A federal tax credit for certain dependents who do not qualify for the Child Tax Credit.
Taxpayer supporting a qualifying dependent
Entitlement facts
Benefit type
Tax credit. A credit claimed under tax law that can reduce eligible tax liability and may be refundable only when the governing rules say so. Taxonomy definition →
What it unlocks
A nonrefundable credit of up to the current statutory maximum for each qualifying other dependent.
Who qualifies
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.
How to activate
Use the IRS eligibility guidance and claim the dependent and credit on a timely federal income tax return.
Cost basis
No-cost access. The core benefit has no required payment, purchase, deposit, paid membership, or pre-existing paid-product relationship under the captured terms.
Cost and fees
No government fee to claim on a federal return. It is nonrefundable, and paid filing assistance may cost extra.
Geography
US
Personalization
Published eligibility is not described as individually targeted.
EVIDENCE / 1 SOURCE
Eligibility is conditional, not guaranteed.
Check the provider's final terms immediately before applying, depositing funds, spending, or changing a paid relationship.
Federal tax relief for qualifying expenses associated with adopting an eligible child, with special rules for children determined to have special needs.