Schedule ND-1FC: Schedule ND-1FC - Family Member Care Credit (2025)
North Dakota · ND Tax Commissioner · Used for tax years 2025
Schedule ND-1FC calculates North Dakota’s 2025 family member care income tax credit and is attached to Form ND-1. It reports the qualifying family member’s information, qualified care expenses, and the credit calculation.
Who files this form
Use Schedule ND-1FC to claim the 2025 family member care credit if you qualify after paying qualified care expenses during the tax year. Complete the schedule and attach it to Form ND-1.
A qualifying 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 2025 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. For services, identify the person or organization that provided them.
- The amount of those expenses deducted on your federal return.
If the family member qualifies based on disability, attach a copy of a letter from a physician, the ND Department of Human Services, or another competent authority confirming that the person meets the Social Security Administration’s definition of a qualifying disability.
How to file
Attach the completed Schedule ND-1FC to Form ND-1, along with the required expense statement and any required disability letter.
- For one qualifying family member, enter the credit from Schedule ND-1FC, line 11, on Schedule ND-1TC, line 1.
- For more than one qualifying family member, complete a separate schedule for each person and add the line 11 amounts. Enter the smaller of that total or $4,000 on Schedule ND-1TC, line 1. The limit is $2,000 if married filing separately.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Do not continue if you answer “No” to any eligibility question in Items A through C. The person does not meet the qualifying family member criteria.
- Do not combine multiple family members on one schedule. Use a separate schedule for each.
- Do not omit the expense statement or, for service expenses, the provider’s identity.
- Do not claim expenses deducted for federal income tax purposes. Subtract those expenses on line 2.
- If married filing separately, use Table 2 and enter one-half of the decimal amount for your income range on line 5.
Questions people ask
What kinds of care expenses can qualify?
Qualified care expenses include home health agency services, companionship services, personal care attendant services, homemaker services, adult day care, respite care, and other expenses that are deductible medical expenses under federal income tax law. They must benefit the qualifying family member or be needed by you to care for that person.
Can I claim expenses for care provided by a relative?
The provider must be an organization or individual not related to you or the qualifying family member.
Can I claim expenses covered by insurance or assistance programs?
No. Qualified expenses must not be compensated for by insurance or a federal or state assistance program.
What is the maximum credit per family member?
The maximum is $2,000 per qualifying family member, or $1,000 if married filing separately. The calculated credit may be lower based on eligible expenses and your federal taxable income.