Individuals are entitled to credit of up to $4,282 for residing with an providing in-home care for an adult relative. For this purpose, the relatives include the individual’s child or grandchild or the spouse’s parents, grandparent, brother, sister, aunt, uncle, nephew or niece. A parent or grandparent must either have attained the age of 65 years or be dependent because of physical or mental infirmity. All other dependent relatives must have attained the age of 18 and be dependent because of mental or physical infirmity.

This credit amount is reduced by the dependent’s net income in excess of $14,624. This means that this tax credit is not available once the dependent’s net income reaches more than $18,906. (14,624+4,282)