·State program
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.
What it offers
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.
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 Nebraska?
Residency is usually the first thing a program checks.
- 02
Does your relationship to the person — child, grandparent, spouse, or parent — count for this program?
- 03
What are the current income and asset limits, and whose income counts?
- 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.