Who qualifies for CTC
To claim the CTC, your child must:
- Be a U.S. citizen, U.S. national, or resident alien and under 17 by the end of the tax year
- Have a valid Social Security number
- Be your biological child, stepchild, foster child, sibling, or a descendant, like a niece or nephew
- Have lived with you for more than half the year
- Have relied on you or others for at least half of their financial support
Who qualifies for ODC
To claim the ODC, your dependent must:
- Be a U.S. citizen, U.S. national, or resident alien
- Have a valid Social Security Number, Individual Taxpayer Identification Number (ITIN), or Adoption Taxpayer Identification Number (ATIN)
- Not qualify for the CTC and meet the requirements for a dependent
- Rely on you for more than half of their financial support
- Meet the gross income limit ($5,300 for 2026) if they are a qualifying relative versus a qualifying child
Refundability difference
The CTC is partially refundable through the Additional Child Tax Credit (ACTC). This means you may receive a refund of up to $1,700 per qualifying child for income tax years 2025 and 2026, even if you don’t owe federal income tax. While the ODC is non-refundable, it can lower your tax bill.
| Child Tax Credit (CTC) | Credit for Other Dependents (ODC) | |
|---|---|---|
| Maximum credit | Up to $2,200 per qualifying child | Up to $500 per qualifying dependent |
| Eligible dependents | Qualifying children under 17 | Dependents who don’t qualify for CTC |
| Refundability | Partially refundable | Nonrefundable |
| ID requirements | Valid SSN | Valid SSN, ITIN or ATIN |
| Income limits | Phasing out begins above $200,000 for single filers or $400,000 for married couples filing jointly | Same as CTC |
| Income threshold for dependent | Not applicable | Below a gross income of $5,300 for 2026 if qualifying relative |
How to claim
Follow these steps to claim CTC and/or ODC.
- Check eligibility: Confirm your dependent(s) meets the requirements for the CTC and/or ODC.
- File your federal tax return by April 15: Submit Form 1040 electronically or by mail. If you qualify for the ACTC, use Schedule 8812 to calculate how much you can receive.
- Keep records: Ensure you have relevant documents like birth certificates, proof of residency, and financial support records on hand in case the IRS asks for them.
