Credit for Other Dependents ($500 nonrefundable — ODC)

Federal nonrefundable tax credit of $500 per qualifying dependent who does not qualify for the Child Tax Credit — the main federal credit for claiming an aging parent, adult disabled relative, or other qualifying person as a tax dependent. Filed on Schedule 8812. More caregiver-typical for adult/elder care than the CDCTC because it applies regardless of work-related care expenses.

$500 nonrefundable federal income tax credit per qualifying dependent who does not meet the Child Tax Credit or Additional Child Tax Credit criteria. For family caregivers, this can apply to an aging parent, adult disabled relative, or other qualifying relative who is claimed as a dependent. For tax years beginning in 2026, the qualifying-relative gross-income limit is $5,300. The caregiver generally must provide more than half of the person's support, but a multiple support agreement can allow one eligible supporter who paid more than 10% to claim the dependent when the group together provided more than half of support and the others waive their claim; Form 2120 is used for that declaration. The ODC phases out when AGI exceeds $200,000, or $400,000 for married filing jointly, and is claimed with Schedule 8812.

Services

$500 nonrefundable federal income tax credit per qualifying dependent who does not meet the Child Tax Credit or Additional Child Tax Credit criteria. For family caregivers, this can apply to an aging parent, adult disabled relative, or other qualifying relative who is claimed as a dependent. For tax years beginning in 2026, the qualifying-relative gross-income limit is $5,300. The caregiver generally must provide more than half of the person's support, but a multiple support agreement can allow one eligible supporter who paid more than 10% to claim the dependent when the group together provided more than half of support and the others waive their claim; Form 2120 is used for that declaration. The ODC phases out when AGI exceeds $200,000, or $400,000 for married filing jointly, and is claimed with Schedule 8812.

How to apply

Use the official program page for application details: official program page.