Credit for Other Dependents (ODC)

The ODC is for individuals with a dependent who meets the following conditions.

The person is claimed as a dependent on your return. To determine if an individual is your dependent, begin with Step 1 under Who Qualifies as Your Dependent in the Instructions for Form 1040.

The person can’t be used by you to claim the CTC or ACTC. See Credits for Qualifying Children , earlier.

The person was a U.S. citizen, U.S. national, or U.S. resident alien. For more information, see Pub. 519. If the person is your adopted child, see Adopted child , later.

The person has an SSN, ITIN, or ATIN issued on or before the due date of your return (including extensions). See Dependent required to have a TIN , earlier.

Example 2.

Your sibling’s 10-year-old child lives in Mexico and qualifies as your dependent. The child is not a U.S. citizen, U.S. national, or U.S. resident alien. You can’t use the child to claim the ODC.

For each dependent for whom you are claiming the ODC, you must check the “Credit for other dependents” box in row (7) of the Dependents section on page 1 of Form 1040 or 1040-SR (row (6) on Form 1040-NR) for the dependent.

You can’t use the same child to claim the credits under Credits for Qualifying Children and the ODC.