11 – U.S. Child Tax Credit and Other Dependent Credit Eligibility

The U.S. child tax credit (CTC) is a tax benefit that helps families with qualifying children reduce their tax liability. For the 2023 tax year, the maximum amount of the credit is $2,000 per child under age 17 who has a valid Social Security number and meets other eligibility criteria. The credit is also partially refundable (to a maximum of $1,500), meaning that parents can get some money back even if they owe no taxes. The credit requires earned income (wages or business income) for refundability to apply.

The credit for other dependents (ODC) is a tax benefit that allows taxpayers to claim a $500 credit for each dependent who does not qualify for the CTC. The ODC is not refundable, meaning it can only reduce the tax liability to zero, but not create a refund. To claim the ODC, the dependent must meet certain conditions, such as having a valid social security number (SSN) or individual taxpayer identification number (ITIN), being a U.S. citizen, national or resident alien, and being supported by the taxpayer.