Other Dependents Credit offers $500 per dependent

In 2025, the Other Dependents Credit allows taxpayers to claim up to $500 for each dependent who does not qualify for other credits. This credit was introduced in 2017 to provide additional tax relief. To be eligible, dependents must meet specific IRS criteria. The maximum credit amount remains $500 per qualifying dependent. The credit begins to phase out for individuals with incomes over $200,000 and for married couples filing jointly when income exceeds $400,000.