Do I my Mom 79 and Aunt 82 who live with me count under the Caring for Caregivers Tax Credit?

[KCastaneda]

Do I get to count these ladies because they live with me and i am their caregiver?

[MindyB]

It depends, but based on the information you provided they may. You have answered that they met 3 of the tests( age, relationship, and living arrangements), but they also must require assistance with at least 2 activities of daily living. 

Here is the full list, from Oklahoma Form 592:

1. "Is 62 years of age or older, 

2. Requires assistance with at least two activities of daily living (ADL) as certified by a licensed health care provider, 

3. Qualifies as a dependent, spouse, parent, or other relation by blood or marriage to the family caregiver, and 

4. Lives in a private residential home and not in an assisted living center, nursing facility, or residential care home."