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According to IRS Pub. 972 - Child Tax Credit and Credit for Other Dependents
A person qualifies you for the ODC [Other Dependent Credit] if the person meets all of the following conditions:
1. The person is claimed as a dependent on your return. See Pub. 501 for more information about claiming someone as a dependent.
2. The person cannot be used by you to claim the CTC or ACTC. [Child Tax Credit or Additional Child Tax Credit]
3. The person was a U.S. citizen, U.S. national, or U.S. resident alien.
A resident alien for tax purposes is a person who is a U.S. citizen or a foreign national who meets either the “green card” or “substantial presence” test as described in IRS Publication 519 - U.S. Tax Guide for Aliens.
February 3, 2021
10:02 AM