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OTHER DEPENDENT CREDIT FOR DEPENDENT CHILDREN

ed
Level 1

Are dependent children over 16 years old and full-time students subject to the income limitation of $4,150 in order to claim the other dependent credit?

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PhoebeRoberts
Level 11
Level 11

No. The old "who can be your dependent" rules apply to the ODC.

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3 Comments 3
PhoebeRoberts
Level 11
Level 11

No. The old "who can be your dependent" rules apply to the ODC.

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itonewbie
Level 15

Agree with Phoebe.

Remember that TCJA did not change the definitions of dependents under §152; it merely reduced exemptions to $0 temporarily.  Nothing in the Code that references dependants, qualifying child, and qualifying relatives has changed.

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Still an AllStar
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Just-Lisa-Now-
Level 15
Level 15

The ODC due diligence worksheet seems to be misleading when they ask about the income...it doesn't differentiate qualifying child vs qualifying relative.


♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
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