Which individual is eligible for the Other Dependent Credit?

The Other Dependent Credit is designed to provide tax benefits to taxpayers supporting individuals who do not qualify for the Child Tax Credit, yet are still considered dependents. In this context, a 20-year-old son who is a full-time student fits the criteria for the Other Dependent Credit.

To qualify for this credit, the dependent must meet specific requirements. For a young adult who is a full-time student, they can qualify as a dependent if they are under 24 years old and are enrolled in a qualifying educational institution for at least five months during the year. Since a 20-year-old son who is a full-time student falls within this age and status, he is eligible for the Other Dependent Credit.

The eligibility of the other individuals described has limitations. The 12-year-old half-brother, while likely to qualify for the Child Tax Credit instead of the Other Dependent Credit, does not meet the criteria for the latter. The presence of a valid Social Security Number is crucial for dependents, but being a U.S. resident alien is not sufficient justification for this credit without other qualifying factors. Lastly, a child living with a parent for 10 months of the year may not meet the necessary criteria regarding age or student status to