The landscape · Family
The credit for other dependents
The credit for other dependents is a smaller, nonrefundable credit for each dependent who is not a qualifying child under 17.
Who this exists for. This exists for a person who claims a dependent who does not qualify for the child tax credit, such as a child 17 or older or a parent. Ticks that show it: I support a dependent (a child in college, a parent, another adult); I have children under 17; I or a dependent is in college or training.
How it works
The credit is this year's official other dependent credit amount (not yet verified here; see the official source below) for each dependent who does not meet the child tax credit tests, including a 17 or 18 year old child, a college student under 24 claimed as a dependent, a parent, or another qualifying relative. The dependent must be a citizen, national, or resident and must have a Social Security number or an individual taxpayer identification number. It phases out on the same schedule as the child tax credit, starting at this year's official ctc phaseout single start (not yet verified here; see the official source below) for single filers and this year's official ctc phaseout married start (not yet verified here; see the official source below) for joint filers. It can only reduce income tax owed to zero, and none of it is refunded. It is figured on the same schedule as the child tax credit and simply adds to that total.
What it gives
It covers dependents the child tax credit leaves out, including adult children and parents.
A dependent with an individual taxpayer identification number qualifies, unlike for the child tax credit.
It needs no extra form beyond the schedule already used for the child tax credit.
What it costs, or where the catch is
It is much smaller than the child tax credit.
It is not refundable, so a family with no income tax owed receives nothing from it.
It is lost at the same income lines as the child tax credit.
A worked example
Ida claims her 19 year old son Felix, who is in college, and her 72 year old father, who lives with her and has little income. Neither qualifies for the child tax credit, so she gets the other dependent credit for each. If the credit were $500 each, her two credits total $1,000, which is 2 times $500. Her income tax before credits is $3,200, so it drops to $2,200, which is $3,200 minus $1,000.
Where it goes wrong
The common miss is a parent who stops claiming a child the year the child turns 17, when the smaller credit still applies through college.
Who confirms it for you
For your own numbers, a CPA or enrolled agent. This page explains how the rule works for people in general; it does not know your situation and does not tell you what to do.
The official source
IRS: Child tax credit. Every figure that changes by year comes from the site's rules table, which the watcher checks against the official page on a schedule; where a figure is not yet verified, this page says so instead of printing a number.
Ask about The credit for other dependents
A model reads this page and answers from it. It will say when the answer is not on the page. Education, not personalized advice.
Nearby doors
- The dependent care FSA
This exists for a working parent, or a worker who cares for a dependent who cannot care for themselves, whose employer offers a dependent care flexible spending account.
- Group life and disability insurance through work
This exists for a worker whose employer offers group term life insurance and short or long term disability coverage as benefits.
- The early withdrawal penalty and its exceptions
This applies when a person under 59 and a half takes money out of an IRA, since the withdrawal is taxed and usually carries a 10 percent addition unless one of the listed exceptions fits.
- Hiring a spouse or child in the business
This exists for a business owner whose spouse or child does real work for the business, which the law treats as employment with some payroll tax differences for family.
- The child tax credit and its phase out
This exists for a parent or guardian who claims a child under 17 as a dependent.
- The additional child tax credit, the refundable part
This exists for a working parent whose child tax credit is larger than the income tax they owe.
Education, not advice. Wealthy Habitat explains how rules work and never recommends what to do with your money. The No Advice Disclosure.