. You qualified as head of household for at least 1 of the past 2 years
  3. Your qualifying person died in the past 2 years
  4. Your income is less than $89,931