What is the Other Dependent Credit?

The Other Dependent Credit (ODC) provides a tax credit up to $500 per qualifying dependent who doesn’t qualify for the Child Tax Credit (CTC).
 
Income Phase-Out:

• Single Filers: $200,000
• Head-of-Household Filers: $200,000
• Married Couples Filing Jointly: $400,000

 
The credit is reduced by $50 for each $1,000 of income above these thresholds, which go based on modified adjusted gross income.
 
Eligible Dependents:

• Dependents of any age, including elderly parents or children age 17 and over.
• Must be a U.S. Citizen, national, or resident alien with a valid Social Security number issued before the tax return due date, or have an Individual Taxpayer Identification Number (ITIN).
• Must be claimed as a dependent on your tax return.
• Cannot also be used to claim the CTC.

Must have more than half of their support during the tax year provided by you.

​Updated 5/23/2025