You may claim only the following as a dependent.

• A person that qualifies as your dependent on your federal return.
• A person who is age 65 or over (related to you or not) that does not qualify as your dependent on your federal return, but one of the following applies.
  1. In 2005, you paid more than one-fourth of the cost of keeping this person in an Arizona nursing care institution, an Arizona residential care institution, or an Arizona assisted living facility. Your cost must be more than $800.
  2. In 2005, you paid more than $800 for either Arizona home health care or other medical costs for the person.

NOTE: If a person who qualifies as your dependent is also a qualifying parent or ancestor of your parent, you may claim that person as a dependent on line A2, or you may claim that person as a qualifying parent or ancestor of your parent on line A5. You may not claim that same person on both lines. Select the desired credit for each qulified dependent.

Persons You Cannot Take as Dependents on Your Federal Return

Enter the names of any dependents age 65 or over that you cannot take as a dependent on your federal return but qualifies for Arizona purposes.

Qualifying Parents and Ancestors of Your Parents

A qualifying parent or ancestor of your parent may be any one of the following.

• Your parent, or your parents ancestor. Your parents ancestor is your grand parent, great grand parent, great great grand parent, etc.
• If married filing a joint return, your spouses parent of an ancestor of your spouses parent.

  You may claim this exemption if all of the following apply.

  1. The parent or ancestor of your parent lived in your principal residence for the entire taxable year.
  2. You paid more than one-half of the support and maintenance costs of the parent or ancestor of your parent during the taxable year.
  3. The parent or ancestor of your parent was 65 years old or older during 2005.
  4. The parent or ancestor of your parent required assistance with activities of daily living, like getting in and out of bed or chairs, walking around, going outdoors, using the toilet, bathing, shaving, brushing teeth, combing hair, dressing, medicating or feeding.

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