This credit was repealed by the 2021 Montana State Legislature. You may not claim this credit after Tax Year 2021.
You may use this form to claim the elderly care credit.
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
| Year | Download |
|---|---|
| 2021 | Elderly Care Credit (Form ECC) |
| 2020 | Elderly Care Credit (Form ECC) |
| 2019 | Elderly Care Credit (Form ECC) |
| 2018 | Elderly Care Credit (Form ECC) |
| 2017 | Elderly Care Credit (Form ECC) |
| 2016 | Elderly Care Credit (Form ECC) |
| 2015 | Elderly Care Credit (Form ECC) |