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North Dakota Family Member Care Tax Credit

North Dakota income tax credit for qualified care expenses paid for a qualifying family member. Qualified expenses include adult day care, home health agency services, personal care attendant services, homemaker services, respite care, companionship services, and certain medical expenses; the service provider must be unrelated and the expense cannot be compensated by insurance or government assistance.

North Dakota provides a Family Member Care Tax Credit for qualified care expenses paid for a qualifying family member. Qualified expenses include adult day care, home health agency, personal care attendant, homemaker, respite, companionship, and certain medical expenses. The credit percentage ranges from 20% to 30%, is reduced for federal taxable income above $50,000 ($70,000 married filing jointly), and is capped at $2,000 per qualifying family member and $4,000 total.

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.
  • 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.

Services

North Dakota provides a Family Member Care Tax Credit for qualified care expenses paid for a qualifying family member. Qualified expenses include adult day care, home health agency, personal care attendant, homemaker, respite, companionship, and certain medical expenses. The credit percentage ranges from 20% to 30%, is reduced for federal taxable income above $50,000 ($70,000 married filing jointly), and is capped at $2,000 per qualifying family member and $4,000 total.

How to apply

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

  • cdctc (companion): Federal CDCTC may also apply for dependent care expenses