Other Dependent Credit
E914741
Other Dependent Credit is a nonrefundable U.S. federal income tax credit that provides a smaller benefit than the Child Tax Credit for qualifying dependents who do not meet the child criteria, such as older children or certain relatives.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Other Dependent Credit canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T11259576 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Other Dependent Credit Context triple: [Child Tax Credit, relatedTo, Other Dependent Credit]
-
A.
Guarantee Credit
Guarantee Credit is a means-tested element of the UK Pension Credit system that tops up the weekly income of pensioners to a minimum guaranteed level.
-
B.
loanDepot
loanDepot is a U.S.-based nonbank mortgage lender that provides home purchase and refinancing loans through both online and retail channels.
-
C.
Credit Karma
Credit Karma is a personal finance company best known for offering free credit scores, credit monitoring, and tailored financial product recommendations to consumers.
-
D.
Creditor Reporting System statistics
Creditor Reporting System statistics are a comprehensive OECD database that tracks and reports detailed information on official development assistance and other resource flows to developing countries.
-
E.
Creditex
Creditex is a financial services firm specializing in electronic trading and brokerage of credit derivatives and related fixed-income products.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Other Dependent Credit Target entity description: Other Dependent Credit is a nonrefundable U.S. federal income tax credit that provides a smaller benefit than the Child Tax Credit for qualifying dependents who do not meet the child criteria, such as older children or certain relatives.
-
A.
Guarantee Credit
Guarantee Credit is a means-tested element of the UK Pension Credit system that tops up the weekly income of pensioners to a minimum guaranteed level.
-
B.
loanDepot
loanDepot is a U.S.-based nonbank mortgage lender that provides home purchase and refinancing loans through both online and retail channels.
-
C.
Credit Karma
Credit Karma is a personal finance company best known for offering free credit scores, credit monitoring, and tailored financial product recommendations to consumers.
-
D.
Creditor Reporting System statistics
Creditor Reporting System statistics are a comprehensive OECD database that tracks and reports detailed information on official development assistance and other resource flows to developing countries.
-
E.
Creditex
Creditex is a financial services firm specializing in electronic trading and brokerage of credit derivatives and related fixed-income products.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
U.S. federal income tax credit
ⓘ
nonrefundable tax credit ⓘ |
| administeredBy | Internal Revenue Service NERFINISHED ⓘ |
| appliesTo | U.S. individual income taxpayers ⓘ |
| availableForTaxYear |
2018
ⓘ
2019 ⓘ 2020 ⓘ 2021 ⓘ 2022 ⓘ 2023 ⓘ 2024 ⓘ |
| availableToFilerStatus |
head of household
ⓘ
married filing jointly ⓘ married filing separately ⓘ single ⓘ |
| cannotExceed | taxpayer’s regular tax liability reduced by other nonrefundable credits ⓘ |
| claimedOnForm | Form 1040 NERFINISHED ⓘ |
| codifiedIn | Internal Revenue Code section 24 NERFINISHED ⓘ |
| comparedTo | Child Tax Credit NERFINISHED ⓘ |
| computedOnSchedule | Schedule 8812 NERFINISHED ⓘ |
| creditAmountIsSmallerThan | Child Tax Credit amount ⓘ |
| effectiveForTaxYearsBeginning | 2018 ⓘ |
| eligibleDependentExample |
dependent parent
ⓘ
older child who does not meet age test for Child Tax Credit ⓘ other qualifying relative ⓘ |
| eligibleDependentType |
qualifying child who does not meet Child Tax Credit criteria
ⓘ
qualifying relative ⓘ |
| interactsWith |
Additional Child Tax Credit
ⓘ
Child Tax Credit NERFINISHED ⓘ standard deduction and personal exemptions rules after TCJA ⓘ |
| introducedIn | Tax Cuts and Jobs Act of 2017 NERFINISHED ⓘ |
| jurisdiction |
United States of America
ⓘ
surface form:
United States
|
| maximumCreditPerDependent | 500 U.S. dollars ⓘ |
| nonrefundable | yes ⓘ |
| phaseoutBeginsAtAGI | same thresholds as Child Tax Credit for the relevant year ⓘ |
| purpose | to provide tax relief for dependents who do not qualify for the Child Tax Credit ⓘ |
| refundable | no ⓘ |
| requiresDependentNotTo |
be used by another taxpayer as a dependent
ⓘ
qualify for the Child Tax Credit ⓘ |
| requiresDependentToBe | U.S. citizen, U.S. national, or U.S. resident alien ⓘ |
| requiresDependentToBeClaimedOn | Form 1040 NERFINISHED ⓘ |
| requiresDependentToHave | valid taxpayer identification number ⓘ |
| requiresDependentToMeet |
gross income or qualifying child rules, depending on category
ⓘ
relationship or member-of-household test ⓘ support test ⓘ |
| requiresTaxpayerToHave | tax liability to benefit ⓘ |
| subjectTo | income phaseout ⓘ |
| sunsetScheduledAfter | tax year 2025, absent further legislation ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Other Dependent Credit Description of subject: Other Dependent Credit is a nonrefundable U.S. federal income tax credit that provides a smaller benefit than the Child Tax Credit for qualifying dependents who do not meet the child criteria, such as older children or certain relatives.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.