Massachusetts H3018 provides an income tax credit for families caring for elderly relatives or those with Alzheimer's disease.

Massachusetts H3018 introduces an income tax credit for families who provide more than half of the support for an elderly relative or a relative with Alzheimer's disease. The credit is $600 and applies if the relative has lived with the taxpayer for over six months in the taxable year. The relative's adjusted gross income must not exceed $20,000 for single returns or $35,000 for joint returns. If the credit reduces the tax to zero, the taxpayer is entitled to a refund for the excess credit amount.

Massachusetts H3018 provides an income tax credit for families caring for elderly relatives or those with Alzheimer's disease.

Massachusetts H3018 introduces an income tax credit for families who provide more than half of the support for an elderly relative or a relative with Alzheimer's disease. The credit is $600 and applies if the relative has lived with the taxpayer for over six months in the taxable year. The relative's adjusted gross income must not exceed $20,000 for single returns or $35,000 for joint returns. If the credit reduces the tax to zero, the taxpayer is entitled to a refund for the excess credit amount.