Shared Care Tax Credit (SCT)
- Provides a tax credit to help families offset the costs of caring for an elderly person (age 60 or older).
- The caregiver of the elderly person (age 60 or older) must be registered with the Department of Health as a certified shared care member and not receive monetary compensation for providing care for the elderly person meeting the requirements below.
- The elderly person must live in the same residence as the caregiver for an aggregate of more than six months per tax year.
- The elderly person must be physically or mentally incapable of living alone, as determined and certified by a physician licensed pursuant to Chapter 334, RSMo; and
- Requires assistance with activities of daily living to the extent that without care and oversight at home would require placement in a facility licensed pursuant to Chapter 198, RSMo; and
- Under no circumstances is able or allowed to operate a motor vehicle; and
- Does not receive funding or services through Medicaid or Social Services Block Grant Fundings.
How the Program Works
- This tax credit will apply to tax years beginning January 1, 2000, (return due date April 15, 2001).
Eligible Use of Tax Credit
- This credit is nonrefundable and cannot be carried over.
Procedures to Claim the Credit
- To file a claim for the credit with the Missouri Department of Revenue, the original, completed, and signed physician certification for Shared Care Tax Credit Form MO-SCC, must be attached to the individual income tax return.
- This tax credit may be applied to state individual income tax returns incurred under the provisions of Chapter 143, RSMo.
Missouri Department of Revenue, Taxation Division.
- E-mail: [email protected]
- Phone: 573-522-6864 (for individual tax)