ECC Elderly Care Credit (2018)

Description

You may use this form to claim the elderly care credit.

This form is for the Elderly Care Credit.
For the Montana Elderly Homeowner/Renter Credit, please use Form 2EC.

Eligibility

An individual paying taxes in Montana

Qualifying Expenditures

Certain expenses paid on behalf of an elderly family member who is 65 or has been determined disabled for Social Security purposes and has a family income under $15,000 if not married or $30,000 if married.

Qualified expenses include:

  • Home health agency services
  • Licensed personal-care attendant services and care in a licensed long-term care facility (defined in 50-5-101, MCA)
    • Homemaker services
    • Adult day care
    • Respite care
    • Health care equipment and supplies
    • Premiums paid for long-term care insurance coverage

Benefit

30% of the qualified costs if your income is below $25,000. If your gross income is above $25,000, the credit is either

  • 20% of the qualified costs
  • 30% of the qualified costs minus 1% for each $2000 of income (rounded up) above $25,000.

The maximum credit is $5,000 for a single family member or $10,000 for two or more family members.

Carry Over

This credit can't be carried forward or backward.

Related Laws

15-30-2366, MCA