- The insured must be a Maryland resident.
- The insured must be the taxpayer, the taxpayer's spouse, parent, stepparent, child or stepchild.
- The insured cannot have been covered by long-term care insurance before July 1, 2000.
- This tax credit must not have been claimed for the insured by the taxpayer or by anyone else in any tax year.
To qualify for the credit all of the following must apply: