Not every dependent fits the Child Tax Credit's narrow rules — a 17-year-old, an elderly parent you support, or an adult child still living at home won't qualify for that credit at all. The Credit for Other Dependents fills that gap with a smaller, but still valuable, $500 nonrefundable credit.
Who this credit is actually for
The Credit for Other Dependents (ODC) covers dependents who don't meet the Child Tax Credit's requirements — most commonly a child who turned 17 during the tax year, a dependent parent or other relative you financially support, or a qualifying adult dependent such as a college-age child no longer under 17. The dependent needs a valid Social Security number, ITIN, or ATIN, but doesn't need to meet the Child Tax Credit's stricter age limit.
How much it's worth
The credit is a flat $500 per qualifying dependent, and it is nonrefundable — meaning it can reduce your tax bill to zero, but won't generate a refund beyond what you already owe, unlike the partially refundable Child Tax Credit.
The support and residency tests
You generally must provide more than half of the dependent's financial support for the year, and for a qualifying relative (as opposed to a qualifying child who has simply aged out), that person's gross income for the year must fall below a set threshold that adjusts annually. A parent you support who lives in their own home, not yours, can still qualify as a dependent for this credit as long as the support and income tests are met.
The same income phase-out as the Child Tax Credit
The Credit for Other Dependents shares the same income phase-out thresholds as the Child Tax Credit — starting around $200,000 for single filers and $400,000 for married couples filing jointly — since both credits are calculated together on the same schedule.
Frequently asked questions
Can I claim this credit for my elderly parent I support?
Yes, if your parent qualifies as your dependent under the support and gross income tests, even if they don't live in your household, as long as you provide more than half their support.
Is the $500 amount adjusted for inflation each year?
No — unlike the Child Tax Credit, the $500 Credit for Other Dependents is a fixed amount that does not automatically adjust for inflation under current law.
Can I claim both the Child Tax Credit and the Credit for Other Dependents in the same year?
Yes, for different dependents — a family can claim the Child Tax Credit for younger qualifying children and the Credit for Other Dependents for an older child or other dependent in the same household.