Other Dependent Credit

Course:  Income Tax Planning
Lesson 14: Tax Credits, Payments, and Forms

Student Question:

Is the statement correct on this page that “The dependent must be at least 17 years of age” and “other than a taxpayer’s child” for the Other Dependent Credit?

From the Coursework:

The Other Dependent Credit is a $500 nonrefundable credit for dependents other than a taxpayer’s child. The dependent must be at least 17 years of age and dependent upon the taxpayer for support.

Megan

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Instructor Response:

Hi Megan-
 
Yes, that’s actually correct.  Seems odd, right?  The “Other Dependent Credit” is there for dependents who otherwise wouldn’t have qualified because they’ve “aged out” of the Child Tax Credit – which is for 16 and under.  So that’s why its minimum of 17 – it’s essentially picking up where the Child Tax Credit left off.
 
The second part of that doesn’t mean it has to be someone who is not a taxpayer’s child.  It means they aren’t qualifying as a dependent child.  
 
Does that help clarify?

Dan

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