What this line means
The number of dependents who qualify for the $500 credit for other dependents but not for the $2,200 child tax credit. This includes children age 17 and older who you still claim as dependents, full-time college students under age 24 you claim as dependents, dependent parents or other relatives, and children who have an ITIN instead of a Social Security number. Each dependent listed here generates a $500 nonrefundable credit.
Does this apply to you?
- You have dependents who do not qualify for the child tax credit (too old, no SSN, or not your child)
- You have a child age 17 or older who you still claim as a dependent
- You support a parent, in-law, or other relative who qualifies as your dependent
- You have a qualifying child with an ITIN instead of an SSN
Easy to overlook
Children age 17 still generate a credit — just a smaller one When a child turns 17, they lose the $2,200 child tax credit but may still qualify for the $500 credit for other dependents. Parents of 17-year-olds often think the credit disappears entirely. The child must still meet the dependent tests, but if they do, the $500 credit is available as long as they remain your dependent. 1 [SOURCE: IRS Schedule 8812 instructions — credit for other dependents]
Dependent parents and in-laws qualify You can claim a $500 credit for a parent or parent-in-law you support financially, as long as they meet the qualifying relative dependent test. Many filers who support aging parents do not realize this credit exists because they associate Schedule 8812 only with children. 2 [SOURCE: IRS Schedule 8812 instructions — other dependents definition]
Watch out for this
Counting dependents here who are already counted on line 5 as qualifying children. A child can only appear on one line — either line 5 (qualifying child for the $2,200 credit) or line 11 (other dependent for the $500 credit), not both. Double-counting inflates the total credit and triggers an IRS adjustment.
Related lines on your return
- Line 5 — Schedule 8812 — Number of qualifying children; these dependents go there instead
- Line 12 — Schedule 8812 — Credit for other dependents; line 11 multiplied by $500
- Line 14c — Schedule 8812 — Nonrefundable credit for other dependents; limited by tax liability
Footnotes
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IRS Schedule 8812 Instructions, Credit for Other Dependents. https://www.irs.gov/instructions/i1040s8 ↩
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IRS Schedule 8812 Instructions, Credit for Other Dependents. https://www.irs.gov/instructions/i1040s8 ↩