Shared Care Tax Credit (SCT)

Purpose

Provides a tax credit to help families offset the costs of caring for an elderly person (age 60 or older).

Eligible Applicants

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.

Authorization

  • This tax credit may be applied to state individual income tax returns incurred under the provisions of Chapter 143, RSMo.

Forms

Frequently Asked Questions

Must I be a registered caregiver to receive the shared care tax credit?

Yes. If you meet all other requirements, you may qualify for the tax credit if you register as a shared care member. To register with the Division of Senior and Disability Services call 573-751-4842.

Do I have to be in Missouri caring for the care recipient for consecutive six months to receive the tax credit?

No. The amount of time you are caring for the recipient does not need to be consecutive; it can be aggregate as long as it is more than six months per tax year.

I provided care for my mother half of the year, but I am not currently a Missouri resident. Do I still qualify for the credit?

Yes. If you have a Missouri tax liability and you met all of the requirements listed on the previous page; you may still qualify for the shared care tax credit.

What is considered when determining whether or not the care recipient is incapable of living alone?

A physician or a Division of Senior and Disability Services Social Service Worker must determine whether or not the care recipient is capable of living alone. The physician or counselor must provide a description of the care recipient’s physical or mental condition, which prevents the recipient from living alone. The physician or social service worker must also describe the necessary treatment or care needed for the care recipient.

Is the shared care tax credit refundable?

No. The credit is the amount of your Missouri tax liability or $500, whichever is less. If your Missouri tax liability is $200, you will receive a credit of $200.

If I receive Medicaid, am I eligible for the credit?

No. If you receive Medicaid funded home and community-based services, you are not eligible for the tax credit. If you receive Medicare, you may qualify for the credit.

Contact

Missouri Department of Revenue, Taxation Division.