If you pay expenses for the care of a person age 60 or older, you may be eligible for this credit. The care must keep this person from being placed in a nursing home. Both of you must meet certain qualifications to be eligible for the credit.
Household income is the total taxable and nontaxable income of a husband and wife.
Isn't in a nursing home or mental institution. Doesn't receive medical assistance from the state Senior and Disabled Services Division. Qualified for Oregon Project Independence during the tax year. This program is designed to keep people from going to nursing homes unnecessarily. To qualify for the program, the person must have severe problems with communication, mobility, managing a household, nutrition, personal relationships, managing money, health, or other problems caring for oneself.