You must have paid someone else to care for them.
The Qualifying Family Member:
- must be at least 62 or determined disabled by the Social Security Administration
- is the taxpayer or an individual related to the taxpayer by blood, marriage or adoption
Qualified services include:
- Home Health Agency Services
- Personal Care Services
- Personal Care Attendant Services
- Homemaker services
- Adult Day Care
- Respite Care
- Health Care Equipment and other supplies which have been determined by a physician to be medically necessary.
Services must be from an organization or individual that is not related to the taxpayer or the family member.
