12 — Credit for Other Dependents Updated for tax year 2025

What this line means

The number of other dependents from line 11 multiplied by $500. This is the maximum credit for other dependents before phaseout and tax liability limits. Unlike the child tax credit, the credit for other dependents is entirely nonrefundable — it can reduce your tax to zero but never generates a refund on its own.

Does this apply to you?

• You entered one or more other dependents on line 11
• You have dependents who are too old for the CTC, have ITINs, or are qualifying relatives

Easy to overlook

This credit is nonrefundable — it cannot generate a refund The $500 credit for other dependents only offsets tax you owe. If your tax liability is already zero (because of other credits or low income), this credit provides no benefit. Filers supporting a dependent parent while earning very little may qualify on paper but receive nothing because there is no tax to offset. ¹ [SOURCE: IRS Schedule 8812 instructions — $500 credit is nonrefundable]

The phaseout applies to this credit too The same income phaseout from line 9 reduces the combined child tax credit and credit for other dependents. A high-income filer with only other dependents (no qualifying children under 17) can see the $500 credit reduced or eliminated by the phaseout, just like the CTC. ² [SOURCE: IRC Section 24(h)(4) — credit for other dependents]

Watch out for this

Expecting a refund from the credit for other dependents. Unlike the child tax credit, which has a refundable component (the additional child tax credit), the credit for other dependents is strictly nonrefundable. The One Big Beautiful Bill Act made the $500 ODC amount and the $200,000/$400,000 phaseout thresholds permanent law. Filers who owe little or no tax sometimes file expecting a $500 refund per dependent and receive nothing.

Related lines on your return

• Line 11 — Schedule 8812 — Number of other dependents; multiplied by $500 to get this line
• Line 13 — Schedule 8812 — Total credits before limit; this credit is added to the CTC
• Line 14c — Schedule 8812 — Nonrefundable credit for other dependents; limited to tax liability