Credit for Other Dependents
The Credit for Other Dependents provides a nonrefundable credit of up to $500 for each qualifying dependent who does not meet the requirements for the Child Tax Credit. This includes children age 17 or older, college students claimed as dependents, elderly parents, and other relatives or household members who qualify as dependents under IRS rules. The credit phases out at the same income thresholds as the Child Tax Credit.
A qualifying dependent for this credit must have a valid taxpayer identification number, which can be a Social Security number, an Individual Taxpayer Identification Number, or an Adoption Taxpayer Identification Number. Unlike the Child Tax Credit, this credit does not require the dependent to be a U.S. citizen, national, or resident alien in all cases, though specific rules apply.
Taxpayers supporting aging parents, adult children with disabilities, or other household members they financially support often overlook this credit. It is claimed on the same Schedule 8812 used for child-related credits and is automatically calculated when a qualifying dependent is properly identified on the return. Keeping documentation of the dependent's income, residency, and relationship to the taxpayer supports the claim.