Georgia Caregiver Tax Credit 2026: Who Qualifies, How Much

Georgia gives family members who pay for a parent's or relative's care a small state income tax credit: 10 percent of what you spend on that care, up to $150 a year. Officially the Qualified Caregiving Expense Credit (Tax Credit 204, O.C.G.A. § 48-7-29.2) and often called the Georgia caregiver tax credit, it covers home care, adult day care, respite and similar help bought from someone outside the family, for a relative who is 62 or older or disabled.1

In This Guide

• Who Counts as a Qualifying Family Member
• What Care Spending Qualifies
• How Much the Georgia Caregiver Tax Credit Is Worth
• Expenses That Don't Qualify
• How to Claim the Georgia Caregiver Tax Credit
• Frequently Asked Questions
• Learn More

Who Counts as a Qualifying Family Member

Under O.C.G.A. § 48-7-29.2, the Georgia Department of Revenue defines a "qualifying family member" by two tests: they're you or someone related to you by blood, marriage or adoption, and they're at least 62 or the Social Security Administration has determined them disabled. If you're 62 or older and paying for your own home care, you can claim the Georgia caregiver tax credit for yourself.1

The Department's Rule 560-7-8-.43 settles the questions families most often get stuck on:

• Your parent doesn't have to live in Georgia. Rule 560-7-8-.43 says the qualifying family member for the caregiving expense credit "does not have to be a Georgia resident."
• Your parent doesn't have to be your dependent. Georgia's caregiving expense credit doesn't require your parent to be a dependent on your return.
• You don't have to live in Georgia either, though the Georgia caregiver tax credit can only reduce Georgia income tax you owe.
• In-laws count. For Georgia's caregiving expense credit, "related by marriage" means your spouse, your spouse's parents and children, and, if a previous spouse has died, that spouse's parents and children.2,1

What Care Spending Qualifies

Each kind of care on Georgia's list counts toward the caregiving expense credit only if it's provided to your qualifying family member and bought from a person or organization that isn't related to you or to them.1

The relative rule surprises people. Georgia's Tax Credit 204 instructions say services "must be obtained from an organization or individual not related to the taxpayer or the qualifying family member." So paying your sister or a cousin to help Mom isn't a qualifying expense for the Georgia caregiver tax credit, even though the care is real. Care a family member provides as a paid caregiver through a program such as Georgia's Structured Family Caregiving doesn't count toward Georgia's caregiving expense credit either. Paying a relative can still be done carefully; our Georgia personal care contract guide explains the Medicaid side.1

For respite or adult day care that would qualify, see our guide to respite care options in Georgia.

How Much the Georgia Caregiver Tax Credit Is Worth

The Georgia caregiver tax credit equals 10 percent of your qualified caregiving expenses, up to $150. Georgia's caregiving expense credit is nonrefundable: it can't exceed your Georgia income tax for the year, with no carryover to a later year or carry-back to an earlier one. By our arithmetic, the Georgia credit tops out once you've spent $1,500 on qualifying care in a year (10 percent of $1,500 is $150).1

That won't go far against a year of care bills, but it's money back on care you're already paying for. Because the Georgia credit can't exceed the tax you owe, a family with a small Georgia tax bill may get less than the full amount, so check your tax line before counting on it.1

Expenses That Don't Qualify

Beyond care from a relative, Georgia's Rule 560-7-8-.43 leaves three more kinds of spending out of the caregiving expense credit.2

• Bills someone else already claimed. Under Georgia's rule, no taxpayer can claim the caregiving expense credit for expenses another taxpayer claimed. If you and your brother split Mom's adult day care bill, each of you claims only what you paid.
• Costs insurance paid back. Expenses excluded from Georgia taxable income don't count toward the Georgia caregiver tax credit; the rule's example is medical expenses reimbursed by an insurance company.
• Costs you already deducted. Expenses deducted or subtracted in arriving at Georgia taxable income don't qualify for the Georgia credit. If some care costs are in your medical itemized deductions, Georgia's rule disallows a share of them based on how much of those deductions survived the federal limit; if they didn't clear that limit, no adjustment is needed.2

Expenses you also use for a federal credit, such as the child and dependent care credit, need no adjustment under Georgia's deducted-or-subtracted rule, provided they otherwise qualify for the caregiving expense credit, including coming from an unrelated provider. Our guide to tax breaks for family caregivers covers the federal side.2

How to Claim the Georgia Caregiver Tax Credit

Claim the Georgia caregiver tax credit on your Georgia individual income tax return as Tax Credit 204, the Qualified Caregiving Expense Credit.1

1. Gather the year's receipts from the agency, adult day center or equipment supplier.
2. Subtract anything insurance reimbursed and anything a sibling is claiming.
3. Claim Tax Credit 204 with your Georgia return, or ask your tax preparer to; a preparer can work out the share Georgia allows of any costs also in your medical itemized deductions.2

Learn More

Find personalized help paying for a parent's care in Georgia, and the tax breaks that come with it, at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.