Other state tax credit Credit code 187

Overview

You may claim this credit if you had income that was taxed by California and another state. The credit will offset the taxes paid to the other state, so you are not paying taxes twice.

This credit applies to:

• Individuals
• Estates
• Trusts
• Resident beneficiaries of estates and trusts
• Partners of partnerships
• Members of limited liability companies classified as partnerships
• Shareholders of S corporations

Check if you qualify

To check if you qualify, visit Instructions for Schedule S.

You do not qualify if the other state gives you a credit.

How to claim

You must:

1. File your California income tax return
2. Attach:
   • Other State Tax Credit (Schedule S).
     • Use a separate schedule for each state credit you are claiming
   • Income tax return(s) from the other state(s)