{"id":"irs-credit-other-dependents","name":"Credit for Other Dependents","provider":"Internal Revenue Service","entitlement_type":"tax-credit","entitlement_type_label":"Tax credit","entitlement_type_context":{"definition":"A credit claimed under tax law that can reduce eligible tax liability and may be refundable only when the governing rules say so.","domain":"tax-and-financial-help","archetype":"financial-relief","agent_instruction":"Disclose tax year, filing status, income, dependent, expense, documentation, phaseout, refundability, and professional-advice caveats."},"summary":"A federal tax credit for certain dependents who do not qualify for the Child Tax Credit.","benefit":{"description":"A nonrefundable credit of up to the current statutory maximum for each qualifying other dependent.","estimated_value_usd":null},"discovery":{"focus":"redeemable-value","has_estimated_dollar_value":false},"access":{"relationships":["Taxpayer supporting a qualifying dependent"],"requirements":"The dependent must meet IRS dependency, citizenship or residency, identification-number, support, relationship, and income rules. The credit phases out at higher incomes.","activation":"Use the IRS eligibility guidance and claim the dependent and credit on a timely federal income tax return.","cost_basis":"no-cost","cost_basis_label":"No-cost access","cost_basis_context":{"classification":"free","definition":"The core benefit has no required payment, purchase, deposit, paid membership, or pre-existing paid-product relationship under the captured terms.","agent_instruction":"Still disclose optional add-ons, transportation, parking, replacement charges, taxes, capacity, and eligibility conditions found in fees or requirements.","variation_patterns":null,"does_not_mean":null},"fees":"No government fee to claim on a federal return. It is nonrefundable, and paid filing assistance may cost extra.","personalized":false,"regions":["US"],"expires":null},"status":"verified","last_checked":"2026-08-04","claim_url":"https://www.irs.gov/credits-deductions/individuals/child-tax-credit","source_url":"https://www.irs.gov/credits-deductions/individuals/child-tax-credit","source":{"primary_url":"https://www.irs.gov/credits-deductions/individuals/child-tax-credit","evidence":[{"source":"Internal Revenue Service","url":"https://www.irs.gov/credits-deductions/individuals/child-tax-credit","kind":"provider","checked_at":"2026-08-04"}]},"parent":null,"coverage":{"level":"national","family":"tax-and-financial-help","jurisdiction":"United States","maturity":"direct"},"web_url":"/benefits/irs-credit-other-dependents","taxonomy":{"version":"1.0","url":"/api/v1/taxonomy"}}