You may claim only the following as a dependent:

• A person who qualifies as your dependent on your federal return (see instructions regarding an exception).
• A person who is age 65 or over (related to you or not) who does not qualify as your dependent on your federal return, but for whom one of the following applies:
1. You paid more than one-fourth (at least $800) of the cost of keeping this person in an Arizona nursing care institution, an Arizona residential care institution, or an Arizona assisted living facility during the tax year.
2. You paid more than $800 for either Arizona home health care or other medical costs for the person during the tax year.

• A stillborn child, if the following apply:
1. The stillbirth occurred in Arizona during the tax year.
2. You received a certificate of birth resulting in stillbirth from the Arizona Department of Health Services.
3. The child would have otherwise been a member of your household.