What is Credit for other dependents?
In short
The credit for other dependents is a $500 nonrefundable credit for each dependent who doesn't qualify for the child tax credit, such as a child aged 17 or older or an elderly parent.
Key takeaways
- It phases out at the same income levels as the child tax credit.
- The One Big Beautiful Bill Act made it permanent.
- The dependent must be a United States citizen, national or resident.
Where it's tested
REG: Filing Status, Credits & Alternative Minimum Tax — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
An unmarried taxpayer pays more than half the cost of maintaining a separate household that is the principal residence of the taxpayer's dependent mother. The mother does not live with the taxpayer. What filing status may the taxpayer use?