The CCC is available if you support a spouse, partner, eligible dependent, child or other family who is infirm because of a physical or mental impairment. As we will see below, there are in fact two credits that are available – $7,000 (rounded) and one for $2,200 (rounded), you may be eligible for either or both of them with different income thresholds for each. Family members under age 18 are restricted to the $2,200 credit. Other family members including parents, grandparents, brothers, sisters, aunts, nieces, or nephews must be infirm to qualify for the $7,000 credit.
The credit is available for family members who because of a physical or mental impairment depend on you for support regularly and consistently for the basic necessities of life such as food, shelter and clothing.