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Other Dependents Credit (ODC)

What Is the Credit for Other Dependents?

The credit for other dependents is a new $500 personal tax credit:

  • The credit is worth $500 for each qualifying dependent.

  • The credit is nonrefundable. It is claimed on line 12 of the 2021 Form 1040.

  • Phaseout begins for taxpayers with AGI of $200,000 ($400,000 for joint filers). This phaseout applies in combination with the new child tax credit.

  • Unlike the child tax credit, the dependent does not require a valid SSN (a ITIN or ATIN will suffice) for the taxpayer to claim the credit for other dependents.

  • Dependent must be a U.S. citizen or U.S. resident, such as a greencard holder.

  • Non-citizen residents of Canada and Mexico do not qualify for the new credit

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