Knowledge Center Tax Advice for Specific Needs

Credit for Other Dependents for Expats

According to the IRS, the Credit for Other Dependents provides $500 per qualifying dependent who doesn’t meet Child Tax Credit requirements. This non-refundable credit helps American expats reduce their U.S. tax bill when supporting older children, aging parents, or other qualifying relatives abroad.

The Credit for Other Dependents gives you up to $500 per dependent who can’t qualify for the standard Child Tax Credit. Most expats supporting dependents abroad can claim this credit in conjunction with other expat tax benefits to reduce or eliminate their U.S. tax liability.

This credit applies when you’re financially supporting someone who meets IRS dependent requirements but doesn’t qualify for the $2,200 Child Tax Credit—typically because they’re age 17 or older, or because they have an ITIN instead of a Social Security number.

Who Can I Claim as a Dependent?

To claim anyone as a dependent, they must meet all of these IRS requirements:

They’re related to you or lived with you for the entire tax year
They’re U.S. citizens, nationals, or residents (including residents of Canada or Mexico)
You provide more than half of their financial support
They can’t be claimed as a dependent by anyone else
They have a valid Social Security number or Individual Taxpayer Identification Number

Common qualifying dependents for expats include:

Children age 17 or older (including college students up to age 23)
Aging parents you’re supporting financially
Adult disabled children who rely on you for care
Other qualifying relatives living with you abroad
Children with ITINs instead of Social Security numbers

Supporting a Parent or Older Child Abroad? You May Qualify for a $500 Tax Credit.

If your dependent doesn’t qualify for the Child Tax Credit, you may still be eligible for the Credit for Other Dependents. Make sure you’re claiming it correctly.

What’s the Difference Between This Credit and the Child Tax Credit?

The Child Tax Credit provides up to $2,200 per qualifying child under age 17 with a Social Security number, and up to $1,700 can be refundable.

The Credit for Other Dependents provides $500 per dependent and is non-refundable, meaning it can reduce your tax bill to $0 but won’t generate a refund if the credit exceeds what you owe.

You cannot claim both credits for the same dependent. If your dependent qualifies for the Child Tax Credit, that’s always the better option.

How Do I Claim This Credit?

Claim the Credit for Other Dependents when filing your U.S. expat tax return using Schedule 8812 (Credits for Qualifying Children and Other Dependents).

What you’ll need:

Social Security number or ITIN for each qualifying dependent
Documentation proving the relationship and financial support
Evidence that the dependent doesn’t qualify for the Child Tax Credit

Your Greenback accountant will complete Schedule 8812 and attach it to your Form 1040. The credit amount transfers directly to reduce your U.S. tax liability.

Are There Income Limits for This Credit?

Yes. The Credit for Other Dependents begins phasing out when your modified adjusted gross income exceeds:

$200,000 for single filers
$400,000 for married couples filing jointly

The credit reduces by $50 for every $1,000 over these thresholds. If your income significantly exceeds the limits, you may not qualify for any credit.

How Does This Credit Work With Other Expat Tax Benefits?

As an American expat, you can combine the Credit for Other Dependents with other powerful tax benefits:

Foreign Earned Income Exclusion (FEIE): Exclude up to $130,000 of foreign earned income (2025 tax year). Since the Credit for Other Dependents is non-refundable, you’ll only benefit if you have remaining U.S. tax liability after the FEIE.
Foreign Tax Credit: Claim dollar-for-dollar credits for foreign taxes paid. This often eliminates U.S. tax liability completely, but the Credit for Other Dependents can help if you still owe after applying foreign tax credits.
Foreign Housing Exclusion: Deduct qualifying housing costs beyond the base amount. Combined with the Credit for Other Dependents, this further reduces your U.S. tax bill.

To maximize these benefits, you must qualify under the Physical Presence Test or Bona Fide Residence Test.

What Records Should I Keep?

Maintain documentation for at least four years to support your credit claim:

Birth certificates, adoption papers, or relationship documentation
Financial records proving you provided more than half the dependent’s support
Proof of U.S. citizenship or residency for each dependent
SSN or ITIN application records
School enrollment records for students
Medical records for disabled dependents

Accurate record-keeping prevents IRS questions and ensures you claim all eligible credits.

Can I Claim Multiple Credits?

Yes. You can claim the Credit for Other Dependents for as many qualifying dependents as you support. The only limit is $500 per dependent.

You can also claim this credit alongside other tax benefits like:

Child Tax Credit (for different dependents)
Child and Dependent Care Credit
Education credits

Each credit has separate eligibility requirements, so review which ones apply to your situation.

How Greenback Can Help You Maximize Your Expat Tax Benefits

The Credit for Other Dependents is just one of several tax benefits available to Americans living abroad. We’ll help you identify all eligible credits and deductions to minimize your U.S. tax liability.

Our team will ensure you claim every credit you’re entitled to, including the Credit for Other Dependents, Child Tax Credit, and other valuable expat tax benefits. You’ll have peace of mind knowing your taxes were done right.

If you’re ready to be matched with a Greenback accountant, click the get started button below. For general questions on expat taxes or working with Greenback, contact our Customer Champions.

We Help Expats Claim Every Dependent Credit They’re Entitled To.

From Schedule 8812 to coordinating credits with FEIE and Foreign Tax Credits, we help you reduce your U.S. tax bill with confidence.

FAQs About the Credit for Other Dependents

Can I claim an adult as a dependent?

Yes, you can claim adults as dependents if they meet IRS requirements. You must provide more than half their financial support, they can’t file a joint return with someone else, and they must be U.S. citizens, nationals, or resident aliens.

If your child has an ITIN rather than an SSN, they don’t qualify for the Child Tax Credit but do qualify for the $500 Credit for Other Dependents. Start the SSN application process through your local U.S. embassy or consulate for future years.

How many Credits for Other Dependents can I claim?

You can claim as many credits as you have qualifying dependents. The only limit is $500 per dependent and the income phase-out thresholds.

Does this credit work with the Foreign Earned Income Exclusion?

Yes, but since the Credit for Other Dependents is non-refundable, you’ll only benefit if you have remaining U.S. tax liability after applying the FEIE. Consider using the Foreign Tax Credit instead if it results in better overall tax savings.

This article is for informational purposes only and does not constitute tax, legal, or accounting advice. Every expat’s situation is unique. Contact Greenback for personalized guidance on your specific tax situation.