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Eligibility requirements for the credit for other dependents?
AI accountant’s answer:
The Credit for Other Dependents (sometimes referred to as the "ODC" or "Other Dependent Credit") is a non-refundable tax credit for certain dependents who do not qualify for the Child Tax Credit. To be eligible for this credit, the dependent must meet the following requirements: 1. Relationship: The dependent must be a qualifying relative, such as an older child, sibling, parent, grandparent, niece or nephew, or other relatives who meet the relationship requirements set by the IRS. 2. Support: The taxpayer must provide more than half of the dependent's total support for the tax year. 3. Residency: The dependent must be a U.S. citizen, a U.S. national, or a U.S. resident alien. In general, the dependent must also live with the taxpayer for more than half of the year, with certain exceptions for relatives like parents or grandparents. 4. Age: The dependent's age doesn't matter for the Credit for Other Dependents, which is one of the main differences between this credit and the Child Tax Credit. 5. Dependent's Income: The dependent's gross income must be less than the exemption amount for the tax year (which was $4,300 for 2021 and likely adjusted for inflation in 2022). This income limit doesn't apply to dependents who are children and under the age of 19, or under 24 if they're full-time students. 6. Filer's Tax Return: The taxpayer must claim the dependent on their federal income tax return and provide the dependent's Social Security number, ITIN, or ATIN. 7. Not Claiming Themselves: The dependent must not be claiming themselves as a dependent on their own tax return. If a dependent meets these requirements, the taxpayer may be eligible for a credit of up to $500 per dependent. It's important to note that this credit reduces the tax owed but does not generate a refund on its own.
Comment from reviewer
Michael Eaton, CPA

Answer #1 is not 100% correct. A non-relative can still qualify for the ODC if the requirements are met.

Not Correct.
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