If you claim dependents on your tax return, you may qualify for one or more federal tax credits that can lower your tax bill—or, in some cases, increase your refund.
The most common dependent-related credits are:
Child Tax Credit (CTC)
Additional Child Tax Credit (ACTC)
Credit for Other Dependents (ODC)
Each credit has different rules, income limits, and eligibility requirements.
What is the Child Tax Credit (CTC)?
The Child Tax Credit (CTC) helps families with qualifying children reduce the amount of tax they owe.
2025 Child Tax Credit basics
Amount: Up to $2,200 per qualifying child
Refundable?: No (it can reduce your tax bill to $0, but won’t create a refund by itself)
Age limit: Child must be under age 17 at the end of the tax year
Income phaseout begins at:
$200,000 for single filers
$400,000 for married filing jointly
What is the Additional Child Tax Credit (ACTC)?
The Additional Child Tax Credit (ACTC) is the refundable portion of the Child Tax Credit. It applies if the CTC reduces your tax bill to zero and you still have remaining credit.
2025 ACTC basics
Refundable amount: Up to $1,700 per qualifying child
Earned income requirement: At least $2,500
Income limits: Same phaseout thresholds as the CTC
If you claim the ACTC, the IRS generally delays refunds until mid-February for 2025 tax returns, as required by law.
Who qualifies for the CTC and ACTC?
To qualify for the Child Tax Credit (and the ACTC), the child must:
Be under age 17 at the end of the tax year
Be a U.S. citizen, U.S. national, or resident alien
Have lived with you for more than half the year
Not have provided more than half of their own support
What is the Credit for Other Dependents (ODC)?
If your dependent doesn’t qualify for the Child Tax Credit, you may still qualify for the Credit for Other Dependents (ODC).
2025 ODC basics
Amount: Up to $500 per qualifying dependent
Refundable?: No
Income limits: Same phaseout thresholds as the CTC and ACTC
This credit commonly applies to:
Children age 17 or older who don’t qualify for the CTC
College-age dependents
Certain relatives you support
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, or
Are under 19, or under 24 if a full-time student, or
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 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 under $5,050 for the year
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 | $1,700 | Children under 17 |
Additional Child Tax Credit (ACTC) | Up to $1,600 | Yes | Same qualifying children as CTC |
Credit for Other Dependents (ODC) | $500 | No | Dependents who don’t qualify for CTC |
Key takeaway
If you claim dependents, you may qualify for valuable tax credits—even if your dependent doesn’t meet the age requirements for the Child Tax Credit. The CTC, ACTC, and ODC apply to different situations, and income limits can affect how much you receive.
If you’re unsure which credits apply to you, the IRS eligibility tool can help determine what you can claim on Schedule 8812.
This content is provided for informational purposes only and should not be construed as tax, legal, financial, accounting, or other advice. Rules and regulations vary by location and are subject to change, so please consult with an expert if you need advice specific to you.
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