The Wounded Warrior Caregivers Relief Act provides a tax credit to qualified family caregivers who take care of a military service member who has a disability arising out of service in any war or conflict on or after September 11th, 2001.
The credit is equal to 100% of the federal veteran disability compensation, or $675, whichever is less.
You are eligible for this credit if you provided care for a relative who is a qualifying armed services member and your gross income was $100,000 or less (married, filing joint; head of household; qualifying widow(er)) or $50,000 or less (single; married, filing separate).
The above relationships by marriage (e.g., stepchild, mother-in-law, etc.)
Complete Schedule NJ-WWC to calculate the credit, and enter the amount on Line 60. If two or more people care for the same person, the credit is apportioned based on the share of total care expenses for the year.
If you are not required to file a New Jersey Income Tax return, you can claim this credit by completing the State of New Jersey, Property Tax Credit Application, Wounded Warrior Caregivers Credit Application (Form NJ-1040-HW).