{"id":3188,"date":"2022-05-08T21:05:59","date_gmt":"2022-05-08T21:05:59","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=3188"},"modified":"2022-05-20T23:45:05","modified_gmt":"2022-05-20T23:45:05","slug":"california-joint-custody-head-of-household-credit","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/california-joint-custody-head-of-household-credit\/","title":{"rendered":"California Joint Custody Head Of Household Credit"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l2xs9wx3-dc68f591f27ff076fd7468a94e672657\">\n#top .av-special-heading.av-l2xs9wx3-dc68f591f27ff076fd7468a94e672657{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l2xs9wx3-dc68f591f27ff076fd7468a94e672657 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l2xs9wx3-dc68f591f27ff076fd7468a94e672657 .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l2xs9wx3-dc68f591f27ff076fd7468a94e672657 av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Revenue and Taxation Code &#8211; RTC \u00a7 17054.5<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad\">\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchform_wrapper{\nborder-color:#edae44;\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #s.av-input-field{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon.avia-svg-icon svg:first-child{\nfill:#edae44;\nstroke:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l2xsbio1-d41b74bedab446ec165ad8b6825f273e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\"><\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(a)(1)\u2002There shall be allowed as a credit against the \u201cnet tax\u201d (as defined in\u00a0<span class=\"cite\">Section 17039\u00a0<\/span>) of a qualified individual an amount equal to 30 percent of the net tax.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)\u2002For taxable years beginning on or after January 1, 1987, and before January 1, 1988, a\u00a0<span class=\"wordphrase\">qualified individual<\/span>\u00a0means a qualified joint custody head of household as defined in subdivision (c).<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(3)\u2002For taxable years beginning on or after January 1, 1988, a qualified individual means either of the following:<\/p>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(A)\u2002A \u201cqualified joint custody head of household\u201d as defined in subdivision (c).<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(B)\u2002A \u201cqualified taxpayer\u201d as defined in subdivision (e).<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(4)\u2002The amount of the credit under this section shall not exceed two hundred dollars ($200) for any taxable year.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(b)\u2002For each taxable year beginning on or after January 1, 1988, the Franchise Tax Board shall recompute the maximum credit prescribed in subdivision (a). \u2002That computation shall be made as follows:<\/p>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(1)\u2002The California Department of Industrial Relations shall transmit annually to the Franchise Tax Board the percentage change in the California Consumer Price Index as modified for rental equivalent homeownership for all items from June of the prior calendar year to June of the current calendar year, no later than August 1 of the current calendar year.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)\u2002The Franchise Tax Board shall add 100 percent to the percentage change figure which is furnished to them pursuant to paragraph (1) and divide the result by 100.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(3)\u2002The Franchise Tax Board shall multiply the immediately preceding taxable year credit by the inflation adjustment factor determined in paragraph (2), and round off the resulting product to the nearest one dollar ($1).<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(c)\u2002\u201c<span class=\"wordphrase\">Qualified joint custody head of household<\/span>\u201d means an individual who meets all of the following:<\/p>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(1)\u2002Is not married at the close of the taxable year, or files a separate return and does not have his or her spouse as a member of his or her household during the entire taxable year.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)\u2002Maintains as his or her home a household which constitutes for the taxable year the principal place of abode for a qualifying child, as defined in subdivision (d), for no less than 146 days of the taxable year but no more than 219 days of the taxable year, under a decree of dissolution or separate maintenance, or under a written agreement between the parents prior to the issuance of a decree of dissolution or separate maintenance where the proceedings have been initiated.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(3)\u2002Furnishes over one-half the cost of maintaining the household during the taxable year.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(4)\u2002Does not qualify as a head of household under\u00a0<span class=\"cite\">Section 17042\u00a0<\/span>or as a surviving spouse under\u00a0<span class=\"cite\">Section 17046\u00a0<\/span>.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(d)\u2002For purposes of this section, a \u201c<span class=\"wordphrase\">qualifying child<\/span>\u201d means a son, stepson, daughter, or stepdaughter of the taxpayer or a descendant of a son or daughter of the taxpayer, but if that son, stepson, daughter, stepdaughter, or descendant is married at the close of the taxpayer&#8217;s taxable year, only if the taxpayer is entitled to a credit for the taxable year for that person under\u00a0<span class=\"cite\">Section 17054\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(e)\u2002\u201c<span class=\"wordphrase\">Qualified taxpayer<\/span>\u201d means an individual who meets all of the following:<\/p>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(1)\u2002Is married and files a separate return.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(2)\u2002During the last six months of the taxable year the taxpayer&#8217;s spouse was not a member of the taxpayer&#8217;s household.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(3)\u2002Maintains a household, whether or not the taxpayer&#8217;s home, which constitutes the principal place of abode of a dependent mother or father of the taxpayer for the taxable year.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\">(4)\u2002Furnishes over one-half of the cost of maintaining the household during the taxable year.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p style=\"padding-left: 40px\"><span class=\"added-material\">(5)\u2002Does not qualify as a head of household under\u00a0<span class=\"cite\">Section 17042\u00a0<\/span>or as a surviving spouse under\u00a0<span class=\"cite\">Section 17046\u00a0<\/span>.<\/span><\/p>\n<\/div>\n<\/div>\n<p><br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3188","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>California Joint Custody Head Of Household Credit - California Statutes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/california-joint-custody-head-of-household-credit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"California Joint Custody Head Of Household Credit - California Statutes\" \/>\n<meta property=\"og:url\" content=\"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/california-joint-custody-head-of-household-credit\/\" \/>\n<meta property=\"og:site_name\" content=\"California Statutes\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-20T23:45:05+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/california-joint-custody-head-of-household-credit\\\/\",\"url\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/california-joint-custody-head-of-household-credit\\\/\",\"name\":\"California Joint Custody Head Of Household Credit - California Statutes\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#website\"},\"datePublished\":\"2022-05-08T21:05:59+00:00\",\"dateModified\":\"2022-05-20T23:45:05+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/california-joint-custody-head-of-household-credit\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/california-joint-custody-head-of-household-credit\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/california-joint-custody-head-of-household-credit\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"California Statutes\",\"item\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/california-statutes\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"California Joint Custody Head Of Household Credit\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#website\",\"url\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/\",\"name\":\"California Statutes\",\"description\":\"California Statutes\",\"publisher\":{\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#organization\",\"name\":\"CrowdSource Lawyers\",\"url\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"\",\"contentUrl\":\"\",\"caption\":\"CrowdSource Lawyers\"},\"image\":{\"@id\":\"https:\\\/\\\/crowdsourcelawyers.com\\\/california-statutes\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"California Joint Custody Head Of Household Credit - California Statutes","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/california-joint-custody-head-of-household-credit\/","og_locale":"en_US","og_type":"article","og_title":"California Joint Custody Head Of Household Credit - California Statutes","og_url":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/california-joint-custody-head-of-household-credit\/","og_site_name":"California Statutes","article_modified_time":"2022-05-20T23:45:05+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/california-joint-custody-head-of-household-credit\/","url":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/california-joint-custody-head-of-household-credit\/","name":"California Joint Custody Head Of Household Credit - California Statutes","isPartOf":{"@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#website"},"datePublished":"2022-05-08T21:05:59+00:00","dateModified":"2022-05-20T23:45:05+00:00","breadcrumb":{"@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/california-joint-custody-head-of-household-credit\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/california-joint-custody-head-of-household-credit\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/california-joint-custody-head-of-household-credit\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/"},{"@type":"ListItem","position":2,"name":"California Statutes","item":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/"},{"@type":"ListItem","position":3,"name":"California Joint Custody Head Of Household Credit"}]},{"@type":"WebSite","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#website","url":"https:\/\/crowdsourcelawyers.com\/california-statutes\/","name":"California Statutes","description":"California Statutes","publisher":{"@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#organization","name":"CrowdSource Lawyers","url":"https:\/\/crowdsourcelawyers.com\/california-statutes\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#\/schema\/logo\/image\/","url":"","contentUrl":"","caption":"CrowdSource Lawyers"},"image":{"@id":"https:\/\/crowdsourcelawyers.com\/california-statutes\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages\/3188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/comments?post=3188"}],"version-history":[{"count":1,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages\/3188\/revisions"}],"predecessor-version":[{"id":3189,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages\/3188\/revisions\/3189"}],"up":[{"embeddable":true,"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/pages\/2019"}],"wp:attachment":[{"href":"https:\/\/crowdsourcelawyers.com\/california-statutes\/wp-json\/wp\/v2\/media?parent=3188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}