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$viewFile = '/var/www/vhosts/vcc_staging/app/View/Layouts/aarp_2023.ctp' $dataForView = array( 'content_for_layout' => '<div class="row twoColumnLayout"> <div class="col-md-8 left-rail"><div class="module clearfix"><div class="ar-basic-box"> <div> <div class="module-spacer"> <header><h1 class="article-headline">Oklahoma Caring for Caregivers Act / Caregiver Tax Credit: Answers to FAQs</h1></header> <div class="posted-on"> Posted on 01/01/25 </div> </div> <div class="module-spacer"> <span class="blog-content"><p><div class="RichTextArticleBody"> <div class="RichTextArticleBody-body"><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <img src="https://aarp-states.brightspotcdn.com/10/5a/1e32dc564e8fbe666740eca51b6a/caring-for-caregivers-brightspot-social-1200-328-px.png" alt="Caring for Caregivers Webpage Graphic" width="1200" height="328"/> </figure> </div> </div><p>Help is finally on the way for Oklahoma caregivers and the parents, spouses and other loved ones they care for with a tax credit provided by the Caring for Caregivers Act. <br><br>The Caring for Caregivers tax credit is for out-of-pocket costs incurred by the unpaid family caregiver for a limited set of services. The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. Visit the <a href="https://states.aarp.org/region/oklahoma/" target="_blank">AARP Oklahoma</a> page for more news, events, and programs affecting retirement, health care, and more.</i></p> </div> </div><div class="module clearfix"><script src="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.c85a242a55150cd195e494cd6e5b9c77.gz.js" async=""></script> <link rel="stylesheet" media="all" href="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.bfe6eb5a8301841feef3af4e9bd1e26d.gz.css"> <!-- bypass --> <style> a:focus, a:hover { text-decoration: underline; } h1.article-headline { margin: 0 0 1rem; } </style> <!-- <style> .Enhancement-item .Figure { margin-bottom: 24px; } .RichTextArticleBody-body ul { margin-bottom: 24px; } .RichTextArticleBody-body p{ margin: 12px 0; } .RichTextModule-items { clear: both; display: table; width: 100%; margin-bottom: 12px; } .VideoEnhancement>* { color: var(--primaryTextColor); 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The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. 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$viewFile = '/var/www/vhosts/vcc_staging/app/View/Layouts/aarp_2023.ctp' $dataForView = array( 'content_for_layout' => '<div class="row twoColumnLayout"> <div class="col-md-8 left-rail"><div class="module clearfix"><div class="ar-basic-box"> <div> <div class="module-spacer"> <header><h1 class="article-headline">Oklahoma Caring for Caregivers Act / Caregiver Tax Credit: Answers to FAQs</h1></header> <div class="posted-on"> Posted on 01/01/25 </div> </div> <div class="module-spacer"> <span class="blog-content"><p><div class="RichTextArticleBody"> <div class="RichTextArticleBody-body"><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <img src="https://aarp-states.brightspotcdn.com/10/5a/1e32dc564e8fbe666740eca51b6a/caring-for-caregivers-brightspot-social-1200-328-px.png" alt="Caring for Caregivers Webpage Graphic" width="1200" height="328"/> </figure> </div> </div><p>Help is finally on the way for Oklahoma caregivers and the parents, spouses and other loved ones they care for with a tax credit provided by the Caring for Caregivers Act. <br><br>The Caring for Caregivers tax credit is for out-of-pocket costs incurred by the unpaid family caregiver for a limited set of services. The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. 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The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. Visit the <a href="https://states.aarp.org/region/oklahoma/" target="_blank">AARP Oklahoma</a> page for more news, events, and programs affecting retirement, health care, and more.</i></p> </div> </div><div class="module clearfix"><script src="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.c85a242a55150cd195e494cd6e5b9c77.gz.js" async=""></script> <link rel="stylesheet" media="all" href="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.bfe6eb5a8301841feef3af4e9bd1e26d.gz.css"> <!-- bypass --> <style> a:focus, a:hover { text-decoration: underline; } h1.article-headline { margin: 0 0 1rem; } </style> <!-- <style> .Enhancement-item .Figure { margin-bottom: 24px; } .RichTextArticleBody-body ul { margin-bottom: 24px; } .RichTextArticleBody-body p{ margin: 12px 0; } .RichTextModule-items { clear: both; display: table; width: 100%; margin-bottom: 12px; } .VideoEnhancement>* { color: var(--primaryTextColor); 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$viewFile = '/var/www/vhosts/vcc_staging/app/View/Layouts/aarp_2023.ctp' $dataForView = array( 'content_for_layout' => '<div class="row twoColumnLayout"> <div class="col-md-8 left-rail"><div class="module clearfix"><div class="ar-basic-box"> <div> <div class="module-spacer"> <header><h1 class="article-headline">Oklahoma Caring for Caregivers Act / Caregiver Tax Credit: Answers to FAQs</h1></header> <div class="posted-on"> Posted on 01/01/25 </div> </div> <div class="module-spacer"> <span class="blog-content"><p><div class="RichTextArticleBody"> <div class="RichTextArticleBody-body"><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <img src="https://aarp-states.brightspotcdn.com/10/5a/1e32dc564e8fbe666740eca51b6a/caring-for-caregivers-brightspot-social-1200-328-px.png" alt="Caring for Caregivers Webpage Graphic" width="1200" height="328"/> </figure> </div> </div><p>Help is finally on the way for Oklahoma caregivers and the parents, spouses and other loved ones they care for with a tax credit provided by the Caring for Caregivers Act. <br><br>The Caring for Caregivers tax credit is for out-of-pocket costs incurred by the unpaid family caregiver for a limited set of services. The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. Visit the <a href="https://states.aarp.org/region/oklahoma/" target="_blank">AARP Oklahoma</a> page for more news, events, and programs affecting retirement, health care, and more.</i></p> </div> </div><div class="module clearfix"><script src="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.c85a242a55150cd195e494cd6e5b9c77.gz.js" async=""></script> <link rel="stylesheet" media="all" href="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.bfe6eb5a8301841feef3af4e9bd1e26d.gz.css"> <!-- bypass --> <style> a:focus, a:hover { text-decoration: underline; } h1.article-headline { margin: 0 0 1rem; } </style> <!-- <style> .Enhancement-item .Figure { margin-bottom: 24px; } .RichTextArticleBody-body ul { margin-bottom: 24px; } .RichTextArticleBody-body p{ margin: 12px 0; } .RichTextModule-items { clear: both; display: table; width: 100%; margin-bottom: 12px; } .VideoEnhancement>* { color: var(--primaryTextColor); 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The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. Visit the <a href="https://states.aarp.org/region/oklahoma/" target="_blank">AARP Oklahoma</a> page for more news, events, and programs affecting retirement, health care, and more.</i></p> </div> </div><div class="module clearfix"><script src="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.c85a242a55150cd195e494cd6e5b9c77.gz.js" async=""></script> <link rel="stylesheet" media="all" href="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.bfe6eb5a8301841feef3af4e9bd1e26d.gz.css"> <!-- bypass --> <style> a:focus, a:hover { text-decoration: underline; } h1.article-headline { margin: 0 0 1rem; } </style> <!-- <style> .Enhancement-item .Figure { margin-bottom: 24px; } .RichTextArticleBody-body ul { margin-bottom: 24px; } .RichTextArticleBody-body p{ margin: 12px 0; } .RichTextModule-items { clear: both; display: table; width: 100%; margin-bottom: 12px; } .VideoEnhancement>* { color: var(--primaryTextColor); 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$viewFile = '/var/www/vhosts/vcc_staging/app/View/Layouts/aarp_2023.ctp' $dataForView = array( 'content_for_layout' => '<div class="row twoColumnLayout"> <div class="col-md-8 left-rail"><div class="module clearfix"><div class="ar-basic-box"> <div> <div class="module-spacer"> <header><h1 class="article-headline">Oklahoma Caring for Caregivers Act / Caregiver Tax Credit: Answers to FAQs</h1></header> <div class="posted-on"> Posted on 01/01/25 </div> </div> <div class="module-spacer"> <span class="blog-content"><p><div class="RichTextArticleBody"> <div class="RichTextArticleBody-body"><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <img src="https://aarp-states.brightspotcdn.com/10/5a/1e32dc564e8fbe666740eca51b6a/caring-for-caregivers-brightspot-social-1200-328-px.png" alt="Caring for Caregivers Webpage Graphic" width="1200" height="328"/> </figure> </div> </div><p>Help is finally on the way for Oklahoma caregivers and the parents, spouses and other loved ones they care for with a tax credit provided by the Caring for Caregivers Act. <br><br>The Caring for Caregivers tax credit is for out-of-pocket costs incurred by the unpaid family caregiver for a limited set of services. The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. Visit the <a href="https://states.aarp.org/region/oklahoma/" target="_blank">AARP Oklahoma</a> page for more news, events, and programs affecting retirement, health care, and more.</i></p> </div> </div><div class="module clearfix"><script src="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.c85a242a55150cd195e494cd6e5b9c77.gz.js" async=""></script> <link rel="stylesheet" media="all" href="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.bfe6eb5a8301841feef3af4e9bd1e26d.gz.css"> <!-- bypass --> <style> a:focus, a:hover { text-decoration: underline; } h1.article-headline { margin: 0 0 1rem; } </style> <!-- <style> .Enhancement-item .Figure { margin-bottom: 24px; } .RichTextArticleBody-body ul { margin-bottom: 24px; } .RichTextArticleBody-body p{ margin: 12px 0; } .RichTextModule-items { clear: both; display: table; width: 100%; margin-bottom: 12px; } .VideoEnhancement>* { color: var(--primaryTextColor); 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The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. Visit the <a href="https://states.aarp.org/region/oklahoma/" target="_blank">AARP Oklahoma</a> page for more news, events, and programs affecting retirement, health care, and more.</i></p> </div> </div><div class="module clearfix"><script src="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.c85a242a55150cd195e494cd6e5b9c77.gz.js" async=""></script> <link rel="stylesheet" media="all" href="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.bfe6eb5a8301841feef3af4e9bd1e26d.gz.css"> <!-- bypass --> <style> a:focus, a:hover { text-decoration: underline; } h1.article-headline { margin: 0 0 1rem; } </style> <!-- <style> .Enhancement-item .Figure { margin-bottom: 24px; } .RichTextArticleBody-body ul { margin-bottom: 24px; } .RichTextArticleBody-body p{ margin: 12px 0; } .RichTextModule-items { clear: both; display: table; width: 100%; margin-bottom: 12px; } .VideoEnhancement>* { color: var(--primaryTextColor); 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Help is finally on the way for Oklahoma caregivers and the parents, spouses and other loved ones they care for with a tax credit provided by the Caring for Caregivers Act.
The Caring for Caregivers tax credit is for out-of-pocket costs incurred by the unpaid family caregiver for a limited set of services. The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.
What are the qualifications to receive the tax credit?
What type of care qualifies as an eligible out-of-pocket expense?
What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?
What are approved ADL activities?
Approved ADLs include:
Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps?
Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?
Does the Caring for Caregivers tax credit cover prescription drugs?
What is considered a private residential home?
Are home improvements to the caregiver's home considered eligible expenses?
Does this tax credit cover general household maintenance activities?
Does the Caring for Caregivers tax credit apply to people living in long-term care facilities?
Can two or more family caregivers claim the tax credit for the same family member?
Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?
How do I claim the Caring for Caregivers tax credit?
This story is provided by AARP Oklahoma. Visit the AARP Oklahoma page for more news, events, and programs affecting retirement, health care, and more.
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$viewFile = '/var/www/vhosts/vcc_staging/app/View/Layouts/aarp_2023.ctp' $dataForView = array( 'content_for_layout' => '<div class="row twoColumnLayout"> <div class="col-md-8 left-rail"><div class="module clearfix"><div class="ar-basic-box"> <div> <div class="module-spacer"> <header><h1 class="article-headline">Oklahoma Caring for Caregivers Act / Caregiver Tax Credit: Answers to FAQs</h1></header> <div class="posted-on"> Posted on 01/01/25 </div> </div> <div class="module-spacer"> <span class="blog-content"><p><div class="RichTextArticleBody"> <div class="RichTextArticleBody-body"><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <img src="https://aarp-states.brightspotcdn.com/10/5a/1e32dc564e8fbe666740eca51b6a/caring-for-caregivers-brightspot-social-1200-328-px.png" alt="Caring for Caregivers Webpage Graphic" width="1200" height="328"/> </figure> </div> </div><p>Help is finally on the way for Oklahoma caregivers and the parents, spouses and other loved ones they care for with a tax credit provided by the Caring for Caregivers Act. <br><br>The Caring for Caregivers tax credit is for out-of-pocket costs incurred by the unpaid family caregiver for a limited set of services. The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. 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The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. Visit the <a href="https://states.aarp.org/region/oklahoma/" target="_blank">AARP Oklahoma</a> page for more news, events, and programs affecting retirement, health care, and more.</i></p> </div> </div><div class="module clearfix"><script src="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.c85a242a55150cd195e494cd6e5b9c77.gz.js" async=""></script> <link rel="stylesheet" media="all" href="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.bfe6eb5a8301841feef3af4e9bd1e26d.gz.css"> <!-- bypass --> <style> a:focus, a:hover { text-decoration: underline; } h1.article-headline { margin: 0 0 1rem; } </style> <!-- <style> .Enhancement-item .Figure { margin-bottom: 24px; } .RichTextArticleBody-body ul { margin-bottom: 24px; } .RichTextArticleBody-body p{ margin: 12px 0; } .RichTextModule-items { clear: both; display: table; width: 100%; margin-bottom: 12px; } .VideoEnhancement>* { color: var(--primaryTextColor); 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$viewFile = '/var/www/vhosts/vcc_staging/app/View/Layouts/aarp_2023.ctp' $dataForView = array( 'content_for_layout' => '<div class="row twoColumnLayout"> <div class="col-md-8 left-rail"><div class="module clearfix"><div class="ar-basic-box"> <div> <div class="module-spacer"> <header><h1 class="article-headline">Oklahoma Caring for Caregivers Act / Caregiver Tax Credit: Answers to FAQs</h1></header> <div class="posted-on"> Posted on 01/01/25 </div> </div> <div class="module-spacer"> <span class="blog-content"><p><div class="RichTextArticleBody"> <div class="RichTextArticleBody-body"><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <img src="https://aarp-states.brightspotcdn.com/10/5a/1e32dc564e8fbe666740eca51b6a/caring-for-caregivers-brightspot-social-1200-328-px.png" alt="Caring for Caregivers Webpage Graphic" width="1200" height="328"/> </figure> </div> </div><p>Help is finally on the way for Oklahoma caregivers and the parents, spouses and other loved ones they care for with a tax credit provided by the Caring for Caregivers Act. <br><br>The Caring for Caregivers tax credit is for out-of-pocket costs incurred by the unpaid family caregiver for a limited set of services. The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. 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The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. Visit the <a href="https://states.aarp.org/region/oklahoma/" target="_blank">AARP Oklahoma</a> page for more news, events, and programs affecting retirement, health care, and more.</i></p> </div> </div><div class="module clearfix"><script src="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.c85a242a55150cd195e494cd6e5b9c77.gz.js" async=""></script> <link rel="stylesheet" media="all" href="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.bfe6eb5a8301841feef3af4e9bd1e26d.gz.css"> <!-- bypass --> <style> a:focus, a:hover { text-decoration: underline; } h1.article-headline { margin: 0 0 1rem; } </style> <!-- <style> .Enhancement-item .Figure { margin-bottom: 24px; } .RichTextArticleBody-body ul { margin-bottom: 24px; } .RichTextArticleBody-body p{ margin: 12px 0; } .RichTextModule-items { clear: both; display: table; width: 100%; margin-bottom: 12px; } .VideoEnhancement>* { color: var(--primaryTextColor); 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$viewFile = '/var/www/vhosts/vcc_staging/app/View/Layouts/aarp_2023.ctp' $dataForView = array( 'content_for_layout' => '<div class="row twoColumnLayout"> <div class="col-md-8 left-rail"><div class="module clearfix"><div class="ar-basic-box"> <div> <div class="module-spacer"> <header><h1 class="article-headline">Oklahoma Caring for Caregivers Act / Caregiver Tax Credit: Answers to FAQs</h1></header> <div class="posted-on"> Posted on 01/01/25 </div> </div> <div class="module-spacer"> <span class="blog-content"><p><div class="RichTextArticleBody"> <div class="RichTextArticleBody-body"><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <img src="https://aarp-states.brightspotcdn.com/10/5a/1e32dc564e8fbe666740eca51b6a/caring-for-caregivers-brightspot-social-1200-328-px.png" alt="Caring for Caregivers Webpage Graphic" width="1200" height="328"/> </figure> </div> </div><p>Help is finally on the way for Oklahoma caregivers and the parents, spouses and other loved ones they care for with a tax credit provided by the Caring for Caregivers Act. <br><br>The Caring for Caregivers tax credit is for out-of-pocket costs incurred by the unpaid family caregiver for a limited set of services. The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. 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The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. Visit the <a href="https://states.aarp.org/region/oklahoma/" target="_blank">AARP Oklahoma</a> page for more news, events, and programs affecting retirement, health care, and more.</i></p> </div> </div><div class="module clearfix"><script src="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.c85a242a55150cd195e494cd6e5b9c77.gz.js" async=""></script> <link rel="stylesheet" media="all" href="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.bfe6eb5a8301841feef3af4e9bd1e26d.gz.css"> <!-- bypass --> <style> a:focus, a:hover { text-decoration: underline; } h1.article-headline { margin: 0 0 1rem; } </style> <!-- <style> .Enhancement-item .Figure { margin-bottom: 24px; } .RichTextArticleBody-body ul { margin-bottom: 24px; } .RichTextArticleBody-body p{ margin: 12px 0; } .RichTextModule-items { clear: both; display: table; width: 100%; margin-bottom: 12px; } .VideoEnhancement>* { color: var(--primaryTextColor); 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$viewFile = '/var/www/vhosts/vcc_staging/app/View/Layouts/aarp_2023.ctp' $dataForView = array( 'content_for_layout' => '<div class="row twoColumnLayout"> <div class="col-md-8 left-rail"><div class="module clearfix"><div class="ar-basic-box"> <div> <div class="module-spacer"> <header><h1 class="article-headline">Oklahoma Caring for Caregivers Act / Caregiver Tax Credit: Answers to FAQs</h1></header> <div class="posted-on"> Posted on 01/01/25 </div> </div> <div class="module-spacer"> <span class="blog-content"><p><div class="RichTextArticleBody"> <div class="RichTextArticleBody-body"><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <img src="https://aarp-states.brightspotcdn.com/10/5a/1e32dc564e8fbe666740eca51b6a/caring-for-caregivers-brightspot-social-1200-328-px.png" alt="Caring for Caregivers Webpage Graphic" width="1200" height="328"/> </figure> </div> </div><p>Help is finally on the way for Oklahoma caregivers and the parents, spouses and other loved ones they care for with a tax credit provided by the Caring for Caregivers Act. <br><br>The Caring for Caregivers tax credit is for out-of-pocket costs incurred by the unpaid family caregiver for a limited set of services. The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. 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The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. Visit the <a href="https://states.aarp.org/region/oklahoma/" target="_blank">AARP Oklahoma</a> page for more news, events, and programs affecting retirement, health care, and more.</i></p> </div> </div><div class="module clearfix"><script src="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.c85a242a55150cd195e494cd6e5b9c77.gz.js" async=""></script> <link rel="stylesheet" media="all" href="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.bfe6eb5a8301841feef3af4e9bd1e26d.gz.css"> <!-- bypass --> <style> a:focus, a:hover { text-decoration: underline; } h1.article-headline { margin: 0 0 1rem; } </style> <!-- <style> .Enhancement-item .Figure { margin-bottom: 24px; } .RichTextArticleBody-body ul { margin-bottom: 24px; } .RichTextArticleBody-body p{ margin: 12px 0; } .RichTextModule-items { clear: both; display: table; width: 100%; margin-bottom: 12px; } .VideoEnhancement>* { color: var(--primaryTextColor); 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$viewFile = '/var/www/vhosts/vcc_staging/app/View/Layouts/aarp_2023.ctp' $dataForView = array( 'content_for_layout' => '<div class="row twoColumnLayout"> <div class="col-md-8 left-rail"><div class="module clearfix"><div class="ar-basic-box"> <div> <div class="module-spacer"> <header><h1 class="article-headline">Oklahoma Caring for Caregivers Act / Caregiver Tax Credit: Answers to FAQs</h1></header> <div class="posted-on"> Posted on 01/01/25 </div> </div> <div class="module-spacer"> <span class="blog-content"><p><div class="RichTextArticleBody"> <div class="RichTextArticleBody-body"><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <img src="https://aarp-states.brightspotcdn.com/10/5a/1e32dc564e8fbe666740eca51b6a/caring-for-caregivers-brightspot-social-1200-328-px.png" alt="Caring for Caregivers Webpage Graphic" width="1200" height="328"/> </figure> </div> </div><p>Help is finally on the way for Oklahoma caregivers and the parents, spouses and other loved ones they care for with a tax credit provided by the Caring for Caregivers Act. <br><br>The Caring for Caregivers tax credit is for out-of-pocket costs incurred by the unpaid family caregiver for a limited set of services. The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. 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The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. Visit the <a href="https://states.aarp.org/region/oklahoma/" target="_blank">AARP Oklahoma</a> page for more news, events, and programs affecting retirement, health care, and more.</i></p> </div> </div><div class="module clearfix"><script src="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.c85a242a55150cd195e494cd6e5b9c77.gz.js" async=""></script> <link rel="stylesheet" media="all" href="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.bfe6eb5a8301841feef3af4e9bd1e26d.gz.css"> <!-- bypass --> <style> a:focus, a:hover { text-decoration: underline; } h1.article-headline { margin: 0 0 1rem; } </style> <!-- <style> .Enhancement-item .Figure { margin-bottom: 24px; } .RichTextArticleBody-body ul { margin-bottom: 24px; } .RichTextArticleBody-body p{ margin: 12px 0; } .RichTextModule-items { clear: both; display: table; width: 100%; margin-bottom: 12px; } .VideoEnhancement>* { color: var(--primaryTextColor); 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$viewFile = '/var/www/vhosts/vcc_staging/app/View/Layouts/aarp_2023.ctp' $dataForView = array( 'content_for_layout' => '<div class="row twoColumnLayout"> <div class="col-md-8 left-rail"><div class="module clearfix"><div class="ar-basic-box"> <div> <div class="module-spacer"> <header><h1 class="article-headline">Oklahoma Caring for Caregivers Act / Caregiver Tax Credit: Answers to FAQs</h1></header> <div class="posted-on"> Posted on 01/01/25 </div> </div> <div class="module-spacer"> <span class="blog-content"><p><div class="RichTextArticleBody"> <div class="RichTextArticleBody-body"><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <img src="https://aarp-states.brightspotcdn.com/10/5a/1e32dc564e8fbe666740eca51b6a/caring-for-caregivers-brightspot-social-1200-328-px.png" alt="Caring for Caregivers Webpage Graphic" width="1200" height="328"/> </figure> </div> </div><p>Help is finally on the way for Oklahoma caregivers and the parents, spouses and other loved ones they care for with a tax credit provided by the Caring for Caregivers Act. <br><br>The Caring for Caregivers tax credit is for out-of-pocket costs incurred by the unpaid family caregiver for a limited set of services. The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. 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The expenses must be directly related to assisting the family caregiver in providing care to an eligible family member. The tax credit is capped at $2,000 per year for most participants. Individuals caring for veterans or those with a dementia-related diagnosis will receive up to $3,000.<br><br><br><br><br></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">ANSWER FIVE QUESTIONS AND FIND OUT IF YOU QUALIFY FOR THE CAREGIVER TAX CREDIT. </h2></span></span><div class="Enhancement" > <div class="Enhancement-item"><iframe width="854px" height= "800px" src="https://forms.office.com/Pages/ResponsePage.aspx?id=i-OVo3VLRE6TSZo33kYKM8L1Oa3JUypBjKam1hVA_GZUNTBWUUtBU1ZRVUdWVk9QMERJSjhHWkk5Ri4u&embed=true" frameborder="0" marginwidth="0" marginheight="0" style= "border: none; max-width:100%; max-height:100vh"allowfullscreen webkitallowfullscreen mozallowfullscreen msallowfullscreen> </iframe></div> </div><p></p><span class="Enhancement" ><span class="Enhancement-item"><h2 class="inline-heading">FREQUENTLY ASKED QUESTIONS</h2></span></span><p><b>What are the qualifications to receive the tax credit?</b><br></p><ul><li>Eligible Oklahomans receiving care from a family caregiver must be 62 years of age or older and require assistance with at least two activities of daily living (ADLs), as outlined in the qualifications section. The ADLs must be certified by a licensed health care provider. </li><li>Family caregivers, or those providing care and support for an eligible family member, must have a federally adjusted gross income of less than $50,000 (individual) or less than $100,000 for a couple filing jointly to receive the tax credit. They must also personally incur uncompensated expenses directly related to the care of an eligible family member. </li><li>Individuals must qualify as a dependent, spouse, parent or other relation by blood or marriage to the family caregiver.</li><li>Individuals must live in a private residential home, not an assisted living center, nursing facility, or residential care home.</li></ul><p><br><b>What type of care qualifies as an eligible out-of-pocket expense?</b><br></p><ul><li>Hiring a home care aide, respite care, adult day care, personal care attendants, health care equipment and technology are types of eligible expenditures paid or incurred by the family caregiver providing care to an eligible family member.</li></ul><p><br><b>What purchased or leased equipment qualifies for the Caring for Caregivers tax credit?</b><br></p><ul><li>The purchase or lease of equipment necessary to assist an eligible family member in carrying out one or more activities of adult daily living (ADL) qualify for the tax credit.</li></ul><p><br><b>What are approved ADL activities? </b><br>Approved ADLs include:<br></p><ul><li>The individual's ability to move from one position to another and walk independently. The ability of an individual to feed oneself.</li><li>The ability to select appropriate clothes and to put the clothes on without aid. </li><li>The ability to bathe, groom oneself, and maintain dental hygiene and nail and hair care. The ability to control bladder and bowel function, and the ability to get to and from the toilet without aid, using it appropriately, and cleaning oneself.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover diabetic supplies and/or insulin pumps? </b><br></p><ul><li>No, many supplies are considered either medications (insulin) or medical devices (pumps/glucose monitors, etc.)</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover costs like wheelchairs, walkers, lift chairs and adult diapers?</b><br></p><ul><li>Yes, the Caring for Caregivers tax credit covers the cost of durable medical equipment.</li></ul><p><br><b>Does the Caring for Caregivers tax credit cover prescription drugs? </b><br></p><ul><li>The Caring for Caregivers tax credit does not cover prescription or over-the-counter drugs. Many individuals being cared for are Medicare recipients and will already have at least a portion of their medications covered.</li></ul><p><br><b>What is considered a private residential home?</b><br></p><ul><li>A private residential home is a personal dwelling that is not licensed as an assisted living center, nursing facility or residential care home.<br></li></ul><p><br><b>Are home improvements to the caregiver's home considered eligible expenses? </b><br></p><ul><li>The improvement to the family caregiver's or eligible family member's primary residence qualifies if it allows the eligible family member to live in the residence and remain mobile, safe and independent.</li></ul><p><br><b>Does this tax credit cover general household maintenance activities? </b><br></p><ul><li>No, the tax credit does not cover expenditures of general household maintenance activities such as painting, plumbing, electrical repairs or exterior maintenance.</li></ul><p><br><b>Does the Caring for Caregivers tax credit apply to people living in long-term care facilities? </b><br></p><ul><li>No, an individual in a nursing or assisted living facility is not eligible for the tax credit since they are receiving care through that facility.</li></ul><p><br><b>Can two or more family caregivers claim the tax credit for the same family member?</b><br></p><ul><li>Two or more family caregivers may claim the tax credit for the same eligible family member. However, the maximum allowable credit shall be allocated equally between each family caregiver.</li></ul><p><br><b>Is there a limit to the annual allocation of state funds available for the Caring for Caregivers tax credit?</b><br></p><ul><li>Yes. The Oklahoma Legislature capped the amount of tax credits at $1,500,000 annually.</li></ul><p><br><b>How do I claim the Caring for Caregivers tax credit?</b><br></p><ul><li>The <span class="Enhancement" ><span class="Enhancement-item"><a class="Link" href="https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/tax-credits/592.pdf" target="_blank" rel="noopener noreferrer"><b>Oklahoma Tax Commission (OTC) form 592</b></a></span></span> must be filed with each claimant’s tax return, along with any other information or documentation the OTC may require, such as receipts to support the claimed expenses, proof of veteran status and/or documentation to support a diagnosis of dementia for the eligible family member. <br></li></ul><p><br></p><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/a2/a1/069f6bca4f9997c3afc7f4291328/caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/13/eb/969cb9444d9aaa9e7886978118d8/click-here-to-download-caregiver-document.png" alt="CLICK Here to download caregiver document.png" width="1200" height="128"/> </a> </figure> </div> </div><div class="Enhancement" > <div class="Enhancement-item"><figure class="Figure" data-alignment="center"> <a href="https://aarp-states.brightspotcdn.com/47/f7/123bac224991a44cd9439cafb886/spanish-ok-caring-for-caregivers-tax-credit-fact-sheet.pdf" target="_blank"> <img src="https://aarp-states.brightspotcdn.com/45/99/4a21cea54b5fbcf5473753f76127/caring-for-caregivers-brightspot-webpage-1200-328-px-1200-128-px-spanish.png" alt="Caring for Caregivers Brightspot Webpage (1200 × 328 px) (1200 × 128 px) Spanish.png" width="1200" height="128"/> </a> </figure> </div> </div><p></p></div> </div> </p></span> </div> </div> <p><i>This story is provided by AARP Oklahoma. Visit the <a href="https://states.aarp.org/region/oklahoma/" target="_blank">AARP Oklahoma</a> page for more news, events, and programs affecting retirement, health care, and more.</i></p> </div> </div><div class="module clearfix"><script src="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.c85a242a55150cd195e494cd6e5b9c77.gz.js" async=""></script> <link rel="stylesheet" media="all" href="https://aarp-states.brightspotcdn.com/resource/00000168-dd17-d487-a96e-df5fe3ee0000/styleguide/All.min.bfe6eb5a8301841feef3af4e9bd1e26d.gz.css"> <!-- bypass --> <style> a:focus, a:hover { text-decoration: underline; } h1.article-headline { margin: 0 0 1rem; } </style> <!-- <style> .Enhancement-item .Figure { margin-bottom: 24px; } .RichTextArticleBody-body ul { margin-bottom: 24px; } .RichTextArticleBody-body p{ margin: 12px 0; } .RichTextModule-items { clear: both; display: table; width: 100%; margin-bottom: 12px; } .VideoEnhancement>* { color: var(--primaryTextColor); 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