OTHER DEPENDENT CREDIT FOR DEPENDENT CHILDREN

[ed]

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?

[PhoebeRoberts · Accepted solution]

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

[itonewbie]

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.

[Just-Lisa-Now-]

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