Georgia offers a qualified caregiver expense credit on the Georgia return. The credit is nonrefundable and is equal to 10 percent of the cost of qualified expenses for a qualifying family member. The credit cannot exceed $150.
The Qualifying Family Member:
- must be at least 62 or determined disabled by the Social Security Administration
- is the taxpayer or an individual related to the taxpayer by blood, marriage or adoption
Qualified services include:
- Home Health Agency Services
- Personal Care Services
- Personal Care Attendant Services
- Homemaker services
- Adult Day Care
- Respite Care
- Health Care Equipment and other supplies which have been determined by a physician to be medically necessary.
Services must be from an organization or individual that is not related to the taxpayer or the family member.
Expenses that were subtracted to arrive at Georgia Net Taxable Income or for which amounts were excluded from Georgia Net Taxable Income cannot be included in the calculation.
How do I claim the credit?
To claim this credit, go to the
- State Section
- Credits from IND CR
- Qualified Caregiving Expense Credit