Other Dependents Credit for a Grandchild

Your grandchild is 17, or the child doesn't have a Social Security number, or the child is a qualifying relative rather than a qualifying child — and suddenly the Child Tax Credit is off the table. That's where the Credit for Other Dependents steps in.

What the ODC Is

The Credit for Other Dependents (sometimes called the ODC or the "non-child" credit) is a $500 nonrefundable credit for each dependent who does not qualify for the Child Tax Credit. Congress created it as part of the Tax Cuts and Jobs Act and the One Big Beautiful Bill Act made it permanent.

Because it is nonrefundable, it can reduce your federal tax liability to zero but cannot generate a refund on its own. If your total tax before credits is $300 and you claim one ODC-eligible dependent, the credit knocks your tax to zero — the remaining $200 disappears. This matters most to grandparents on fixed incomes whose tax liability is already small.

Who Qualifies

A grandchild (or other dependent) triggers the ODC instead of the Child Tax Credit when any of these apply:

• Age: The child turns 17 or older by December 31 of the tax year. The CTC requires the child to be under 17; once the birthday passes, the ODC is the fallback.
• No SSN: The child has an ITIN rather than a Social Security number valid for employment. The CTC requires an SSN; the ODC does not.
• Qualifying relative: The dependent meets the qualifying-relative tests under IRC § 152(d) rather than the qualifying-child tests. An adult grandchild over 24 who is not disabled, for example, can be a qualifying relative if their gross income is below the threshold ($5,300 for tax year 2026) and you provide more than half their support.

The dependent must still be claimed on your return. You cannot take the ODC for someone another taxpayer claims.

Income Phase-Out

The ODC shares the same phase-out range as the CTC: the combined credit begins to reduce by $50 for every $1,000 or fraction thereof of modified AGI above $200,000 (single, head of household, or married filing separately) or $400,000 (married filing jointly). For most grandparent caregivers on modest incomes, the phase-out never comes into play.

How to Claim It

You do not file a separate form for the ODC. It is calculated on Schedule 8812 (Credits for Qualifying Children and Other Dependents), the same form used for the CTC and ACTC. When you list a dependent on your 1040 who does not meet the CTC age or SSN requirement, Schedule 8812's worksheet routes the $500 credit automatically.

If a VITA or AARP Tax-Aide volunteer prepares your return, the software handles this routing — just make sure the dependent's information (name, SSN or ITIN, date of birth, relationship) is correct on the 1040.

ODC vs. CTC — Quick Comparison

A grandparent raising a 15-year-old grandchild with an SSN claims the CTC. If the same grandparent also supports a 19-year-old grandchild who is not a full-time student, that older grandchild may qualify for the ODC as a qualifying relative.

When It Matters Most

The ODC is often the only federal tax credit available when a grandparent's situation falls just outside the CTC rules. Grandparents whose only income is Social Security retirement — and whose Social Security is not taxable — may not owe enough federal tax for the nonrefundable ODC to help. In that case, the credit exists on paper but produces no savings.

If you are unsure which credits apply to your situation, our Kinship Tax Guide includes a credit eligibility worksheet that walks through every federal credit a grandparent caregiver can claim, including the ODC, CTC, ACTC, EITC, and the dependent care credit.

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