If an individual may be claimed as a qualifying child by two or more taxpayers for the same taxable year, the following rules apply: If… Tie-Breaker Rules: Qualifying Child of More Than One Person* or a resident of the U.S., Canada, or Mexico. Citizenship Test- The child must be a citizen or national of the U.S.Joint Return Test - The child must not have filed a joint federal or state income tax return with his or her spouse/RDP.Support Test - The child must not have provided more than half of his or her own support. Residency Test - The child must live with you for more than half the year.Age Test - For the purposes of qualifying for the Child and Dependent Care Expenses Credit, the child must be under 13.An eligible foster child must be placed with you by an authorized placement agency or by a court. An adopted child includes a child who has been lawfully placed with you for legal adoption even if the adoption is not yet final. Relationship Test - The child must be your son, daughter, stepchild, adopted child, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of one of these.You, or your spouse/RDP if filing a joint tax return, could be claimed as a dependent on someone else’s 2020 tax return.Ī Qualifying Child is a child who meets all of the following tests:.He or she received gross income of $4,300 or more.Would have been your dependent except that:.Any person who was physically or mentally incapable of self-care and either:.Your spouse/RDP who was physically or mentally incapable of self-care or.A child who turned 13 during the year qualifies only for the part of the year when he or she was 12 years old or A child under age 13 who meets the requirements to be your dependent as a Qualifying Child.Qualifying Person Defined Rules for Most People Your federal adjusted gross income (AGI) is $100,000 or less.ĭ.You report the required information about the care provider(s) in Part II, line 1, and the information about the qualifying person(s) in Part III, line 2.If your child provided the care, the child must have been age 19 or older by the end of 2020. The person who provided care was not your spouse/RDP, the parent of your qualifying child, or a person for whom you can claim a dependent exemption.You and the qualifying person(s) live in the same home for more than half the year.See the instructions for Part III, line 4, for more information on earned income. You (and your spouse/RDP) must have earned income (wages or.If your spouse/RDP was a student or disabled, see the instructions for Part III, line 5. However, if you did not find a job and have no earned income, you do not qualify for the credit. You paid for care so you (and your spouse/RDP) could work or look for work.See Section D, Qualifying Person Defined. Care must be provided in California for one or more qualifying persons.For an exception, see Section E, Married Persons or RDPs Filing Separate Returns. If you are married or an RDP, you must file a joint tax return.You may take the credit if all eight of the following apply. RDPs may file a joint California return and claim this credit.The California credit is a percentage of the federal credit.If you were a nonresident, you must have earned wages from working in California or earned self-employment income from California business activities.California allows this credit only for care provided in California.The differences between California and federal law are as follows: Differences in California and federal Law For additional definitions, requirements, and instructions, get federal Form 2441, Child and Dependent Care Expenses. If you received dependent care benefits for 2020 but do not qualify to claim the credit, you are not required to complete form FTB 3506. If you qualify to claim the credit, use form FTB 3506 to figure the amount of your credit. You may qualify to claim the 2020 credit for child and dependent care expenses, if you (and your spouse/RDP) paid someone in California to care for your child or other qualifying person while you worked or looked for employment. 737, Tax Information for Registered Domestic Partners. For more information on RDPs, get FTB Pub. When we use the initials RDP, they refer to both a California registered domestic “partner” and a California registered domestic “partnership,” as applicable. Registered Domestic Partners (RDP) – For purposes of California income tax, references to a spouse, husband, or wife also refer to a California RDP, unless otherwise specified. The child and dependent care expenses credit is nonrefundable. Attach the completed form FTB 3506, Child and Dependent Care Expenses Credit, to your Form 540, California Resident Income Tax Return, or Form 540NR, California Nonresident or Part-Year Resident Income Tax Return, if you claim the child and dependent care expenses credit.
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