If you claim dependents on your tax return, you may qualify for federal tax credits that can lower your tax bill or increase your refund. Which credits you qualify for depends on your income, your dependent's age, and other eligibility requirements.
What's the difference between refundable and nonrefundable tax credits?
Not all tax credits work the same way.
Some tax credits can actually give you money back. These are called refundable credits. Even if you owe $0 in taxes, a refundable credit can still increase your refund.
Other tax credits can only help if you owe taxes. These are nonrefundable credits. They can lower your tax bill to $0, but if you don't owe anything, they don't add money to your refund.
This matters when claiming dependents because some credits can lower what you owe, while others may also increase your refund.
What's the Child Tax Credit (CTC)?
The Child Tax Credit helps families with qualifying children under age 17 lower their federal income taxes.
The credit is nonrefundable, but you may qualify for a refundable portion called the Additional Child Tax Credit (ACTC). This means you could receive a refund even if you don't owe federal income tax.
For eligibility requirements, income limits, and credit amounts, see What's the Child Tax Credit?
What's the Additional Child Tax Credit (ACTC)?
The Additional Child Tax Credit is the refundable portion of the Child Tax Credit.
If you qualify for the Child Tax Credit but don't owe enough federal income tax to use the full credit, you may qualify for the ACTC and receive some of the remaining amount as a refund.
For eligibility requirements and credit amounts, see What's the Child Tax Credit?
What's the Credit for Other Dependents (ODC)?
If your dependent doesn't qualify for the Child Tax Credit, you may qualify for the Credit for Other Dependents.
This nonrefundable credit may apply to older children, college students, parents, or other qualifying relatives you support.
For eligibility requirements, income limits, and credit amounts, see the IRS Child Tax Credit page.
If you're unsure whether your dependent qualifies for the CTC or ODC, the IRS eligibility tool can help you determine which credit you may claim on Schedule 8812.
Who qualifies for the Credit for Other Dependents?
You may qualify for the Credit for Other Dependents if you claim a dependent who doesn’t qualify for the Child Tax Credit. This usually includes either an older child or a qualifying relative.
Option 1: Older children who don’t qualify for the Child Tax Credit
Your dependent may qualify for the ODC if they are age 17 or older and meet one of these requirements:
Are under age 19
Are under age 24 and a full-time student
Are any age if permanently and totally disabled
They must also:
Have lived with you for more than half the year
Be a U.S. citizen, U.S. national, or resident alien
Not have provided more than half of their own financial support
Option 2: Qualifying relatives (like a parent or other family member)
A dependent may qualify for the ODC as a qualifying relative if they meet all of these rules:
They are not your qualifying child (and not anyone else’s qualifying child)
They are related to you or lived with you all year as a member of your household
Their gross income was less than $5,300 in 2026
You provided more than half of their financial support
They are a U.S. citizen, U.S. national, or resident alien
Common examples include a parent, grandparent, sibling, or other supported relative.
How do these dependent credits compare?
Credit | Max amount | Refundable? | Who it’s for |
Child Tax Credit (CTC) | $2,200 | Paritally | Children under 17 |
Additional Child Tax Credit (ACTC) | Up to $1,700 | Yes | Same qualifying children as CTC |
Credit for Other Dependents (ODC) | $500 | No | Dependents who don’t qualify for CTC |
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