TPZ-1029.MD.A-V - Certification of Dependent Senior Status Tax Credit for Home-Support Services for Seniors
For dependent senior living alone the annual limit on eligible expenses is $21,600, for a maximum tax credit of $6,480 per year (30% of $21,600).
For a couple, the annual limit on eligible expenses is the total of each spouse's limit on eligible expenses.
Useful links:
The Tax Credit for Home-Support Services for Seniors IN-102-V
Overview of the Tax Credit for Home-Support Services for Seniors IN-151-V