$500 Non-Child Dependent or Flexible Credit in Trump/GOP Tax Reform Bill

The now passed GOP/Trump tax bill contains a little known but important $500 credit for non-child dependents – e.g elderly or disabled dependents or children over 17. This credit is to provide some relief to those families who will lose the now defunct personal exemption and are not eligible for the expanded Child Tax Credit (CTC). Both the CTC and non-child credit can be claimed for eligible dependents from 2018 onwards (taxes filed in 2019).

Like the CTC, this $500 “non-child” credit is subject to income eligibility thresholds and will phase out (reduce in value) for for those with incomes (AGI) above $200,000 (single) and $400,000 (married).

This credit was originally $300 in the house and Senate bills (where it was called a flexibility credit), but was increased to $500 in the final bill sent to the President for signing into law. Note however that the CTC and non-child credit both expire at the end of 2025, unless further extended by the Congress at that time.

21 thoughts on “$500 Non-Child Dependent or Flexible Credit in Trump/GOP Tax Reform Bill

  1. I live with my parents, I am 58 and they claimed me on there 2019 taxes. Will I receive a $1200 check, also am married but separated for 3 yrs, just not been filed, how will that affect my wife & I ?.

  2. I am trying to find out if I can take the $500 non-child tax credit for my 17 year old high school daughter who has a part time job? I have seen posts that state if they have gross income that they are disqualified.

    1. I’m also wondering about this….. my child only worked part time for 3 month out of the whole year.

  3. still its not clear if this credit will be affected by other non refundable credits such as , babysitter, education credits, energy, adoption , is this will be affected or it will be taking refundable or credit or eliminate with for any of the other non refundable credits

  4. Is the $500 credit for non child dependent is REFUNDABLE credit as same as additional child tax credit of $1400 out $2000.

  5. “The now passed GOP/Trump tax bill contains a little known but important $500 credit for non-child dependents – e.g elderly or disabled dependents or children over 17.“

    What’s so hard to grasp here? It’s clearly stated. Y

    1. I DO NOT understand the statement completely “What’s so hard to grasp here? It’s clearly stated. Y”. I AM ssimply asking a very DIRECT question, as a single Mom, laid off~ now father (EX) is too, so yes..I WOULD APPRECIATE a answer clearly stating ANSWER TO MY QUESTION…. which is, to qualify for the Corona stimulas plan: 1. IS the AGE 17 and OVER? OR 2. 17 OR UNDER?? I AM worried about bills, and counted on child support too~ we are both laid off, even though we are divorced we are both worried about what we have in common~ our son~ a full time high school student~~~

      SO, 17 years of age and older~ do they get nothing or $1,200.00 or nothing if they have not worked ?
      OR
      17 AND UNDER and a full time student qualify for the $500.00?
      ** I am on SSDI, waited till my son was 16 to go back to work, so I could raise him with old fashioned values and morals~ so w/ the milestone of him turning 17 last Dec. I just started back to work since he was born to do right by my son, but only grossed approx.. $2,000 from Nov and Dec of 2019~yes, I have 24/7 custody~365 D.A Y. that would be taxable income, besides my SSDI~ I’m sorry for the book, Once again, worried and scared ~~ trying my best to do right by my son, morale and ethically, old fashioned values~ as I read this back, do not regret not having my son until I was 37 and had good jobs until our miracle~ but, as I write crying~~ Just wanting to do right in life~ hoping for direct advise and real answers… reference’s with statements would be excellent for all of us wondering, 17 and younger or 17 and older? Being a full time junior in school?, not opinions or thoughts..FACTS~ would be refreshing~~
      Words can be taken 2 ways~ a SIMPLE question/concern~~, 17 AND OVER?? OR 17 AND UNDER?? Help, a very worried single Mom~ thanks for advise and simple, but exact answer please to ease my mind~~

  6. Is there any way I can deduct the help I give my daughter and granddaughter if they are already claimed by estranged husband.

  7. Does the non child ($500) credit go for dependents over 17 that live at home NOT going to school?
    Also can you claim your spouse?

  8. I am a disabled adult my husband is the bread winner he can claim this $500 for me, I am a no child dependant! I was a tax professional previous to my disibility! Ask questions!!

    1. The so-called ‘Non-child dependent credit’ created by the TCJA: The credit is not allowed for the taxpayer or the spouse, no matter the disability status. Reference: TCJA Section 11022.

    2. thank you Michelle for happy to help us with concerns and questions~ we need more please and thank you’s, everyday~ so Thank YOU!
      ~~ For I receive SSDI and on back to work program that just started 11/2019~ made a little less than $2,000 in 2019 but my 17 is a full time student in high school~~ I have no clue on how to budget bills and hide tears~
      ~~ holding back tears, waiting for my son to awake for the day (and to beat Pappy died this day last year..AND NOW, just got the call..his school is now closed indefinitely for his junior year~ we live in PA if advise or answers help~

  9. The CTC is actually for children under 17, not 17 and under.. that would make the non-child tax $ 500 credit for dependents 17 and over, not over 17.

  10. Regarding the new $500 Non-Child Dependent or Flexible Credit in the 2018 Tax Cut bill, is this credit not only for the 17-24 year old child who is a student and living at home, but also for the tax payer him/herself? For example a father who has an 18 year old daughter living at home and going to school. He files as Head of Household and will he claim 1 $500 credit for his daughter only or will he also claim himself as a dependent and have 2 $500 credits totaling $1000?
    Another example is a married couple over 65 years old, are they able to claim 2 $500 credits on their tax return if they are still living in their own home? Or do they not qualify for the new $500 flexible credit?

    1. This is a very good question and I have been searching for that as well. If the point of these $500 credits is because we lose the personal exemptions, then why wouldn’t self and spouse apply as well?

      1. The credit will only apply to the non-child dependent (not the taxpayer). Though the taxpayer was entitled to an exemption under previous law, they were not considered a dependent. So in your example of a father filing as Head of Househild with his student daughter over 17 living with him, he would be entitled to a $500 credit joe her but nothing for himself.

        1. For what it’s worth, the Trump Tax calculator (www.calcxml.com/calculators/trump-tax-reform-calculator) will automatically enter 2 non-child dependants when you enter the married – filing jointly tax status.

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