The Credit for Other Dependents

The Credit for Other Dependents was introduced as part of the Tax Cuts and Jobs Act (TCJA) and made permanent by the One Big Beautiful Bill Act (OBBBA). While the credit can be claimed for adult dependents, it’s often used for children aged 17 and older who no longer qualify for the Child Tax Credit (CTC).

The bottom line is: If you’re supporting someone who depends on you financially, this $500 credit could help lower your tax bill.

What is the Credit for Other Dependents?

The Credit for Other Dependents (at one time known as the Family Tax Credit, and sometimes Other Dependent Credit (ODC) is a nonrefundable tax credit designed to give financial relief to taxpayers who support dependents who don’t qualify for the Child Tax Credit.

Note: Nonrefundable means you can reduce your tax bill to zero with the tax credit, but it won’t result in a refund if you don’t owe taxes.

Unlike the Child Tax Credit, the Credit for Other Dependents doesn’t require the dependent to be under 17. It also doesn’t need to be a child—just someone who meets the IRS definition of a dependent.

People who qualify to take the Credit for Other Dependents often support:

• Children age 17 or older, including full-time college students who are still financially dependent on their parents
• Elderly parents or in-laws who live with them or rely on their financial support
• Disabled adult children and other relatives or even non-relatives who live with them and meet IRS support and residency tests

Learn how the IRS defines a dependent.

How much is the Credit for Other Dependents?

The credit is worth up to $500 per qualifying dependent. It’s calculated on a per-dependent basis, meaning you can receive up to $500 for each dependent who meets the IRS requirement. There is an income phase-out and limit for the credit, which we’ll share below.

Who qualifies for the $500 Other Dependent Credit?

To claim the Credit for Other Dependents, the dependent must meet all of these tests:

• Be a U.S. citizen, U.S. national, or U.S. resident alien
• Have a valid Taxpayer Identification Number (TIN or SSN)
• Be claimed as a dependent on your tax return
• Not qualify for the Child Tax Credit

This includes:

• Adult dependents, like aging parents or relatives
• Children over age 17, including college students
• Other individuals who live with you all year and meet IRS support tests
• Children who would otherwise qualify for the Child Tax Credit but don’t because they have an Individual Taxpayer Identification Number or Adoption Taxpayer Identification Number

Like the Child Tax Credit, non-citizen residents of Canada and Mexico don’t qualify for the credit.

Income limit for Other Dependent Credit

The Credit for Other Dependents phases out at higher income levels:

• $200,000 for Single filers and non-joint married filers
• $400,000 for Married Filing Jointly filers

If your income is above these limits, the credit is reduced by $50 for every $1,000 over the threshold. And if your income is significantly above the threshold, you may not qualify for the credit at all.

In fact, the Credit for Other Dependents phases out completely at

• $210,000 for Single filers and non-joint married filers
• $410,000 for married filing jointly

For example, if you’re a Single filer with a Modified Adjusted Gross Income (MAGI) of $210,000, your credit would be reduced by $500—meaning you wouldn’t be eligible to take the Credit for Other Dependents.

How to claim the Credit for Other Dependents

To claim the Credit for Other Dependents, you must file your federal tax return via Form 1040 and attach Schedule 8812, Credits for Qualifying Children and Other Dependents.

Get help claiming the Credit for Other Dependents in 2025

Whether it’s claiming this credit or other tax breaks, H&R Block can help. Whether you choose to file with a tax professional or file with H&R Block Online, you can rest assured that we’ll get you the biggest refund possible.