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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 State and then click Idaho in the expanded State menu.
  2. Click Subtractions
  3. Click Other Subtractions
  4. Enter the deduction.

Additional information, per Idaho Form 39R Instructions, page 32:

Line 15
Maintaining a Home for the Aged

You can deduct $1,000 for each family member, not including yourself or your spouse who:

  • Is age 65 or older
  • You maintain a household for and
  • You provide more than one-half of the family member’s support for the year

Developmentally Disabled

You can deduct $1,000 for each family member,including yourself and your spouse who:

  • Is developmentally disabled
  • You maintain a household for and
  • You provide more than one-half of the family member’s 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 E.

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 Part B, line 11, you can claim a $100 credit for each family member, not including yourself or your spouse who:

  • Is age 65 or older
  • You maintain a household for and
  • You provide more than one-half of the family member’s support for the year

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.


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