Parents: Check Eligibility for the Credit for Other Dependents

The credit for other dependents is a $500 non-refundable credit available to taxpayers with dependents who are not eligible for the child tax credit. Taxpayers can claim this credit in addition to the child and dependent care credit and the Earned Income Credit.

This information can help taxpayers determine their eligibility to claim this credit on their 2023 tax return:

This credit can be claimed for dependents who:

  • Are of any age, including those who are age 18 or older.
  • Have Social Security numbers or Individual Taxpayer Identification Numbers.
  • Are parents or other qualifying relatives supported by the taxpayer.
  • Live with the taxpayer but aren’t related to the taxpayer.
  • Are U.S. citizens, nationals or resident aliens.

The credit begins to phase out when the taxpayer’s income is above $200,000. This phaseout begins at $400,000 for married couples filing a joint tax return.

A taxpayer can claim this credit if:

  • They claim the person as a dependent on the taxpayer’s return.
  • They cannot use the dependent to claim the child tax credit or additional child tax credit.

Taxpayers can use the Does my child/dependent qualify for the child tax credit or the credit for other dependents? tool on to help determine their eligibility.

More information

IRS Tax Tip: 2024-26


Our firm provides the information on our blog/vlog for general guidance only, and does not constitute the provision of legal advice, tax advice, accounting services, investment advice, or professional consulting of any kind. The information provided herein should not be used as a substitute for consultation with professional tax, accounting, legal, or other competent advisors. Before making any decision or taking any action, you should consult a professional advisor who has been provided with all pertinent facts relevant to your particular situation. Tax articles on this website are not intended to be used, and cannot be used by any taxpayer, for the purpose of avoiding accuracy-related penalties that may be imposed on the taxpayer. The information is provided “as is,” with no assurance or guarantee of completeness, accuracy, or timeliness of the information, and without warranty of any kind, express or implied, including but not limited to warranties of performance, merchantability, and fitness for a particular purpose.