Senior head of household credit for California

[CP01]

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

[leeloo]

No. The instructions say that all the conditions must be met.  It seems as if she did not qualify in the prior years either (#2), as her husband is still alive.

[TeresaM]

Head of Household is a filing status for federal and California returns for people who are not married and provide more than 50% of the household support for a qualifying person, such as a child or relative.  It gives a higher standard deduction than filing single or one person married filing separately. Your spouse cannot be your qualifying relative. They have their own standard deduction if filing separately, or together a higher deduction if filing jointly. 

Your mom would not qualify for Head of Household as a filing status, which is a requirement for the Senior Head of Household Credit. 
 

To qualify for Head of Household in California you must meet all of the following on December 31 of the tax year:

• You were unmarried, considered unmarried, or not in a registered domestic partnership
• You have a qualifying child or relative
• Your qualifying person lived with you for more than 183 days in the year
• You paid more than ½ the costs for maintaining a home
• You were a U.S. citizen or legal resident for the whole year
   

[CP01]

Thanks for responding. Can I claim my dad as he doesn't receive much social security.

[TeresaM]

It depends, to qualify as a relative for you to claim Head of Household filing status in the federal return, a qualifying relative could be:

• Your mother or father, if you're qualified to claim them as a dependent (even if you're not claiming them as such)

To be able to claim them as a dependent:

Your parent must first meet income requirements set by the Internal Revenue Service to be claimed as your dependent. 

• Your parent must not have earned or received more than the gross income test limit for the tax year.
• The gross income limit for 2022 is $4,400.
• Generally, you do not count Social Security income, but there are exceptions. If your parent has other income from interest or dividends, a portion of the Social Security may also be taxable.
• You must provide more than half of the person's total support for the year.
  
  This TurboTax Help article has more information about claiming a parent as a dependent. 

[CP01]

Thanks, will try to go through the steps in turbotax.