Schedule ND-1FC: Schedule ND-1FC - Family Member Care Credit (2024)
North Dakota · ND Tax Commissioner · Used for tax years 2024
Schedule ND-1FC calculates North Dakota’s family member care income tax credit for qualified care expenses. It records the qualifying family member’s information, care expenses, and income-based credit calculation and is attached to Form ND-1.
Who files this form
Complete Schedule ND-1FC and attach it to Form ND-1 if you qualify for and claim the family member care credit for qualified care expenses paid during 2024.
The family member must:
- Be related to you by blood or marriage.
- Be at least 65 years old or disabled as defined by the Social Security Administration.
- Have federal taxable income of $20,000 or less if unmarried, or combined federal taxable income with their spouse of $35,000 or less if married.
You cannot be your own qualifying family member. Complete a separate Schedule ND-1FC for each qualifying family member.
What you'll need
Have the following information and attachments ready:
- Your name and Social Security number as shown on your return.
- The qualifying family member’s name, Social Security number, and relationship to you.
- Your federal taxable income from your 2024 Form 1040 or 1040-SR, line 15, and the family member’s federal taxable income. Include both spouses’ incomes if the family member is married.
- A statement showing the type and amount of qualified care expenses you paid during 2024. For services, also identify the person or organization that provided them. Attach this statement.
- The amount of those expenses deducted on your federal return.
- If qualifying on the basis of disability, a copy of a letter from a physician, the North Dakota Department of Human Services, or another competent authority confirming that the family member meets the Social Security Administration’s disability definition. Attach the letter.
How to file
Attach the completed Schedule ND-1FC to Form ND-1, along with the expense statement and any required disability letter. The supplied text does not give a mailing address or e-filing instructions.
To complete the schedule:
- Answer the eligibility questions in Items A through C. If any answer is “No,” stop. Otherwise, enter the family member’s information in Items D and E.
- Enter qualified care expenses and subtract expenses deducted on your federal return.
- Enter your federal taxable income and use the applicable table to calculate the credit. If married filing separately, use Table 2 and enter half the decimal for your income range.
- Complete lines 6 through 11 to apply the per-person credit limit and income adjustment.
- For one qualifying family member, enter line 11 on Schedule ND-1TC, line 1. For multiple qualifying family members, add line 11 from each separate schedule. Enter the smaller of that total or $4,000, or $2,000 if married filing separately, on Schedule ND-1TC, line 1.
Common mistakes
- Continuing after a “No” answer in Items A through C. The form says to stop because you do not have a qualifying family member.
- Missing attachments. Include the expense statement, identify service providers, and attach a supporting disability letter when applicable.
- Using one schedule for several family members. Complete a separate schedule for each qualifying family member.
- Claiming expenses already deducted federally. Those expenses are not eligible for this credit.
- Claiming yourself as the qualifying family member. The taxpayer and qualifying family member cannot be the same person.
- Missing the married-filing-separately adjustment. Use Table 2 but enter only half the decimal for the applicable income range.
Questions people ask
What types of care expenses qualify?
Qualified expenses include home health agency services, companionship services, personal care attendant services, homemaker services, adult day care, respite care, and other expenses deductible as medical expenses under federal income tax law. They must benefit the qualifying family member or be needed by you to care for that person, meet the unrelated-provider requirement, and not be compensated by insurance or a federal or state assistance program. Expenses deducted on your federal return are not eligible for the credit.
Can I claim payments for care provided by a relative?
The provider must be an organization or individual not related to you or the qualifying family member.
Does the family member have to be at least 65?
No. A younger family member can meet the age-or-disability requirement if disabled as defined by the Social Security Administration. A supporting letter is required, and the relationship and income requirements still apply.
What is the maximum credit per family member?
The maximum is $2,000, or $1,000 if you are married filing separately. Your calculated credit may be lower based on eligible expenses and your federal taxable income.
Can I claim the credit for more than one family member?
Yes. Complete a separate Schedule ND-1FC for each qualifying family member. The combined allowable credit is limited to $4,000, or $2,000 if married filing separately.