What Is the Credit for Other Dependents (ODC)?
By Tax&Facts | Published on | Read: 3 Mins
While the Child Tax Credit (CTC) gets a lot of attention, there's another valuable tax benefit for families that might not have children under 17: the Credit for Other Dependents (ODC). This credit helps taxpayers who support other family members who don’t qualify for the Child Tax Credit but still meet certain dependency requirements. Let’s dive into the details of the ODC and how it can benefit you!
What Is the Credit for Other Dependents (ODC)?
The Credit for Other Dependents (ODC) is a nonrefundable tax credit designed to provide financial relief to taxpayers who support dependents other than children under 17. It provides up to $500 per dependent who doesn’t qualify for the Child Tax Credit.
This credit can apply to a variety of dependents, such as:
- Older children (17 or older) who are still living with you.
- Elderly parents or relatives you support.
- Other qualifying relatives who live with you and depend on your financial support.
Note: The ODC is nonrefundable, meaning it can reduce your tax liability to zero, but you won't receive a refund if your liability is less than the credit amount.
Who Qualifies for the Credit for Other Dependents (ODC)?
To claim the ODC, you must meet the following requirements:
Dependent requirements:
- The dependent must be a U.S. citizen, U.S. national, or U.S. resident alien.
- The dependent must not be eligible for the Child Tax Credit (CTC).
- The dependent must live with you for more than half the year and must rely on you for financial support.
Income limits:
- The credit begins to phase out if your income exceeds:
- $200,000 for single filers.
- $400,000 for joint filers.
How Much Can You Get?
You can claim up to $500 per eligible dependent who qualifies for the ODC.
The ODC is nonrefundable, meaning it reduces your tax liability but doesn’t result in a refund if your tax liability is zero.
How to Claim the Credit for Other Dependents (ODC)
To claim the ODC, you need to file Form 1040 and list each qualifying dependent on your tax return. You may need to include additional information about your dependent’s relationship to you, income, and residency.
FAQ Frequently Asked Questions (FAQ)
Q1: What is the difference between the Child Tax Credit and the Credit for
Other Dependents?
A1: The Child Tax Credit applies to children under 17, while the Credit for Other
Dependents (ODC) applies to dependents who do not qualify for the Child Tax
Credit—such as children over 17, elderly parents, or other relatives.
Q2: Can I claim the ODC for my elderly parent?
A2: Yes, as long as your elderly parent meets the dependency requirements (e.g.,
lives with you for more than half the year and you provide more than half of their
financial support), you can claim the ODC for them.
Q3: Is the ODC refundable?
A3: No, the Credit for Other Dependents is a nonrefundable credit. It can reduce
your tax liability to zero, but any unused portion will not be refunded to you.
Q4: Can I claim the ODC for a relative who doesn’t live with me?
A4: Typically, no. To claim the ODC, the dependent must usually live with you for
more than half the year and rely on you for financial support.
Q5: How do I know if I can claim a relative as a dependent?
A5: You may claim a relative as a dependent if they meet IRS criteria such as living
with you, having income below a certain threshold, and you providing more than half
of their support. Always check IRS guidelines or consult a tax professional to
confirm.
Article History
v1.0 (May 19, 2025): Initial publication of the article