You are entitled to this nonrefundable credit if you:
- cannot be claimed as a dependent on another individual's federal income tax return, and
- meet one of the conditions in the table below:
|Filing status||Federal adjusted gross income||Credit amount|
|Single||$28,000 or less||up to $75|
||$32,000 or less||$20 to $90, plus $5 to $15 more per additional exemption claimed on your federal return|
|Married Filing Separately||See instructions for your income tax form|
How to claim this credit?
You must claim this credit directly on your income tax form.