Taxes Tax Credits & Deductions The Tax Credit for Other Dependents for Tax Year 2022 You can claim a tax credit for dependents that aren't your children By Beverly Bird Updated on December 16, 2022 Reviewed by Ebony J. Howard Reviewed by Ebony J. Howard Ebony Howard is a certified public accountant and a QuickBooks ProAdvisor tax expert. She has been in the accounting, audit, and tax profession for more than 13 years, working with individuals and a variety of companies in the health care, banking, and accounting industries. learn about our financial review board Fact checked by Lars Peterson In This Article View All In This Article How Much Is the Credit? Who Qualifies as a Dependent? Your Income Affects the Credit How To Claim the Credit Frequently Asked Questions (FAQs) Photo: katleho Seisa / Getty Images Being a caretaker for adult children, relatives, or parents can create an additional financial strain for taxpayers. To ease the burden of these scenarios, the IRS created a specific tax credit called the “credit for other dependents.” This credit applies to taxpayers with qualifying adult dependents and children who are too old to qualify for the child tax credit. These children would still qualify as their parents' dependents for purposes of the child tax credit but exceed the child tax credit’s age limit. Key Takeaways The tax credit for other dependents is $500, and you may claim it for each dependent that qualifies.The tax credit for other dependents is not refundable, which means you can use it to reduce your tax liability to zero, but you won't receive a refund if your credit is more than that.A dependent must meet several tests in order to qualify, including citizenship or residency, income limits, and family relation.The credit begins to phase out for taxpayers with income of $200,000 or more ($400,000 for married filing jointly). How Much Is the Credit for Other Dependents? The credit for other dependents provides a $500 tax credit for each qualifying dependent you can claim. It’s not a refundable credit, either, so the best it can do is reduce or eliminate your tax bill. It’s subtracted directly from any tax liability you might owe the IRS, but the IRS won’t send you a refund for any portion of it that’s left over. Who Qualifies as a Dependent? Your dependent doesn’t have to be your child; the credit covers parents, stepparents, grandparents, siblings, aunts, uncles, in-laws, and even individuals who aren't related to you. In most cases, the key is how much financial support you gave the individual. The IRS provides the following guidelines for dependent qualifications. These are general guidelines for dependent status that can affect multiple tax credits and deductions: You must provide more than half of your dependent’s financial support over the course of the tax year. They might or might not have to live with you throughout the year as well—it depends on their degree of relation to you. The tax code exempts some relatives from this rule, such as your parents—provided that you provide more than half their support while they’re living elsewhere. Your dependent must also be a U.S. citizen, a U.S. resident, or a U.S. national.Your dependent isn’t required to have a Social Security number, but they must have a tax identification number (TIN) if they meet the other tests. The IRS provides an interactive tool on its website to help you determine whether you and your dependent qualify. It takes about 10 minutes to complete. Note Children who qualify for the child tax credit do not qualify for the credit for other dependents; it's not an either/or choice. How Your Dependent's Income Affects Your Tax Credit Claiming dependents for the credit for other dependents is subject to other rules, too. Adult dependents—children or relatives who can’t qualify for the child tax credit—are limited to gross incomes of less than $4,400 for tax year 2022. How Your Income Affects Your Tax Credit The credit for other dependents starts to phase out if you earn more than $400,000 and are married and filing jointly, or more than $200,000 for all other taxpayers. Note The income threshold is indexed for inflation, so expect it to increase periodically to keep up with the economy. An exception to this rule exists if your dependent is disabled and earns money from a “sheltered workshop," which is a school that offers programs designed to alleviate your dependent’s disability and is run by certain tax-exempt organizations or government entities. How To Claim the Credit for Other Dependents You must claim the individual as a dependent on your Form 1040, along with providing their TIN or Social Security number, which goes in Column 2 of the dependent section on your return. Then simply check the box for the Credit for Other Dependents in Column 4. You must also file IRS Form 8862 with your Form 1040 if you've previously tried to claim the child tax credit, the additional child tax credit, or the credit for other dependents and were denied for any reason other than a simple clerical or math mistake. Frequently Asked Questions (FAQs) How do you calculate the credit for other dependents? For most taxpayers, the credit for other dependents is a flat $500 per qualifying dependent, so you can simply multiply $500 by the number of qualifying other dependents you have, and subtract the total from your tax obligation. The credit cannot reduce your tax obligation below zero. If you make more than $200,000 (single) or $400,000 (married filing jointly), your tax credit will phase out roughly $50 for every $1,000 you make over the cutoff. The easiest way to make sure you calculate it correctly is to use the IRS calculator. What is the difference between the Child Tax Credit and the Credit for Other Dependents? The credit for other dependents is much smaller than the child tax credit and applies to more qualifying relatives than just your children. If you have children who are age 17 or younger, the child tax credit is your best option for them. Otherwise, you can see whether older children and other relatives who depend on you qualify you for the credit for other dependents. Was this page helpful? Thanks for your feedback! Tell us why! Other Submit Sources The Balance uses only high-quality sources, including peer-reviewed studies, to support the facts within our articles. Read our editorial process to learn more about how we fact-check and keep our content accurate, reliable, and trustworthy. IRS. "Instructions for Schedule 8812." IRS. "Publication 501: Dependents, Standard Deduction, and Filing Information." IRS. "Revenue Procedure 2021-45." Page 16. IRS. "Instructions for Schedule 8812."