When a long term care spenddown case in met status (indicator code 1 or 3 in Item 80) is changed to a long term care credit case:

  • Items 2 & 3 -Complete.
  • Item 33 -Enter 57.
  • Items 44 & 45 -Complete.
  • Item 80 -Delete 391 SPDGC and 396 E SPD and enter 395 GCARE. Enter the amount of nonexempt income (long term care credit amount) in the AMOUNT column.