- Skilled nursing facility
- Intermediate care facility
- Licensed county home
- Licensed boarding
- Residential home
- Certified Christian Science facility*
Generally, the deduction should not be used in conjunction with most tax credits in order to create a refund.
If you are a Medicaid recipient and live in one of the facilities listed above, to determine whether you're eligible for the deduction, you must first prepare your tax return without claiming a Human Services Deduction.
Generally, if a refund is due, you are not eligible for this deduction. File your return without claiming the deduction and a refund will be issued. However, if an amount is due, you are eligible to use a deduction.
*An eligible Christian Science facility must be listed with and certified by the Commission for Accreditation of Christian Science Nursing Organizations/Facilities, Inc.