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North Dakota Free Printable Schedule ND-1FC - Family Member Care Tax Credit for 2024 North Dakota Family Member Care Credit

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Family Member Care Credit
Schedule ND-1FC - Family Member Care Tax Credit

FAMILY MEMBER CARE TAX CREDIT OFFICE OF STATE TAX COMMISSIONER Schedule ND-1FC SFN 28731 (12-2023) 2023 Attach to Form ND-1 Name(s) Shown On Return Your Social Security Number • If you paid qualified care expenses for more than one qualifying family member, complete a separate Schedule ND-1FC for each qualifying family member. • See the instructions for definitions of “qualifying family member” and “qualified care expenses.” Qualifying family member criteria A. Is the family member related to you by blood or marriage?.......................................................................  Yes  No If yes, enter your relationship to the family member....................................._________________________ B. Is the family member either (1) at least 65 years old or (2) disabled as defined by the Social Security Administration? If disabled, attach a copy of a supporting letter—see instructions...................  Yes  No C. If the family member is not married, is the family member’s federal taxable income on the 2023 Form 1040 or 1040-SR, line 15, equal to or less than $20,000? If the family member is married, is the total federal taxable income of the family member and the family member’s spouse equal to or less than $35,000?......................  Yes  No • If you answered “Yes” to all of the questions in Items A through C above, go to Item D. • If you answered “No” to any question in Items A through C above, stop here; you do not have a qualifying family member. D. Name of qualifying family member..................................................................................................... ► __________________ E. Social security number of qualifying family member.............................................................................. ► __________________ Calculation of tax credit 1. Qualified care expenses paid by you during the tax year for the qualifying family member identified above. Attach a statement showing type and amount of expenses. If payment is for services, also identify provider 1 __________________ 2. Of the expenses included on line 1, enter the amount, if any, deducted on federal return.............................2 __________________ 3. Eligible qualified care expenses. Subtract line 2 from line 1. If less than zero, enter -0-........................ (FA) 3 ___________________ 4. Your federal taxable income from 2023 Form 1040 or 1040-SR, line 15.............................................. (FB) 4 _________________ 5. Decimal amount from applicable table below. If Married Filing Separately, use Table 2 to find income range, then enter one-half of decimal amount for that range.................................................. (FC) 5 Table 1: Single/Head of household/Qualifying widow(er) . ___ ___ Table 2: Married filing joint If the amount Decimal If the amount Decimal If the amount Decimal If the amount Decimal on line 4 is: amount is: on line 4 is: amount is: on line 4 is: amount is: on line 4 is: amount is: Over Not over Over Not over Over Not over Over Not over $ 0 $ 25,000 .30 $ 35,000 $ 37,000 .24 $ 0 $ 35,000 .30 $ 45,000 $ 47,000 .24 25,000 27,000 .29 37,000 39,000 .23 35,000 37,000 .29 47,000 49,000 .23 27,000 29,000 .28 39,000 41,000 .22 37,000 39,000 .28 49,000 51,000 .22 29,000 31,000 .27 41,000 43,000 .21 39,000 41,000 .27 51,000 53,000 .21 31,000 33,000 .26 43,000 No limit .20 41,000 43,000 .26 53,000 No limit .20 33,000 35,000 .25 43,000 45,000 .25 6. Multiply line 3 by line 5................................................................................................................ (FD) 6 ___________________ 7. Maximum credit allowed per qualifying family member. Enter $2,000 if Single, Married Filing Jointly, Head of Household, or Qualifying Widow(er), or $1,000 if Married Filing Separately.............................. (FE) 7 __________________ 8. Enter smaller of line 6 or line 7..................................................................................................... (FF) 8 _________________ 9. Federal taxable income limit. Enter $50,000 if Single, Head of Household, or Qualifying Widow(er), or $70,000 if Married Filing Jointly, or $35,000 if Married Filing Separately....................................... (FG) 9 ___________________ 10. Subtract line 9 from line 4. If less than zero, enter -0-........................................................... (FH) 10 _________________ 11. Tentative family member care credit. Subtract line 10 from line 8. If less than zero, enter -0 See below for the amount you may enter on your return......................................................... (FI) 11 _________________ • If you are claiming this credit for only one qualifying family member, enter the amount from line 11 of Schedule ND-1FC on Schedule ND-1TC, line 1. • If you are claiming this credit for more than one qualifying family member, add the separately calculated credits from line 11 of all Schedule ND‑1FC forms. Your allowable credit is limited to the smaller of the sum of the separately calculated credits or $4,000 (or $2,000 if Married Filing Separately). Enter your allowable credit on Schedule ND-1TC, line 1. 023 Schedule ND-1FC 2 SFN 28731 (12-2023), Page 2 Eligibility for credit If you paid qualified care expenses for a qualifying family member during the tax year, you may be able to take the family member care income tax credit. See “Qualified care expenses” and “Qualifying family member” below. If you qualify for the credit, you must complete this schedule and attach it to your return. You must attach a statement showing the type and amount of the qualified care expenses you paid during the tax year. In the case where the expense is for services, you also must identify the person or organization that performed the services. If you paid qualified care expenses for more than one qualifying family member, you must complete a separate Schedule ND-1FC for each qualifying family member. Qualified care expenses Qualified care expenses means expenses for home health agency services, companionship services (see below), personal care attendant services, homemaker services, adult day care, respite care, and any other expenses that are deductible medical expenses under federal income tax law. To qualify, the expense must be:  Provided to or for the benefit of (or needed by the taxpayer to care for) a qualifying family member;  Provided by an organization or individual not related to the taxpayer or the qualifying family member; and  Not compensated for by insurance or a federal or state assistance program. Companionship services­— Companionship services means services that provide fellowship, care and protection for a person who is unable to care for his or her own needs because of advanced age or a physical or mental disability. These services include household work directly related to the care of the aged or disabled person, such as meal preparation, bed making, washing clothes and other similar services. These services may also include household work not directly related to the care of the aged or disabled person if the time it takes to do this work during any week does not exceed 20% of the total hours worked during that same week. Companionship services do not include services which require, and are performed by, trained personnel. This includes a registered or practical nurse, or services to care for and protect infants and children who are not physically or mentally disabled. Qualified care expenses deducted for federal income tax purposes are not eligible for the credit. Qualifying family member A qualifying family member is a person who: 1. Is related to you by blood or marriage. 2. Is either at least 65 years old or disabled as defined by the Social Security Administration. Attach a copy of a letter from a physician, the ND Dept. of Human Services, or other competent authority that attests the qualifying family member meets SSA’s definition of a qualifying disability. 3. Has federal taxable income equal to or less than: a. $20,000, if not married. b. $35,000, if married. (Include both spouses’ incomes.) The taxpayer and the qualifying family member may not be the same person.
Extracted from PDF file 2023-north-dakota-schedule-nd-1fc.pdf, last modified August 2023

More about the North Dakota Schedule ND-1FC Individual Income Tax Tax Credit TY 2023

We last updated the Family Member Care Credit in February 2024, so this is the latest version of Schedule ND-1FC, fully updated for tax year 2023. You can download or print current or past-year PDFs of Schedule ND-1FC directly from TaxFormFinder. You can print other North Dakota tax forms here.


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Related North Dakota Individual Income Tax Forms:

TaxFormFinder has an additional 44 North Dakota income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the North Dakota Schedule ND-1FC.

Form Code Form Name
Schedule ND-1NR Nonresident and Part-Year Resident Schedule
Schedule ND-1PSC Nonprofit Private School Tax Credits for Individuals
Schedule ND-1CR Credit for Income Tax Paid to Another State
Schedule ND-1TC Tax Credits
Schedule ND1-PG Planned Gift Tax Credit
Schedule ND-1CS Calculation of Tax on Proceeds from Sale of Income Tax Credit
Schedule ND-1FA 3-Year Averaging Method for Elected Farm Income
Schedule ND-1PG Planned Gift Tax Credit
Schedule ND-1QEC Qualified Endowment Fund Tax Credit
Schedule ND-1S [OBSOLETE] Allocation of Income by Same-Sex Individuals Filing A Joint Federal Return

Download all ND tax forms View all 45 North Dakota Income Tax Forms


Form Sources:

North Dakota usually releases forms for the current tax year between January and April. We last updated North Dakota Schedule ND-1FC from the Office of State Tax Commissioner in February 2024.

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Schedule ND-1FC is a North Dakota Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of North Dakota Schedule ND-1FC

We have a total of twelve past-year versions of Schedule ND-1FC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Schedule ND-1FC

Schedule ND-1FC - Family Member Care Tax Credit

2022 Schedule ND-1FC

Schedule ND-1FC - Family Member Care Tax Credit

2021 Schedule ND-1FC

Schedule ND-1FC 2021 - Family Member Care Tax Credit

2020 Schedule ND-1FC

Schedule ND-1FC - Family Member Care Tax Credit

2018 Schedule ND-1FC

Schedule ND-1FC - Family Member Care Tax Credit

2016 Schedule ND-1FC

Schedule ND-1FC - Family Member Care Tax Credit

2015 Schedule ND-1FC

Schedule ND-1FC - Family Member Care Tax Credit

Schedule ND-1FC - Family member care income tax credit 2013 Schedule ND-1FC

Schedule ND-1FC - Family member care income tax credit

Schedule ND-1FC - Family Member Care Income Tax Credit 2012 Schedule ND-1FC

Schedule ND-1FC - Family Member Care Income Tax Credit

Schedule ND-1FC - Family Member Care Income Tax Credit 2011 Schedule ND-1FC

Schedule ND-1FC - Family Member Care Income Tax Credit


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