Tax Tip 2023-22: Understanding the Credit for Other Dependents

IRS Tax Tips

February 21, 2023

Issue Number: Tax Tip 2023-22

Understanding the Credit for Other Dependents

Taxpayers with dependents who don't qualify for the Child Tax Credit may be able to claim the Credit for Other Dependents. They can claim this credit in addition to the Child and Dependent Care Credit and the Earned Income Credit.

Here's more information to help taxpayers determine whether they're eligible to claim the Credit for Other Dependents on their 2022 tax return.

The maximum credit amount is $500 for each dependent who meets certain conditions. This credit can be claimed for:

Dependents of any age, including those who are age 18 or older.
Dependents who have Social Security numbers or Individual Taxpayer Identification numbers.
Dependent parents or other qualifying relatives supported by the taxpayer.
Dependents living with the taxpayer who aren't related to the taxpayer.

The credit begins to phase out when the taxpayer's income is more than $200,000. This phaseout begins for married couples filing a joint tax return at $400,000.

A taxpayer can claim this credit if:

They claim the person as a dependent on the taxpayer's return.
They cannot use the dependent to claim the child tax credit or additional child tax credit.
The dependent is a U.S. citizen, national or resident alien.

Taxpayers can use the Does My Child/Dependent Qualify for the Child Tax Credit or the Credit for Other Dependents tool on IRS.gov to help determine if they are eligible to claim the credit.

More information:
Topic No. 602 Child and Dependent Care Credit
Earned Income Tax Credit

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Issue Number: Tax Tip 2023-22