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Other Dependent Credit

Starting in 2018 IRC Sec 24(H)(4)) 

For years 2018 through 2025 Congress added a non-refundable credit of $500 (not subject to inflation adjustment)  for each dependent who is not a qualifying child for the CTC (i.e., an "other dependent"). This provision was made permanent by the OBBBA.  A dependent child who does not have an SSN, and therefore doesn’t qualify for the CTC, but who has an IRS individual taxpayer identification number (ITIN) or IRS-issued ATIN (Adoption Taxpayer Identification Number) will be an eligible dependent for the non-refundable $500 credit. This credit will also be available for a dependent child who reaches age 17 (age 18 for 2021) before the end of the tax year, as well as nonchild dependents such as a parent.  To qualify, the person’s gross income must be less than the inflation adjusted exemption amount (see the guide "Tax Exemptions") which is $5,200 for 2025.

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