Minnesota Age 65 or Older/Disabled Subtraction

If were born before January 2, 1957, or are permanently and totally disabled and you received federally taxable disability income, and you qualify to complete Schedule M1R under the limits below: If you are: And your income* is less than: [...]

Montana Elderly Care Credit

You can claim a credit against your income tax liability for paying certain expenses in order to provide care to an elderly family member. Your credit cannot exceed $5,000 for one qualifying family member, or $10,000 for the care of two or more qualifying family members. In order to qualify for this credit, you need to care for an elderly family member, who is at least 65 or has been determined [...]

Maryland Spouse Domiciled Differently

If you were either, (a) married couples who filed joint federal returns but were domiciled in different counties, cities, towns or taxing areas on the last day of the year, or (b) married couples who filed joint federal returns but were domiciled in different states on the last day of the tax year, you have the option to file your Maryland state return two ways: Married filing joint return [...]

Minnesota Long-Term Care Insurance Credit

You may be able to claim a credit against tax based on premiums you paid in 2021 for a qualified long-term care insurance policy for which you did not receive a full deduction on Schedule M1SA, Minnesota Itemized Deductions. To qualify, your long-term care insurance policy must do both of the following: • Qualify as a deduction (see Schedule M1SA), disregarding the income test • [...]

Hawaii Final Return

Filing a Final Return If you are giving up your Hawaii residency at the end of the year, write the words “FINAL RETURN” on the top middle of the return. The final return must be printed and mailed for [...]