You can claim a New Jersey tax credit if you are a family member caring for a service member disabled by service in any war or conflict on or after September 11, 2001. The credit is 100 percent of the veteran’s disability compensation or $675, whichever is less. Qualifying relatives include a spouse, parent, grandparent, great-grandparent, child, stepchild, grandchild, great-grandchild, sibling, aunt, uncle, niece, nephew and first cousin, including those relationships through marriage. If two or more people care for the same person, the credit is split according to each person’s share of the total care expenses for the year.
Complete Schedule NJ-DOP and Schedule NJ-WWC to calculate the credit, and file them with your New Jersey income tax return.
Documentation of your relationship to the service member, the service member’s VA disability award showing the compensation amount and post-September 11, 2001 service, and your records of the care expenses you paid.