Missouri Shared Care Tax Credit
If you care for a person in your home, you might be eligible for a tax credit on your Missouri Income Tax Return. This includes spouses taking care of a sick husband or wife; or children taking care of a disabled parent. The Missouri Shared Care Tax Credit provides a tax credit to help caregivers offset the costs of caring for a person (age 60 or older).
The Shared Care Tax Credit:
- May be up to $500 for the tax year. The credit is the amount of your Missouri tax liability or $500, whichever is less.
- Is non-refundable and cannot be carried over to another tax year. However, there is a provision that allows claiming the credit for three previous tax years.
- Applies to the tax return of the “caregiver”, not to the tax return of the recipient of the care, unless the caregiver and recipient of care are married and file a combined tax return.
- The caregiver of the person needing care (age 60 or older) must be registered with the Department of Health and Senior Services as a certified “Shared Care Member” and not receive monetary compensation for providing care for the recipient. In other words, you cannot receive any pay or compensation for providing care to the care recipient.
- The care recipient must live in the same residence as the caregiver for an aggregate of more than six months per tax year. It does not need to be consecutive six months, but a total of more than six months for the year. For example, the care recipient lived with you from April through May, then went to a nursing home for rehabilitation services for two months, then came back and lived with you from August through December. That would be a total of more than six months care in your home for the year.
- The care recipient must be physically or mentally incapable of living alone, as determined and certified by a physician.
- The care recipient requires assistance with activities of daily living to the extent that without care and oversight at home would require placement in a licensed facility, such as a nursing home.
- Under no circumstances is the recipient able or allowed to operate a motor vehicle.
- Does not receive services paid for by Medicaid or Social Services Block Grant funds.
Process to Claim the Tax Credit:
- The MO-SCC (Physician Certification) is completed by the care recipient’s physician and sent to the Department of Revenue along with the caregiver’s income tax return. Once your shared care registration form is processed, you will receive a letter from the Dept. of Health & Senior Services concerning your registration. A representative with the Dept. of Revenue will contact DHSS and inquire if the caregiver is registered as a Shared Care member.
- You must complete the registration process with the Department of Health & Senior Services for each year you want to claim the credit.
- Visit the Department of Revenue’s website at http://dor.mo.gov/taxcredit/sct.php for additional information, or call 573-522-6864. The physician’s certification form may be downloaded at that site.