Who Qualifies

In order to claim the credit on your PA Personal Income Tax Return (PA-40), you must have incurred care expenses for:

A dependent child under age 13.

A spouse who was physically or mentally incapable of self-care and lived with you for more than half the year.

An individual who was physically or mentally incapable of self-care, lived with you for more than half the year, and either: Was your dependent; or Could have been your dependent, except that he or she received gross income of $4,400 or more, filed a joint return, or could have been claimed as a dependent on another taxpayer's return.

This credit is refundable, meaning qualified taxpayers will not owe any state taxes on the amount they receive.

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Who Qualifies

Official source

In order to claim the credit on your PA Personal Income Tax Return (PA-40), you must have incurred care expenses for:

A dependent child under age 13.

A spouse who was physically or mentally incapable of self-care and lived with you for more than half the year.

An individual who was physically or mentally incapable of self-care, lived with you for more than half the year, and either: Was your dependent; or Could have been your dependent, except that he or she received gross income of $4,400 or more, filed a joint return, or could have been claimed as a dependent on another taxpayer's return.

This credit is refundable, meaning qualified taxpayers will not owe any state taxes on the amount they receive.