You can claim a credit against your income tax liability for paying certain expenses in order to provide care to an elderly family member. Your credit cannot exceed $5,000 for one qualifying family member, or $10,000 for the care of two or more qualifying family members. In order to qualify for this credit, you need to care for an elderly family member, who is at least 65 or has been determined to be disabled by the Social Security Administration, and who has a family income of $15,000 or less if not married, or $30,000 or less if married. In addition, your Montana adjusted gross income must be less than $55,000 if your filing status is single or married filing jointly, or $27,500 if your filing status is married filing separately.
For further instructions on the elderly care credit and to calculate this credit, see Montana Form ECC. When you claim this credit, you will have to include a copy of Form ECC with your tax return.