John H or other NC Preparers

[Terry D EA]

I have a client with a directive from the NC Dept of Revenue giving instructions about the qualifications and how to claim the child with disabilities credit. My confusion is with the fact these folks appear to qualify for the credit because their child has been home schooled. The part that really throws me is the paragraph regarding the "Initial qualification" which mentions everything about public and private school but not home school. While my client has been told by an agent from the NCDOR that they qualify, I want a little more proof and the facts ready in case they are questioned. Just someone on the inside saying so would appear to open the door for alot of controversy. Any help would be appreciated.

[JohnH]

I'm not familar with all the details, but here's a link to a very thorough discussion of the credit and how the qualifying process works. This source seems to say there are no exceptions to the "initial qualifying" process. You may have a situation in which the NCDOR contact gave out incorrect info (not unheard of at all).

http://www.autismsociety-nc.org/index.php/presets/public-policy/north-carolina-education-tax-credit-questions-and-answers

the part that caught my attention was this:

Q: Can I claim this credit on my taxes if my child is already in a private school or being home schooled?

A: Currently, to initially qualify for the credit, the child must have been in a public school for the two semesters prior to the passage of the law in July of 2011, or simply the previous two semesters for those seeking to qualify for the tax credit after July of 2011. Those who were in public school in the spring of 2011 for less than 70 days would not qualify for the credit. The law does not have any provisions for exceptions to this qualification.

[Terry D EA]

Thanks John, your suspiscions are mine regarding the NC contact giving out incorrect information. Fortunately these folks are very understanding and what to be sure this is done correctly. They were fairly convinced they were entitled to the credit based on the information they received until I pointed out some things regarding the intitial qualifying.