This article was updated for Tax Year 2023, last edited on December 20th, 2023.
You may be able to claim someone as a dependent if they are considered a qualifying relative and don’t meet the criteria for the Child Tax Credit. Instead, they may qualify for the Credit for Other Dependents. The maximum credit amount is $500 for each dependent. All of the following will need to be true for you to claim the credit:
Eligibility: Cannot be a qualifying child of any taxpayer.
Residency: They must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501.
Income: They can't have a gross income of more than $4,700.00 in 2023.
Support: You must provide more than half of their total support each year.
The Credit for Other Dependents amount begins to phase out where modified adjusted gross income exceeds $200,000 ($400,000 in case of a joint return).
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