Should a resident of an adult care facility use their share of their property taxes or their rent to compute a credit?
You must base your claim on the portion of your monthly payment that constitutes rent. Do not include other services. When you pay in one fee, determine your portion of the property taxes that can be claimed for credit based on square footage, or divide property taxes by the number of residents from whom the home is licensed to care. This information may be obtained from your housing facility.
Note: If you calculate the credit using rent paid, you must receive either a monthly statement from the landlord that separately itemizes rent, food, services, and other items. Or, you must obtain a letter from your landlord that states the portion of the monthly payment that constitutes rent. You may be required to produce a copy of the landlord's documentation to substantiate the claim.
If one spouse lives in a nursing home or adult care facility and the other maintains a home, you may combine the taxes/rent for the homestead and the facility to compute your claim.
If you are single and maintain a homestead (that is not rented to someone else) while living in a nursing home or adult care facility, you may claim the property taxes on your homestead or the rent paid to the facility, but not both. Use the one that gives you the larger credit.