Credit for Senior Head of Household – Code 163
You may claim this credit if you:
Were 65 years of age or older on December 31, 2024*.
Qualified as a head of household in 2022 or 2023 by providing a household for a qualifying individual who died during 2022 or 2023.
Did not have AGI over $95,779 for 2024.
*If your 65th birthday is on January 1, 2025, you are considered to be age 65 on December 31, 2024.
If you meet all the conditions listed for this credit, you do not need to qualify to use the head of household filing status for 2024 in order to claim this credit.
Use this worksheet to figure this credit using whole dollars only .
Enter the amount from Form 540, line 19.
Credit percentage – 2%: .02
Credit amount. Multiply line 1 by line 2. Enter the result or $1,806, whichever is less.