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. Made permanent by OBBBA (P.L. 119-21). 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 criteria. For family caregivers: (1) Applies to aging parents — if you are providing more than half of a parent's support and they earn less than the qualifying relative income threshold (~$4,700, inflation-adjusted), you may be able to claim them and receive the $500 credit; (2) Applies to adult disabled relatives — disabled adult children over 18 who are not qualifying children for CTC, or other disabled relatives meeting the qualifying relative tests; (3) Made permanent by OBBBA (P.L. 119-21) — no longer subject to expiration. Phases out starting at $200,000 AGI ($400,000 MFJ). Nonrefundable — reduces your tax bill but does not generate a refund. File Schedule 8812 with Form 1040. A separate dependent can also generate eligibility for the child and dependent care credit (Form 2441) if they are incapable of self-care.

Some details for this program are still being verified. Check the official source for the most current information.

Services

$500 nonrefundable federal income tax credit per qualifying dependent who does not meet the Child Tax Credit criteria. For family caregivers: (1) Applies to aging parents — if you are providing more than half of a parent's support and they earn less than the qualifying relative income threshold (~$4,700, inflation-adjusted), you may be able to claim them and receive the $500 credit; (2) Applies to adult disabled relatives — disabled adult children over 18 who are not qualifying children for CTC, or other disabled relatives meeting the qualifying relative tests; (3) Made permanent by OBBBA (P.L. 119-21) — no longer subject to expiration. Phases out starting at $200,000 AGI ($400,000 MFJ). Nonrefundable — reduces your tax bill but does not generate a refund. File Schedule 8812 with Form 1040. A separate dependent can also generate eligibility for the child and dependent care credit (Form 2441) if they are incapable of self-care.

How to apply

Apply online or find more information at the official program page.