Program
$500 tax credit for supporting a parent
A tax credit an adult child can claim for supporting a parent who isn't their dependent child.
- Official name
- Credit for Other Dependents (ODC)
- Where
- Nationwide
- Status
- Program running
- Most it pays
- $500 per-year
- About the amount
- $500 per qualifying dependent, nonrefundable; phases out above $200,000 AGI ($400,000 married filing jointly).
- Housing rules
- The dependent parent does NOT have to live with the adult child claiming the credit.
- How long it takes
- Claimed on the adult child's tax return (Schedule 8812) for the tax year.
- How to apply
- Claimed on Schedule 8812 with the adult child's Form 1040 for the tax year — not filed by the senior.
- Does not pay for
- Nonrefundable — only reduces tax owed; no benefit if you owe nothing.
- Official source
- irs.gov
- Last checked
- September 21, 2026