Credit for Other Dependents in California (2025)
The Credit for Other Dependents (ODC) is a nonrefundable federal credit worth up to $500 per qualifying dependent who does not qualify for the Child Tax Credit. This includes older children aged 17 or 18, full-time college students up to age 23, elderly parents, or other relatives you financially support.
California has its own state income tax system and offers a separate dependent exemption credit on the state return, so California filers may benefit from both the federal ODC and a state-level credit for the same dependent. The federal ODC phases out for single filers with adjusted gross income above $200,000 and joint filers above $400,000.
In California, multigenerational households are common, and many taxpayers support aging parents or adult children, making the ODC a frequently overlooked credit. Documenting financial support, residency, and the dependent's income level is essential to substantiate the claim on both federal and state returns.
