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Family Member Care Tax Credit

The Family Member Care Tax Credit provides North Dakota taxpayers with a credit of 20-30% of qualified care expenses for relatives 65+ or disabled, up to $2,000 per family member ($4,000 maximum).

Eligibility

  • Care recipient age: at least 65
  • Relationship: other relative

Questions to ask the program

These are questions to ask the program, not a verdict on your eligibility. Confirm the current rules directly with the program.

  • Does the person receiving care live in North Dakota? — Residency is usually the first thing a program checks.
  • Does your relationship to the person — other relative — count for this program?
  • Is the person receiving care in the covered age range (65 or older)?
  • Which tax year does this apply to, and what form claims it?
  • Does your employer already offer this, and have they told staff? — Some credits are claimed by the employer, not by you — asking is the move.

What this record does not yet say

  • eligibility criteria

How to apply

  • Complete Schedule ND-1FC (a separate schedule for each qualifying family member) and attach it, with a statement of expenses, to Form ND-1

Use the official program page for application details: official program page.