To file form 592 Caring for Caregivers, do the recipients of the care have to reside in Oklahoma?

Yes, it appears to qualify for the Caring for Caregivers tax credit in Oklahoma, the recipients of the care must reside in Oklahoma. For more details, you can check out this resource.

• While the criteria for the Caring for Caregivers tax credit don't appear to explicitly state that the care recipient must reside in Oklahoma. Tax credits are typically designed for residents within the state's jurisdiction, this seems to directly imply that both the caregiver and the care recipient should reside in Oklahoma to qualify. 
• For definitive clarification, as this is a new 2025 tax credit, we suggest contacting the Oklahoma Tax Commission directly.

You can obtain the Oklahoma Tax Commission's contact information from

• Website: Oklahoma Tax Commission Contact Page

Additionally, AARP offers an online tool to help you determine if you qualify for the tax credit. You can check it out here.

[Edited 03/19/2025| 8:21 pm PST] @angelicgirl68