Claiming a Tax Credit for Non-Child Dependents

In January 2019, the 2017 Tax Cuts and Job Act was eliminated, meaning a person can no longer claim a parent as a dependent – which in part means you will not be getting that $4,000+ exemption on your taxes next year. You may be able to claim a $500 tax credit for non-child dependents though, if they meet eligibility requirements.


No longer can you claim a non-child dependent as your dependent, but you may be able to claim a $500 tax credit.

There are five tests to determine eligibility.The non-child dependent must:

  • be a citizen or resident of the United States or a resident of Canada or Mexico,
  • be related to you, such as your parent, in-laws and step-parents, but a foster parent must live in your household for one year before eligible,
  • not file a joint return. If the non-child dependent is married, he/she must file separately. There is an exception if the parent is filing jointly, but has no tax liability,
  • not have a gross income of $4,250 a year or more. This does not include tax-exempt Social Security income, and
  • lastly, you must provide more than half of the support of your non-child dependent during the year. Support includes amounts spent on food, housing, clothing, medical and dental care, medication, insurance, recreation, transportation, education and other similar necessities.

Keep in mind, to claim a non-child dependent’s medical expenses you must make DIRECT payments to the medical service providers, not simply reimburse your parent for the expenses. These medical expenses include, but are not limited to, health insurance premiums (the non-child dependent must have their own medical insurance and cannot be a dependent on your medical plan), out-of-pocket medical expenses, co-pays, deductibles, etc. Qualified long-term care (LTC) insurance premiums are also eligible, subject to age-based limits.

For more information, go to: https://www.irs.gov/publications/p503 or https://www.irs.gov/pub/irs-pdf/p503.pdf. Or contact us at Team@BlueChipBG.com or (888) 225-8244.

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