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sryan1949
Level 1

My CA refund was reduced as my SR head of household was disallowed because I did not use the head of household filling status the previous 2 years Is this correct?

I thought I had filed married filing jointly.
1 Reply
macuser_22
Level 15

My CA refund was reduced as my SR head of household was disallowed because I did not use the head of household filling status the previous 2 years Is this correct?

If you filed jointly for the last two years then you would not have qualified for HOH.   Only unmarried persons (or married persons that were separated from their spouse at all times during the last 6 months of the year who have a qualifying relative dependent that lives with them can claim HOH.   The senior HOH credit is when that dependent has died in the past two years.

Quote from the CA 540 instructions.

Credit for Senior Head of Household
You may claim this credit if you:
-Were 65 years of age or older on December 31, 2016.*
- Qualified as a head of household in 2014 or 2015 by providing a
household for a qualifying individual who died during 2014 or 2015.
-Did not have AGI over $71,370 for 2016.
* If your 65th birthday is on January 1, 2017, you are considered to be
age 65 on December 31, 2016.
If you meet all the conditions listed above, you do not need to qualify to
use the head of household filing status for 2016 in order to claim this
credit.


**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

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