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Nebraska Family Caregiver Tax Credit

Nebraska's Family Caregiver Tax Credit (LB 441, signed 2024) provides a state income tax credit for family caregivers who incur qualifying expenses caring for an eligible family member. The credit equals 50% of qualifying expenses, up to $3,000 per year. Eligible family members include a parent, grandparent, or disabled spouse or child who lives with the caregiver for at least 6 months of the tax year. The caregiver cannot claim the credit if the care recipient is claimed as a dependent. Effective for tax year 2025.

State income tax credit equal to 50% of qualifying caregiving expenses, up to $3,000 per year. Caregiver must have AGI under $75,000 (single) or $150,000 (married filing jointly). Eligible care recipients include parent, grandparent, or disabled spouse or child who lives with the caregiver for at least 6 months of the tax year. Caregiver cannot claim the credit if the care recipient is claimed as a dependent. Must file a Nebraska state income tax return.

Some details for this program are still being verified. Check the official source for the most current information.

Eligibility

  • Caregiver must live with the care recipient
  • Must be a resident of NE

Services

State income tax credit equal to 50% of qualifying caregiving expenses, up to $3,000 per year. Caregiver must have AGI under $75,000 (single) or $150,000 (married filing jointly). Eligible care recipients include parent, grandparent, or disabled spouse or child who lives with the caregiver for at least 6 months of the tax year. Caregiver cannot claim the credit if the care recipient is claimed as a dependent. Must file a Nebraska state income tax return.

How to apply

Apply online or find more information at the official program page.

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