You may claim only the costs paid after the person became 60 years of age. Don't claim costs paid while the person received benefits from Oregon Project Independence or medical assistance from Senior and Disabled Services. Don't claim costs paid while the person was in a nursing home or mental institution. You must subtract any reimbursement, such as from insurance or from the person receiving care, when you figure the costs you paid. To claim the credit, the Oregon Department of Human Services must certify that the person qualifies.
Instructions are on the form.
Keep the completed form, showing the certification and expenses paid, with your Oregon income tax records. These numbers are answered by machine only and are not for voice use. A message line is available all year for those who need assistance in Spanish. Last revised November 16, 2000.