September 29, 2021
The Credit for Other Dependents is a tax credit available to people for each of their qualifying dependents who can't be claimed for the Child Tax Credit. The maximum credit amount is $500 for each dependent who meets certain conditions, which include:
Dependents who are age 17 or older
Dependents who have individual taxpayer identification numbers
Dependent parents or other qualifying relatives you support
Dependents living with you who aren't related
The credit begins to phase out when income is more than $200,000; $400,000 for married couples filing jointly.
The credit can be claimed if:
You claim the person as a dependent on the your return
You don't use the dependent to claim the Child Tax Credit or Additional Child Tax Credit
The dependent is a U.S. citizen, national or resident alien
You can claim the credit for other dependents in addition to the Child and Dependent Care Credit and the Earned Income Credit.
The worksheet in Publication 972, Child Tax Credit and Credit for Other Dependents can help determine if you can claim the Credit for Other Dependents.
Resources:
Whom May I Claim as a Dependent?
Publication 501, Exemptions, Standard Deduction and Filing Information