Yes to your first question. The non-refundable 2018 $500 non-child ''Other Dependent'' credit is given for EACH dependent over the age of 17. Taxpayers with dependents under 17, will get a $2000 credit (Child Tax), $1400 of which is refundable.
And no, to your second question. It is not a deduction like a personal exemption or an itemized deduction; it is a credit you can take in addition to the standard deduction or itemized deductions.
Unlike a personal exemption that would have reduced taxable income, the credit directly reduces your tax bill.
What
is the $500 Credit for Other Dependents?
