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To enter the deduction or credit for maintaining a home for aged and/or mentally disabled family members in your TaxAct® return:

  1. From within your TaxAct return (Online or Desktop) click on the State tab and then click Idaho right below the tabs at the top of the screen
  2. Click Subtractions
  3. Click Other Subtractions
  4. Enter the deduction.

Additional information, per Idaho Form 39R Instructions, page 23:

LINE 15 MAINTAINING A HOME FOR AGED AND/OR DEVELOPMENTALLY DISABLED

You may deduct $1,000 for each family member, not including yourself or your spouse, who is age 65 or older and for whom you maintain a household and provide more than one-half of his support for the year.

You may deduct $1,000 for each family member, including yourself and your spouse, who is developmentally disabled and for whom you maintain a household and provide more than one-half of his support for the year.

No more than three deductions of $1,000 are allowed. If you claim this deduction, you can't claim the $100 credit in Part F.

PART F. MAINTAINING A HOME FOR A FAMILY MEMBER AGE 65 OR OLDER OR A FAMILY MEMBER WITH A DEVELOPMENTAL DISABILITY

If you didn't claim the $1,000 deduction on line 11 of Part B, you can claim a $100 credit for maintaining a home for an immediate family member age 65 or over not including yourself or your spouse, or a family member with a developmental disability including yourself and your spouse. Refer to the instructions for Part B, line 11. If the home was maintained for the family member less than a full year, the credit is allowed at the rate of $8.33 for each month the home was maintained.

You can claim this credit if your gross income is less than the filing requirement (see page 2). File Form 43 and include Form 39NR with your return. Only residents, including Idaho residents on active military duty outside Idaho, can claim this credit.

You will need to determine whether the deduction or the credit is more beneficial to your tax situation.


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