When can someone age 65 or over qualify as an Other Exemption on my Arizona return?
An individual who meets all the following conditions may be claimed as an Other Exemption on your Arizona return:
- 65 years of age or older as of January 1, 2021
- You paid more than $800 toward either of the following of their expenses:
- One-fourth the cost for their nursing or assisted care facility, or
- Home health care or other medical costs