![]() ![]() Now, we know what dependents qualify under Section 152: qualifying children and qualifying "relatives." ![]() Who Is Considered a Qualifying Dependent? ![]() More specifically, it expands medical deductions to those individuals that would be dependents but for "subsections (b)(1), (b)(2), and (d)(1)(B)." In other words, this requires statutory reconstruction. In other words, Section 213 extends the medical expenses you can deduct to individuals not listed on your tax return as dependents. The reference to "(d)(1)(B)" is the statutory provision that requires a qualifying relative to have income less than the personal exemption amount $4,200. Speak with one of our tax attorneys for individuals from our team today to learn more about our services by calling us at (833) 227-8761 or contacting us online. The reference to "(b)(2)" is the statutory provision that declares that you generally cannot claim someone as a dependent if they're married subject to certain income rules. The reference to "(b)(1)" is the statutory provision that disallows a dependent of another from claiming their own dependents. However, in referencing Section 152, it makes a modification by adding the clause: "determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof." The deduction for medical expenses under Section 213 states that there shall be allowed as a deduction for expenses paid for medical care of an individual as well as that individual’s spouse, qualifying child of the household, or qualifying relative as determined under Section 152. For forms and publications, visit the Forms and Publications search tool.Can You Deduct Medical Expenses of Parents and Relatives That Don’t Live With You? We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool.įorms, publications, and all applications, such as your MyFTB account, cannot be translated using this Google™ translation application tool. ![]() For a complete listing of the FTB’s official Spanish pages, visit La página principal en español (Spanish home page). These pages do not include the Google™ translation application. We translate some pages on the FTB website into Spanish. If you have any questions related to the information contained in the translation, refer to the English version. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Consult with a translator for official business. This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. Visit 2022 Instructions for Schedule CA (540) or 2022 Instructions for Schedule CA (540NR) for more information. Alimony payments are deducted by the payer and included in the income of the payee.Alimony payments are not deducted by the payer spouse and are not included in the income by the recipient spouse.California conforms to the federal law.ĭivorce or Separation Agreements executed after December 31, 2018, (or executed on or before Decemand modified after that date):.A schedule CA adjustment is needed.ĭivorce or Separation Agreements executed before January 1, 2019: California does not conform to the federal change.Gambling losses are deductible to the extent of gambling winnings.Īll deductions for expenses incurred in carrying out wagering transactions, and not just gambling losses, are limited to the extent of gambling winnings.ĭivorce or Separation Agreements executed after December 31, 2018: Job Expenses and Certain Miscellaneous Itemized DeductionsĮxpenses that exceed 2% of your federal AGI Expenses that exceed 7.5% of your federal AGI ![]()
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