Parents: Check eligibility for the credit for other dependents

IRS Tax Tip 2024-26, April 2, 2024

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.

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