When people think of tax dependents, children typically come to mind. However, you may also be able to claim other individuals as dependents—even if they’re not your children—and doing so can lead to a valuable refund boost. Non-child dependents include elderly parents, adult children, relatives, or even unrelated individuals living with you who meet IRS criteria. While claiming a non-child dependent won’t qualify you for the Child Tax Credit, it can still result in a valuable credit under the Credit for Other Dependents (ODC). In this detailed guide, we’ll walk through who qualifies as a non-child dependent, how to claim them, and how it can increase your tax refund.
Understanding the Credit for Other Dependents (ODC)
The Credit for Other Dependents was introduced under the Tax Cuts and Jobs Act (TCJA) in 2018. It provides up to $500 per qualifying non-child dependent. This credit is nonrefundable—meaning it can reduce your tax liability to zero, but it won’t result in a refund beyond that point.
The ODC is claimed in addition to any other credits or deductions you’re eligible for and can help offset the loss of personal exemptions, which were suspended through 2025 under the TCJA.
Who Qualifies as a Non-Child Dependent?
To claim someone as a non-child dependent, they must meet the IRS definition of a “qualifying relative.” Importantly, this does not mean the person must be biologically related. Here’s what the IRS requires:
1. Not a Qualifying Child
The individual cannot be claimed as a qualifying child by anyone else. If they qualify for the Child Tax Credit, they are not eligible for the ODC.
2. Relationship or Residency
The dependent must be related to you OR have lived with you all year as a member of your household. Acceptable relationships include:
- Parents, stepparents, grandparents
- In-laws (mother-in-law, father-in-law, etc.)
- Adult children (if not qualifying children)
- Siblings, nieces, nephews, aunts, uncles
- Any other individual who lived with you all year
3. Gross Income Test
The dependent must have earned less than $4,700 (for 2023 tax year; adjusted annually) in gross income. Social Security benefits are generally excluded unless they’re taxable.
4. Support Test
You must have provided more than half of the individual’s total financial support during the tax year. This includes housing, food, medical care, education, and other expenses.
5. Citizenship or Residency
The dependent must be a U.S. citizen, national, or resident alien, or a resident of Canada or Mexico for some part of the year.
6. Not Filing a Joint Return
If the individual is married, they cannot file a joint tax return unless they’re only filing to claim a refund of withheld taxes and have no tax liability.
Examples of Non-Child Dependents
Let’s review a few common examples where the Credit for Other Dependents might apply:
Example 1: Elderly Parent
You support your 75-year-old mother who lives with you, receives minimal income from Social Security, and does not file a return. You provide most of her living expenses. She qualifies as a non-child dependent, and you may claim the $500 ODC.
Example 2: College-Age Child
Your 22-year-old child is a full-time student, earns less than $4,700 in part-time income, and you pay for more than half of their support. They don’t qualify for the Child Tax Credit due to age but may qualify you for the ODC.
Example 3: Unrelated Roommate
An unrelated individual has lived with you all year. They earned no income and rely on you for more than half of their support. As long as all other requirements are met, they may qualify as a dependent under the residency rule.
How to Claim the Credit for Other Dependents
Claiming the ODC is relatively straightforward but requires accurate reporting and documentation:
1. List the Dependent on Form 1040
- Enter the full name, Social Security Number (or ITIN), and relationship of the dependent on Form 1040, page 1, under the “Dependents” section.
- Check the appropriate box that indicates they qualify for the Credit for Other Dependents (not the Child Tax Credit).
2. Complete Schedule 8812
In 2023 and beyond, the IRS requires you to complete Schedule 8812 (Credits for Qualifying Children and Other Dependents). This form helps calculate the total amount of child and non-child dependent credits you qualify for.
3. Attach to Your Form 1040
Make sure your tax software or preparer includes the completed Schedule 8812. The final credit amount will be transferred to Line 19 of your Form 1040.
4. Maintain Documentation
Keep records that support your claim in case of an IRS audit. This includes proof of income (or lack thereof) for the dependent, evidence of your financial support, and documents showing residency status (e.g., lease, utility bills).
What If You Have Multiple Dependents?
You can claim the $500 credit for each non-child dependent you support, as long as each meets the IRS criteria. For example, if you support two elderly parents and a college-aged child who each qualify, you could receive $1,500 in total credit ($500 × 3 dependents).
Note that the credit begins to phase out once your adjusted gross income (AGI) exceeds:
- $400,000 for married couples filing jointly
- $200,000 for all other filing statuses
Can You Claim Both CTC and ODC?
Yes—but not for the same individual. You can claim the Child Tax Credit (CTC) for qualifying children under age 17, and the Other Dependent Credit (ODC) for dependents who are:
- Over 17 years old
- Not your child
- Fail to meet the CTC requirements but still qualify as dependents
Make sure you check the appropriate boxes on your Form 1040 to ensure the IRS correctly applies the credit type to each dependent.
Situations That Disqualify a Non-Child Dependent
Some common reasons you may not be able to claim someone as a non-child dependent include:
- The person earns more than the gross income limit
- You did not provide more than half of their support
- They filed a joint return with their spouse (and not solely to claim a refund)
- They are already claimed by someone else
- They didn’t live with you the full year (if not a relative)
Tips for Maximizing Your Refund with the ODC
- Track support: Keep receipts, bank statements, and budgeting records that show you paid for food, housing, and medical expenses.
- Review income statements: Make sure your dependent’s income doesn’t exceed the annual limit.
- Use tax software or a professional: Many tax programs will guide you through ODC eligibility, but a professional can ensure compliance in complex cases.
- Check annually: Eligibility can change each year based on income and residency. Don’t assume last year’s dependents still qualify.
Conclusion: Don’t Overlook the Value of Non-Child Dependents
While they may not qualify you for the larger Child Tax Credit, non-child dependents can still provide meaningful tax savings through the $500 Credit for Other Dependents. Elderly parents, adult children, and even unrelated individuals may qualify—if they meet the IRS criteria.
To maximize your refund, understand the qualification rules, report dependents correctly on your tax return, and complete the necessary schedules like Schedule 8812. Keeping clear documentation and reviewing eligibility annually will ensure you get every dollar you’re entitled to. In the ever-changing tax landscape, small credits like the ODC can add up to a significant refund boost.
