Fillable Form Ecc - Elderly Care Credit - 2013 (Page 2 of 2) in pdf

Form ECC Instructions

Am I eligible to claim the elderly care credit?

I paid elderly care expenses for my parent. Can I

also claim these expenses as a medical itemized

You may be eligible to claim this credit if you pay qualiﬁ ed

deduction?

elderly care expenses for a qualiﬁ ed family member. Please

see the eligibility requirements in Part I of the form to

No. You cannot take a deduction or credit for any amount

determine if you qualify.

of elderly care expenses you paid during the year that are

used to calculate this credit.

Who is a qualiﬁ ed family member?

My elderly care credit exceeds my income tax liability.

A qualiﬁ ed family member:

Can my unused elderly care credit be carried back or

• is related to you by blood or marriage and,

carried forward to another tax year, or can I request a

• at least 65 years of age, or

refund of my unused credit?

• determined to be disabled by the social security

No. This credit cannot be claimed as a carryback or

administration, and

carryforward to another tax year and cannot be refunded to

• has family income during the year of $15,000 or less if

you if it exceeds your income tax liability.

unmarried and $30,000 or less if married.

Adjusted Gross Income Multiplier Table

How can I determine what qualiﬁ es as elderly care

If your Montana adjusted

Your multiplier to be

expenses?

gross income on Form

entered on Form ECC, line

Your qualiﬁ ed elderly care expenses include amounts you

ECC, line 2 is:

3 when your ﬁ ling status is:

pay for:

At least

But not more

Single or

Married ﬁ ling

• home health agency services

than

Married ﬁ ling

separately

jointly

• personal-care attendant services

• care in a long-term care facility that is licensed by the

$ 25,000

0.30

0.150

Department of Public Health and Human Services

$ 25,001

$ 27,000

0.29

0.145

• homemaker services

$ 27,001

$ 29,000

0.28

0.140

• adult day care

$ 29,001

$ 31,000

0.27

0.135

• respite care

$ 31,001

$ 33,000

0.26

0.130

• purchases of health care equipment and supplies

$ 33,001

$ 35,000

0.25

0.125

What is family income?

$ 35,001

$ 37,000

0.24

0.120

Family income is all of the gross income, including all

$ 37,001

$ 39,000

0.23

0.115

nontaxable income, of the family member and their spouse.

$ 39,001

$ 41,000

0.22

0.110

I have qualiﬁ ed elderly care expenses for both my

$ 41,001

$ 43,000

0.21

0.105

mother and father. Can I claim the elderly care credit

$ 43,001

$ 55,000

0.20

0.100

for the expenses of both my parents?

If your ﬁ ling status is single or married ﬁ ling jointly with your

Yes you can, but you are limited to a $5,000 credit for one

spouse and your Montana adjusted gross income is $55,000

qualifying family member during the year and a total of

or more, you are not eligible for this credit. If your ﬁ ling status

$10,000 credit for two or more qualifying family members.

is married ﬁ ling separately with your spouse and your Montana

adjusted gross income is $27,500 or more, you are not

If you are married ﬁ ling separately, these limits are $2,500

eligible for this credit. If you are caring for two or more eligible

for one qualifying family member and $5,000 for two or

family members the limits increase to $60,000 and $30,000,

more qualifying family members.

respectively.

If you paid qualiﬁ ed elderly care expenses and are claiming

Questions? Please call us toll free at (866) 859-2254 (in

the elderly care credit for more than one qualifying family

Helena, 444-6900).

member, you will need to complete a separate Form ECC

for each family member.

My brothers and sisters help me pay the qualiﬁ ed

elderly care expenses for our parents. Are we all

entitled to claim the elderly care credit?

Yes you are, but the amount of the credit allowed must

be prorated proportionally to each family member’s

contribution to the total qualiﬁ ed elderly care expenses.

Please contact the Department for assistance in calculating

this credit if multiple people contributed to the qualiﬁ ed

elderly care expenses of the same qualiﬁ ed family member.

Form Ecc - Elderly Care Credit - 2013 Page 2

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