You are entitled to this nonrefundable credit if you:
- cannot be claimed as a dependent on another individual's federal income tax return, and
- meet one of the conditions in the table below:
|Filing status||Federal adjusted gross income||Credit amount|
|Single||$28,000 or less||up to $75|
$32,000 or less
$20 to $90, plus an additional $5 to $15 based on the number of dependents listed on Form IT-201, item H (Form IT-203, item I) plus one for you (and one for your spouse if Married filing joint return)
|Married Filing Separately||See instructions for your income tax form|
How to claim this credit?
You must claim this credit directly on your income tax form.