Montana Free Printable  for 2017 Montana Elderly Care Credit

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Elderly Care Credit
Form ECC

MONTANA ECC Rev 04 16 2016 Elderly Care Credit 15-30-2366, MCA Social Security Numbers First Name and Initial Last Name Spouse’s First Name and Initial Last Name Name of Elderly Family Member - - - - - - You cannot use this form for calculating the elderly care credit if another individual paid qualified elderly care expenses for the same family member and that individual is also claiming this credit. Please contact the Department of Revenue at (866) 859-2254 (in Helena, 444-6900) for assistance if this situation applies to you. Part I. Eligibility If you answer yes to all four of these questions, you are eligible for this credit. If you answer no to one of these questions, stop here because you are not eligible for this credit. Is the elderly person related to you by blood or by marriage?................................................................ Yes No Is the elderly person either at least 65 years old or been determined to be disabled for Social Security purposes?....................................................................................................................... Yes No Is the family income (gross income, including all nontaxable income) of the elderly person $15,000 or less, if single, or is the combined income of both spouses $30,000 or less, if married?....... Yes No If your filing status is single or married filing jointly, is your Montana adjusted gross income on Form 2, line 41, less than $55,000? If your filing status is married filing separately, is your Montana adjusted gross income on Form 2, line 41, less than $27,500?................. Yes No Part II. Credit Computation 1. Amount of the qualified elderly care expenses that you paid during the tax year. See the instructions on the second page of this form for the definition of qualified elderly care expenses.. 1. 2. Your Montana adjusted gross income from Form 2, line 41............................................................2. 3. Adjusted gross income multiplier amount from the table located on the second page of this form...........................................................................................................................................3. 4. Multiply the amount on line 1 by the multiplier reported on line 3 above.........................................4. 5. If your filing status is single or married filing jointly, enter $50,000. If your filing status is married filing separately, enter $25,000........................................................................................................5. 6. Subtract line 5 from line 2 and enter the result, but not less than zero...........................................6. 7. Subtract line 6 from line 4 and enter the result. If the result is zero or less, stop here because you are not eligible for this credit.....................................................................................................7. 8. If your filing status is single or married filing jointly, enter the smaller of line 7 or $5,000. If your filing status is married filing separately, enter the smaller of line 7 or $2,500. This is your elderly care credit. ........................................................................................................................8. Enter the amount from line 8 above on Form 2, Schedule V. If you file your Montana tax return electronically, you do not need to mail this form to us unless we ask you for a copy. When you file electronically, you represent that you have retained the required documents in your tax records and will provide them upon the department’s request. Form ECC Instructions Am I eligible to claim the elderly care credit? You may be eligible to claim this credit if you pay qualified elderly care expenses for a qualified family member. Please see the eligibility requirements in Part I of the form to determine if you qualify. Who is a qualified family member? A qualified family member: • is related to you by blood or marriage and, • at least 65 years of age, or • determined to be disabled by the social security administration, and • has family income during the year of $15,000 or less if unmarried and $30,000 or less if married. How can I determine what qualifies as elderly care expenses? Your qualified elderly care expenses include amounts you pay for: • home health agency services I paid elderly care expenses for my parent. Can I also claim these expenses as a medical itemized deduction? No. You cannot take a deduction or credit for any amount of elderly care expenses you paid during the year that are used to calculate this credit. My elderly care credit exceeds my income tax liability. Can my unused elderly care credit be carried back or carried forward to another tax year, or can I request a refund of my unused credit? No. This credit cannot be claimed as a carryback or carryforward to another tax year and cannot be refunded to you if it exceeds your income tax liability. Adjusted Gross Income Multiplier Table If your Montana adjusted gross income on Form ECC, line 2 is: Your multiplier to be entered on Form ECC, line 3 when your filing status is: At least But not more Single or Married filing than Married filing separately jointly $0 $ 25,000 0.30 0.150 $ 25,001 $ 27,000 0.29 0.145 $ 27,001 $ 29,000 0.28 0.140 $ 29,001 $ 31,000 0.27 0.135 $ 31,001 $ 33,000 0.26 0.130 $ 33,001 $ 35,000 0.25 0.125 What is family income? Family income is all of the gross income, including all nontaxable income, of the family member and their spouse. $ 35,001 $ 37,000 0.24 0.120 $ 37,001 $ 39,000 0.23 0.115 $ 39,001 $ 41,000 0.22 0.110 I have qualified elderly care expenses for both my mother and father. Can I claim the elderly care credit for the expenses of both my parents? Yes you can, but you are limited to a $5,000 credit for one qualifying family member during the year and a total of $10,000 credit for two or more qualifying family members. If you are married filing separately, these limits are $2,500 for one qualifying family member and $5,000 for two or more qualifying family members. $ 41,001 $ 43,000 0.21 0.105 $ 43,001 $ 55,000 0.20 0.100 • personal-care attendant services • care in a long-term care facility that is licensed by the Department of Public Health and Human Services • homemaker services • adult day care • respite care • purchases of health care equipment and supplies If you paid qualified elderly care expenses and are claiming the elderly care credit for more than one qualifying family member, you will need to complete a separate Form ECC for each family member. My brothers and sisters help me pay the qualified elderly care expenses for our parents. Are we all entitled to claim the elderly care credit? Yes you are, but the amount of the credit allowed must be prorated proportionally to each family member’s contribution to the total qualified elderly care expenses. Please contact the Department for assistance in calculating this credit if multiple people contributed to the qualified elderly care expenses of the same qualified family member. If your filing status is single or married filing jointly with your spouse and your Montana adjusted gross income is $55,000 or more, you are not eligible for this credit. If your filing status is married filing separately with your spouse and your Montana adjusted gross income is $27,500 or more, you are not eligible for this credit. If you are caring for two or more eligible family members the limits increase to $60,000 and $30,000, respectively. Questions? Please call us toll free at (866) 859-2254 (in Helena, 444-6900).
Extracted from PDF file 2016-montana-form-ecc.pdf, last modified April 2016

More about the Montana Form ECC Individual Income Tax Tax Credit TY 2016

We last updated the Elderly Care Credit in January 2017, so this is the latest version of Form ECC, fully updated for tax year 2016. You can download or print current or past-year PDFs of Form ECC directly from TaxFormFinder. You can print other Montana tax forms here.

Other Montana Individual Income Tax Forms:

TaxFormFinder has an additional 78 Montana income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 2EC Montana Elderly Homeowner/Renter Credit
Form 2 Instructions Individual Income Tax Instructional Booklet
Form 2 Montana Individual Income Tax Return
Form ENRG-B Alternative Energy System Credit
Form ENRG-C Energy Conservation Installation Credit

Download all MT tax forms View all 79 Montana Income Tax Forms


Form Sources:

Montana usually releases forms for the current tax year between January and April. We last updated Montana Form ECC from the Department of Revenue in January 2017.

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Form ECC is a Montana Individual Income Tax form. States often have dozens of even hundreds of various tax credits, which, unlike deductions, provide a dollar-for-dollar reduction of tax liability. Some common tax credits apply to many taxpayers, while others only apply to extremely specific situations. In most cases, you will have to provide evidence to show that you are eligible for the tax credit, and calculate the amount of the credit to which you are entitled.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Montana Form ECC

We have a total of six past-year versions of Form ECC in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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