North Dakota Family Member Care Credit

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.