To enter the deduction or credit for maintaining a home for aged and/or mentally disabled family members in your TaxAct® return:
Additional information, per Idaho Form 39R Instructions, page 32:
You can deduct $1,000 for each family member, not including yourself or your spouse who:
You can deduct $1,000 for each family member,including yourself and your spouse who:
No more than three deductions of $1,000 are allowed. If you claim this deduction, you can’t claim the $100 credit in Part E.
If you didn’t claim the $1,000 deduction on Part B, line 11, you can claim a $100 credit for each family member, not including yourself or your spouse who:
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. File Form 43 and include Form 39NR.
Only residents, including Idaho residents on active military duty outside Idaho, can claim this credit.