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Captain MacIntosh is domiciled in Oklahoma and stationed in California, where he lives with his wife, Jennie. Jennie, wh...

Captain MacIntosh is domiciled in Oklahoma and stationed in California, where he lives with his wife, Jennie. Jennie, who is not domiciled in Oklahoma and chooses not to take her husband's domicile as her own, works full-time at a local college. His only income in 2018 was $52,000 of military wages, and Jennie earned $41,000. Are they eligible for the California Child and Dependent Care Expenses Credit?

No. They cannot use Captain MacIntosh's military wages because he is a nonresident, and his wife's wages are covered under MSRRA.

No. Both spouses must be domiciled in California to be eligible for this credit.

Yes. However, they cannot use Captain MacIntosh's military income as he is a nonresident.

Yes. Military wages of a nonresident are considered California earned income for purposes of this credit.

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Yes. Military wages of a nonresident are considered California earned income for purposes of this credit.

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