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Level 2
Apr 11, 2026 4:31 AM UTC
Solved

ODC - Can't check new box

Hi all! I have a client who is claiming a parent as a dependent, and the parent meets all criteria to be eligible for the ODC. The new "and in the US" box remains unchecked even though I have dependent type code 3, 12 months lived at home, and parent for relationship. I can't figure out what I'm missing, appreciate the help in advance!

BobKamman
BobKammanAnswer
Level 15
Apr 11, 2026 10:35 AM UTC

Because that isn't a requirement for a qualifying relative.  Maybe they should let you check the box anyway, but that makes it look like it's a requirement, doesn't it?  Not enough smart people left at IRS to think this through.  

1 reply

BobKamman
BobKammanAnswer
Level 15
Apr 11, 2026 10:35 AM UTC

Because that isn't a requirement for a qualifying relative.  Maybe they should let you check the box anyway, but that makes it look like it's a requirement, doesn't it?  Not enough smart people left at IRS to think this through.