Who Qualifies and How to Claim This IRS Credit Before April 15
As the 2025 tax season continues, many taxpayers are looking for ways to maximize their credits and deductions. One often-overlooked benefit is the Credit for Other Dependents (ODC)—a non-refundable tax credit that provides up to $500 per qualifying dependent who does not meet the criteria for the Child Tax Credit (CTC) or the Additional Child Tax Credit (ACTC).
If you’re wondering whether you qualify for the ODC and how to claim it before the April 15 tax deadline, here’s everything you need to know.
What Is the Credit for Other Dependents (ODC)?
The Credit for Other Dependents (ODC) was introduced as part of the Tax Cuts and Jobs Act of 2017 (TCJA) to provide tax relief to families who support dependents that do not qualify for the CTC or ACTC.
🔹 ODC Benefit: Provides a non-refundable credit of up to $500 per qualifying dependent
🔹 Purpose: Helps taxpayers reduce their overall tax liability if they support dependents who are not eligible for the CTC or ACTC
🔹 Tax Years Eligible: The ODC is available from 2018 through 2025
Unlike the Child Tax Credit, which is partially refundable, the ODC only reduces the amount of taxes you owe—it will not generate a refund beyond your tax liability.
Who Qualifies for the ODC in 2025?
To claim the Credit for Other Dependents, your dependent must meet the following IRS criteria:
✅ Be listed as a dependent on your tax return
✅ Not be eligible for the CTC or ACTC
✅ Be a U.S. citizen, U.S. national, or U.S. resident alien
✅ Have a valid:
- Social Security Number (SSN)
- Individual Taxpayer Identification Number (ITIN)
- Adoption Taxpayer Identification Number (ATIN)
✅ The SSN, ITIN, or ATIN must be issued before the tax filing deadline, including extensions
The ODC is particularly useful for families who claim older dependents, such as:
🔹 Teenagers and young adults over the age of 17 who are still in school or financially dependent
🔹 Elderly parents or relatives living in your household
🔹 Individuals with disabilities who do not qualify for the CTC but are still dependents
How Much Is the ODC Worth in 2025?
💰 Maximum Credit Per Dependent: $500
📉 Income Phase-Out Limits:
- The ODC begins to phase out when Adjusted Gross Income (AGI) exceeds:
- $200,000 for single filers
- $400,000 for married couples filing jointly
If your income exceeds these thresholds, your ODC amount will decrease gradually until you no longer qualify.
How to Claim the Credit for Other Dependents Before April 15
To receive the ODC on your 2025 tax return, follow these steps:
1️⃣ Determine if your dependent qualifies based on IRS guidelines.
2️⃣ Include the dependent’s SSN, ITIN, or ATIN on your Form 1040 tax return.
3️⃣ Attach Schedule 8812, “Credits for Qualifying Children and Other Dependents,” to properly claim the credit.
4️⃣ Ensure your income does not exceed phase-out limits to receive the full $500 per dependent.
When Will Payments Be Issued?
The IRS has confirmed that ODC payments for 2025 began in March, and eligible taxpayers can claim the credit until the tax deadline on April 15.
🚨 Important: If you miss the April 15 deadline, you may still be able to claim the credit by filing for an extension. However, filing late may delay your refund.
Final Thoughts: Don’t Overlook the ODC!
The Credit for Other Dependents (ODC) is a valuable tax benefit that helps reduce your tax bill if you support dependents who do not qualify for the Child Tax Credit (CTC) or Additional Child Tax Credit (ACTC).
Key Takeaways:
✅ You can claim up to $500 per qualifying dependent
✅ Payments started in March, and the deadline to file is April 15
✅ Your income must be below $200,000 (or $400,000 for joint filers) to receive the full credit
🔎 Pro Tip: If you’re unsure whether you qualify, use the IRS Interactive Tax Assistant or speak with a tax professional to ensure you’re maximizing your benefits.
Don’t miss out—file your taxes before April 15 to claim your credit!
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