How to Claim the Credit for Other Dependents on Form 1040

Introduction

The Credit for Other Dependents (ODC) is a non-refundable tax credit designed to help taxpayers
supporting qualifying dependents who do not qualify for the Child Tax Credit (CTC). Under IRC §
24(h), eligible taxpayers can receive a $500 credit per dependent, reducing their tax liability.

This guide explains who qualifies, how much you can claim, and how to file for the Credit for Other
Dependents in 2025.

Who Qualifies for the Credit for Other Dependents?

You may qualify for the ODC if you claim:

• Children over age 17 (who do not qualify for the Child Tax Credit)
•  Elderly parents or other adult relatives who meet IRS dependent rules
•  Disabled dependents who do not qualify for other credits
• Other qualifying relatives who live with you and rely on you for support

Income Limits for the Credit

• The ODC begins to phase out at:
• $200,000 AGI (Single, Head of Household, Married Filing Separately)
•  $400,000 AGI (Married Filing Jointly)

How Much Is the Credit for Other Dependents Worth?

• $500 per qualifying dependent
•  The credit is non-refundable (it can reduce your tax liability but will not generate a refund).

Who Cannot Be Claimed for the ODC?

•  A dependent who qualifies for the Child Tax Credit
• A dependent who provides more than half of their own financial support
•  A dependent who files a joint return with a spouse
• Nonresident aliens (except for dependents from Canada or Mexico)

How to Claim the Credit for Other Dependents

Step 1: Determine Eligibility

•  Verify that the dependent meets the IRS definition of a qualifying dependent.

Step 2: Gather Required Documents

•  Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) for each
  dependent
•  Proof of support (e.g., housing, medical, or financial documents)

Step 3: Complete IRS Forms

•  Form 1040, Line 19 – Report the total ODC amount
•  Schedule 8812 (Form 1040) – If claiming multiple dependents

IRS Forms & Compliance Checklist

•  Form 1040 – Main tax return
• Schedule 8812 (Form 1040) – Additional dependent credit reporting
•  Proof of residency and financial support

Conclusion

The Credit for Other Dependents provides tax relief for taxpayers supporting older children, elderly
parents, or other qualifying dependents. If you cannot claim the Child Tax Credit, this $500 per
dependent credit can still help reduce your tax bill.

For expert tax assistance, schedule a consultation with Anshul Goyal, CPA EA FCA, a licensed tax
professional and IRS representative.

Frequently Asked Questions (FAQs)

1. Can I claim the ODC for my college-age child?
Yes, if they are over 17 and financially dependent on you.

2. Is the ODC refundable?
No, the credit only reduces tax liability but does not provide a refund.

3. Can I claim the ODC for my elderly parents?
Yes, if they meet IRS dependent support rules.

4. Can I claim both the ODC and the Child Tax Credit?
No, a dependent cannot be claimed for both credits.

5. Can I claim the ODC if my dependent has an ITIN?
Yes, an ITIN is acceptable for this credit.

About Our CPA

Anshul Goyal, CPA EA FCA is a licensed Certified Public Accountant and an IRS Enrolled Agent (EA).
He specializes in family tax credits, IRS compliance, and tax-saving strategies.

Schedule a consultation today with Anshul Goyal, CPA, to optimize your tax deductions.