A refundable income tax credit of up to $675 a year for a New Jersey relative who cares for a post-9/11 veteran who meets VA's standard for individual unemployability and lives with the caregiver at least six months of the year, where the caregiver's income is $100,000 or less on a joint return or $50,000 otherwise.
Also called: N.J.S.A. 54A:4-15, Wounded Warrior Caregivers Relief Act, Schedule NJ-WWC, qualified veteran care credit, $675, caregiver, P.L.2017, c.67.
N.J.S.A. 54A:4-15, enacted as the Wounded Warrior Caregivers Relief Act, P.L.2017, c.67, gives a "qualified family caregiver" a credit equal to the lesser of $675 or 100 percent of the veteran's federal disability compensation. If the credit is more than the tax, the rest is refunded, and a caregiver with no filing obligation can apply for it on a separate application.
The veteran. A "qualified armed service member" has a disability from service "in any war or conflict on or after September 11, 2001", was honorably discharged or released under conditions other than dishonorable, "meets the requirements for total disability ratings for compensation based upon unemployability" as VA determines, and has lived with the caregiver in New Jersey for at least six months of the year. The unemployability words come from VA's individual unemployability rule. Guides that describe the credit as open to any disabled post-9/11 veteran leave that out. A veteran rated 100 percent on the schedule is not rated for unemployability, and the statute does not say whether he or she "meets the requirements"; ask the Division of Taxation before relying on it.
The caregiver. A New Jersey resident related to the veteran within the third degree by blood or law, which reaches spouses, parents, children, siblings, grandparents, grandchildren, aunts, uncles, nieces and nephews, with gross income of not more than $100,000 filing jointly, as head of household or as a surviving spouse, or $50,000 otherwise. Two caregivers of one veteran split the credit by their shares of care expenses. Claim it on Schedule NJ-WWC.
Thresholds
Thresholds for New Jersey Wounded Warrior Caregivers Credit
Gate
Rule
The veteran meets VA's standard for individual unemployability
N.J.S.A. 54A:4-15(e). Recorded rather than enforced because a veteran rated 100 percent on the schedule is not addressed and the credit belongs to the caregiver.
Disability from service on or after September 11, 2001
N.J.S.A. 54A:4-15(e).
Caregiver income $100,000 joint or $50,000 single
N.J.S.A. 54A:4-15(e), definition of qualified family caregiver.
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.