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State of California Franchise Tax Board

State Offers $500 Tax Credit for Qualified Caregivers

Taxpayers, their spouse or dependents, requiring long-term care may qualify to claim the $500 Long-Term Care Credit on their 2001 California state income tax return, according to the Franchise Tax Board (FTB).

“I encourage qualifying taxpayers to take full advantage of this credit. A $500 tax credit can help ease the financial burden paid by taxpayers,” said State Controller and FTB Chair Kathleen Connell.

Because this credit is unique to California, the FTB wants to ensure taxpayers are familiar with this credit. The non-refundable credit is available for the qualifying individual-the one who needs the care-who has long-term care needs that will last for at least 180 consecutive days. The qualifying individual includes the taxpayer, a spouse or a dependent. The credit is available to taxpayers whose California adjusted gross income is under $100,000.

The person receiving the care must meet age-related, long-term care requirements as explained in FTB Form 3504, Long-Term Care Credit. To claim the credit, taxpayers must provide the name of the individual needing the long-term care, the individual's taxpayer ID number, and the medical license number of the physician who has certified the individual as needing the long-term care.

Anyone interested in learning more about this credit should access the FTB's Website at to get FTB Publication 802, Long-Term Care Credit: Frequently Asked Questions, or to download FTB Form 3504, Long-Term Care Credit.

This credit originated last year. Taxpayers who qualified for this credit, but did not claim it on their 2000 California state tax return, can file FTB Form 540X, Amended Individual Income Tax Return, to claim the credit. Taxpayers can download FTB Form 540X from the Website.

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