Elderly Care Credit


This credit was repealed by the 2021 Montana State Legislature. You may not claim this credit after Tax Year 2021.

The Elderly Care Credit is for people helping to pay certain expenses for elderly or disabled family members.

Eligibility

An individual paying taxes in Montana with qualifying expenditures.

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:

Benefit

You may claim a percentage of the qualified expenses based on your adjusted gross income:

The maximum credit is:

Carry Over

This credit cannot be carried forward or backward.

Forms

You may calculate this credit using the Elderly Care Credit (Form ECC).

Related Laws

15-30-2366, MCA