Rural and Frontier Health Care Preceptor Tax Credit

Health care professionals who provide a preceptorship during the applicable tax year may be eligible for a $1,000 tax credit. Only 300 primary health care preceptors are entitled to claim this credit each tax year. In order to claim this credit, the preceptor must do all of the following:

Receive certification that the preceptor satisfied all requirements to receive the credit from the institution for which the preceptor teaches, whether it is an institution of higher education or a hospital, clinic, or other medical facilities, or from the regional Area Health Education Center (AHEC) office with jurisdiction over the area in which the preceptorship took place. This certification must be completed on the form DR 0366.

Before claiming any credit on your return, the preceptor must send an electronic copy of the completed certification (DR 0366) to the Department of Revenue by email to: [email protected]