Other Dependent Credit 2026 — $500 for Non-Child Dependents
Not every dependent qualifies for the $2,000 Child Tax Credit. Your 17-year-old, your elderly parent living with you, your adult child in college — they fall under a different credit. The Other Dependent Credit (ODC) gives you $500 per qualifying dependent who doesn't meet the CTC age requirement.
See your total credits with the Child Tax Credit Calculator.
Who Qualifies for the $500 Credit
| Dependent Type | CTC ($2,000)? | ODC ($500)? |
|---|---|---|
| Child under 17 | Yes | No |
| Child age 17 | No | Yes |
| Child 18-23 (full-time student) | No | Yes |
| Elderly parent you support | No | Yes |
| Sibling/relative you support | No | Yes |
| Unrelated person living with you all year | No | Yes (if claimed as dependent) |
The key difference: The CTC requires the child to be under 17 at the end of the tax year. Once they turn 17, they shift to the ODC. It's automatic — you don't file a different form.
ODC Rules
To claim the $500 credit, the dependent must:
- Have a valid SSN or ITIN — Unlike the CTC, the ODC accepts ITINs
- Be claimed as your dependent on your return
- Not qualify for the CTC (not under 17 with a valid SSN)
- Be a U.S. citizen, national, or resident alien
Income phase-out: Same as the CTC — the ODC starts to decrease at $200,000 AGI (single) or $400,000 (MFJ). The reduction is $50 per $1,000 over the threshold.
Common ODC Scenarios
Scenario 1 — Child turns 17 in December
Your daughter turns 17 on December 15, 2026. For the 2026 tax year, she's 17 at year-end. She no longer qualifies for the $2,000 CTC but does qualify for the $500 ODC.
You lose $1,500 in credits compared to last year. Nothing you can do about the timing.
Scenario 2 — Supporting an elderly parent
Your mother (age 72) lives with you. She earned $3,200 in Social Security. You provide more than half her support. You claim her as a dependent and receive the $500 ODC.
Note: Her Social Security income generally doesn't count toward the gross income test for dependents ($5,050 limit in 2026).
Scenario 3 — College student age 20
Your son is 20, a full-time college student. He earned $6,000 at a summer job but you provide more than half his support. He qualifies as your dependent → $500 ODC.
You might also claim the American Opportunity Tax Credit ($2,500) on his tuition — these credits stack.
ODC vs. CTC — Key Differences
| Feature | CTC | ODC |
|---|---|---|
| Amount | $2,000 | $500 |
| Refundable? | Partially (ACTC up to $1,700) | No — nonrefundable only |
| Age limit | Under 17 | Any age |
| SSN required? | Yes (SSN only) | SSN or ITIN |
| Phase-out (MFJ) | $400,000 | $400,000 |
The biggest catch: the ODC is not refundable. If you owe $300 in taxes and have a $500 ODC, you get $300 credit and lose the remaining $200. It can't generate a refund like the ACTC.
How to Claim It
The ODC is claimed on the same Schedule 8812 as the CTC. Your tax software handles the split automatically — you just need to enter each dependent's information (name, SSN/ITIN, relationship, date of birth).
Make sure you check the "other dependent" box (not "qualifying child for CTC") for dependents who are 17 or older.
Use the Federal Tax Calculator to see how the ODC fits into your total tax picture.
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