The Other Dependent Credit (ODC) is non refundable (you must have a tax liability to offset). It is a maximum of $500 and can be less, if your regular tax liability (line 18 of form 1040) is less than $500.
Note that the ODC cannot be used to reduce self employment tax, early withdrawal penalties, and some other Schedule 2 taxes, on line 23 of form 1040.
