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Nebraska Family Caregiver Tax Credit

Nebraska's Caregiver Tax Credit Act provides a nonrefundable state income tax credit for family caregivers who personally incur uncompensated expenses caring for an eligible family member. The credit equals 50% of eligible expenses, up to $2,000 per year, or up to $3,000 if the eligible family member is a veteran or has dementia. The caregiver must have federal AGI under $50,000, or under $100,000 if married filing jointly, and must apply to the Nebraska Department of Revenue before claiming the credit. Operative for tax years beginning on or after January 1, 2025.

State income tax credit equal to 50% of eligible caregiving expenses, up to $2,000 per year, or up to $3,000 if the eligible family member is a veteran or diagnosed with dementia. Caregiver federal AGI must be under $50,000, or under $100,000 if married filing jointly. Eligible family members can include a dependent, spouse, parent, or other relation by blood or marriage who lives in a private residence and needs help with at least two activities of daily living. Family caregivers must apply to the Nebraska Department of Revenue and receive approval before claiming the nonrefundable credit.

Eligibility

  • Relationship: child, grandparent, spouse, parent

Services

State income tax credit equal to 50% of eligible caregiving expenses, up to $2,000 per year, or up to $3,000 if the eligible family member is a veteran or diagnosed with dementia. Caregiver federal AGI must be under $50,000, or under $100,000 if married filing jointly. Eligible family members can include a dependent, spouse, parent, or other relation by blood or marriage who lives in a private residence and needs help with at least two activities of daily living. Family caregivers must apply to the Nebraska Department of Revenue and receive approval before claiming the nonrefundable credit.

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