The New Brunswick low-income tax reduction is a non-refundable tax credit meant to help low income residents of New Brunswick reduce their provincial tax payable.
If you had a spouse or common-law partner on December 31, you’ll need to decide which one of you will be claiming this tax reduction on their 2016 return. While only one of you can claim this amount, any unused portion can be claimed by the other spouse.
If you’re filing a return on behalf of someone who recently passed away, you can claim the New Brunswick low-income tax reduction on the deceased person’s final return, or on their spouse’s return, if applicable.
Where do I claim this?
Follow these steps in H&R Block’s tax software to file your 2016 taxes:
Before you begin, make sure that you told us you lived in NEW BRUNSWICK on December 31, 2016.
Note: If you were single, widowed, divorced, or separated, H&R Block’s tax software will automatically claim the credit on your return.
If you and your spouse are preparing your returns together:
- On the WRAP-UP tab, click the OPTIMIZATION icon, then click the Credits and claims link. You will find yourself here:
- Under the Here are the additional credits we’ve claimed for you heading, answer Yes to the question Would you like to choose not to claim these credit(s) or, would you like to distribute them differently between you and your spouse (if applicable)?.
- From the dropdown menu, select who will claim the New Brunswick low-income tax reduction.
If you and your spouse are preparing your returns separately:
- On the WRAP-UP tab, click the OPTIMIZATION icon, then click the Credits and claims link. You will find yourself here:
- Under the Here are the additional credits we’ve claimed for you heading, answer Yes to the question Would you like to choose not to claim these credit(s) or, would you like to distribute them differently between you and your spouse (if applicable)?.
- Answer Yes to the question Do you want to claim the New Brunswick low-income tax reduction if you and your spouse agreed that you’d be claiming the reduction on your return.