592: 2025 Form 592 Caring for Caregivers Tax Credit (2025)
Oklahoma · Oklahoma Tax Commission · Used for tax years 2025
Oklahoma Form 592 calculates the Caring for Caregivers Tax Credit for 2025. It records information about the family caregiver and eligible family member, lists eligible care expenses, and calculates a credit equal to 50% of those expenses, subject to the maximum allowable credit.
Who files this form
Form 592 is used to claim Oklahoma’s Caring for Caregivers Tax Credit for 2025.
To qualify as a family caregiver, you must:
- Provide care and support to an eligible family member.
- Have federal adjusted gross income below $50,000 for an individual or below $100,000 for a couple filing jointly.
- Personally incur uncompensated expenses directly related to that care.
The eligible family member must:
- Be age 62 or older.
- Need help with at least two activities of daily living, as certified by a licensed health care provider.
- Be your dependent, spouse, parent, or another relation by blood or marriage.
- Live in a private residential home, not an assisted living center, nursing facility, or residential care home.
What you'll need
Have the following information and supporting documents ready:
- Your name, mailing address, and SSN or ITIN.
- The eligible family member’s name, mailing address, SSN, date of birth, and relationship to you.
- The number of caregivers who will claim the credit for that family member.
- Each expense’s type, vendor, description, payment date, and amount.
- Supporting documents, such as receipts, for each eligible expense. Receipts must be provided to verify expenditures.
- Proof of veteran status or a dementia diagnosis if claiming the higher maximum credit.
The family member’s need for assistance with at least two activities of daily living must be certified by a licensed health care provider.
How to file
- Complete Parts 1 and 2 with the caregiver’s and eligible family member’s information.
- In Part 3, list each eligible expense. Use expense type 1, 2, or 3 from the form’s definitions, and enter the vendor, description, payment date, and amount. Provide supporting documents for each expense.
- In Part 4, enter the total eligible expenses in Box A and 50% of that total in Box B. In Box C, enter the smaller of Box B or the maximum allowable credit.
- Enter the total credit on Form 511-CR to claim it.
The provided text does not give a mailing address or e-filing directions.
Common mistakes
- Missing expense documentation: Failure to provide supporting documents for each expense may delay the credit or cause it to be disallowed.
- Using expenses from another tax year: Expenses must have occurred within the tax year for which the credit is claimed, which is 2025 for this form.
- Including general household maintenance: Painting, plumbing, electrical repairs, and exterior maintenance are not eligible expenses.
- Leaving out proof for the higher limit: Provide proof of veteran status or a dementia diagnosis when using the $3,000 maximum.
- Overlooking shared claims: If two or more caregivers claim the credit for the same family member, the maximum allowable credit is divided equally among them.
Questions people ask
How much is the credit?
The credit is 50% of eligible expenses incurred during the tax year, up to $2,000 per eligible family member. The maximum is $3,000 if the family member is a veteran or has a dementia diagnosis.
What expenses qualify?
Eligible expenses include qualifying improvements or alterations to the caregiver’s or family member’s primary residence, equipment purchased or leased to help with daily living activities, and other care-related expenses. Examples include home care aides, respite care, adult day care, personal care attendants, health care equipment, and technology. Expenses must be directly related to helping you provide care.
Can more than one caregiver claim a credit for the same person?
Yes. If two or more caregivers claim the credit for the same eligible family member, the maximum allowable credit is allocated equally among them.
Does a family member living in a nursing facility qualify?
No. The family member must live in a private residential home, not an assisted living center, nursing facility, or residential care home.
Where do I report the calculated credit?
Enter the total credit on Form 511-CR to claim the Caring for Caregivers Tax Credit.