·State program
Family Member Care Tax Credit
The Family Member Care Tax Credit provides North Dakota taxpayers with a credit of 20-30% of qualified care expenses for relatives 65+ or disabled, up to $2,000 per family member ($4,000 maximum).
What you get
Tax Credit, as recorded:
- Credit percentage ranges from 20% to 30% of qualified care expenses depending on the taxpayer's federal taxable income; maximum credit is $2,000 per qualifying family member, not to exceed $4,000 total
Questions that decide eligibility
GiveCare prepares the questions; the program makes the decision. Bring these to the call or the application:
- 01
Does the person receiving care live in North Dakota?
Residency is usually the first thing a program checks.
- 02
Does your relationship to the person — other relative — count for this program?
- 03
Is the person receiving care in the covered age range (65–null)?
- 04
Does the VA disability rating meet the program’s minimum (our record lists null%)?
- 05
Do the work hours meet the minimum (our record lists null hours)?
- 06
Which tax year does this apply to, and what form claims it?
- 07
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.
Who qualifies, in the source’s words
Where our record has a direct quote from the official source, here it is — otherwise, this is our best reading of the rule.
Age of the person receiving care
“Is either at least 65 years old or disabled as defined by the Social Security Administration.”
tax.nd.gov →Minimum VA disability rating
Minimum VA disability rating: null%.
Work hours
Minimum work hours: null.
Relationship to the person receiving care
“Is related to you by blood or marriage.”
tax.nd.gov →
How to apply
- 01
Complete Schedule ND-1FC (a separate schedule for each qualifying family member) and attach it, with a statement of expenses, to Form ND-1
Documents to bring
- Schedule ND-1FC
- Schedule ND-1TC
- statement showing type and amount of qualified care expenses paid
- supporting letter documenting disability, if claiming disability instead of age 65+ (from a physician, the ND Dept. of Human Services, or other competent authority)