Who qualifies
The dependent must meet all four conditions in the Schedule 8812 instructions:
- You claim them as a dependent on your return.
- You can't use them to claim the child tax credit or additional child tax credit.
- They are a U.S. citizen, U.S. national or U.S. resident alien.
- They have a Social Security number, ITIN or ATIN issued on or before your return's due date, including extensions.
Common examples: a child who turned 17 during the year, a college student up to age 24 you still support, an adult child with a disability, or an aging parent or other relative who meets the dependent tests.
How much it is worth
| Credit for other dependents | Child tax credit (for comparison) | |
|---|---|---|
| Amount | Up to $500 per dependent | Up to $2,200 per qualifying child under 17 |
| Refundable? | No | Up to $1,700 of it, as the additional child tax credit |
| Phase-out starts | $200,000 AGI ($400,000 joint) | Same |
| ID needed for the dependent | SSN, ITIN or ATIN | SSN valid for employment |
Because it isn't refundable, the credit only helps if you owe federal income tax. Someone with a low income who already owes nothing gets no money from it.
Married couple, $90,000 income, supporting one of their parents who lives with them.
Credit for other dependents: $500, as long as they owe at least $500 of federal income tax before credits.
How to claim it
List the dependent on Form 1040, check the "Credit for other dependents" box for them in the Dependents section, and attach Schedule 8812. Tax software does this when you enter the dependent. To change your paycheck withholding for it, enter $500 per other dependent in Step 3(b) of Form W-4.
See your whole refund with both credits in the tax refund calculator; enter the person under "Other dependents".
Common questions
What is the credit for other dependents? A tax credit of up to $500 for each dependent who doesn't qualify for the child tax credit, such as a child who is 17 or older, a college student, or a parent or other relative you support.
Is the credit for other dependents refundable? No. It can reduce your federal income tax to zero, but any part left over isn't paid to you as a refund. That is different from the additional child tax credit.
What is the income limit? The credit starts to shrink when adjusted gross income is over $200,000, or $400,000 on a joint return. It shares that phase-out with the child tax credit.
Who counts as an other dependent? Someone you claim as a dependent who can't be used for the child tax credit, who is a U.S. citizen, U.S. national or U.S. resident alien, and who has a Social Security number, ITIN or ATIN issued by your return's due date.
How do I claim it? List the dependent on Form 1040, check the "Credit for other dependents" box for them in the Dependents section, and attach Schedule 8812.
Updated November 5, 2026. Sources: IRS, "Child Tax Credit" (credit for other dependents section); Instructions for Schedule 8812 (2025).