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Indiana Human Services Tax Deduction

Article ID: 35004 Print
Indiana Human Services Tax Deduction


Human Services Deduction 605

The human services deduction is intended to eliminate any individual income tax imposed on Medicaid recipients who are living in a:

  • Hospital,
  • Skilled nursing facility,
  • Intermediate care facility,
  • Licensed county home,
  • Licensed boarding or residential home, or
  • Certified Christian Science facility.*

The goal of the human services tax deduction is to reduce the affected individual’s adjusted gross income tax liability to zero (0).

*An eligible Christian Science facility must be listed with and certified by the Commission for Accreditation of Christian Science Nursing Organizations/Facilities, Inc.

Generally, the deduction should not be used in conjunction with most tax credits in order to create a refund.

If you are a Medicaid recipient and live in one of the facilities listed above, to determine whether you are eligible for the deduction you must first prepare your tax return without claiming a human services deduction. Generally, if a refund is due, you are not eligible for a deduction. File your return without claiming the deduction and a refund will be issued. However, if an amount is due, you are eligible to use a deduction.

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Article Details
Views: 711 Created on: Jun 15, 2013
Date updated: Sep 29, 2015
Posted in: STATES, Indiana

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