Similarly, any children using an ITIN instead of a Social Security number cant be taken into account when an otherwise qualified individual claims the credit. Download or view our Checklist for ITIN Application or Renewal to know what other forms and documents you have to prepare. 0000385436 00000 n
If you qualify for the CalEITC and you have children under 6, you might also qualify for the Young Child Tax Credit. 2021 HRB Tax Group, Inc. H&R Block Emerald Prepaid Mastercard is issued by MetaBank, N.A., Member FDIC, pursuant to license by Mastercard International Incorporated. Applicants may apply through a Certifying Acceptance Agent (CAA) who is authorized by the IRS to authenticate the applicants documents. Form 1040EZ is generally used by single/married taxpayers with taxable income under $100,000, no dependents, no itemized deductions, and certain types of income (including wages, salaries, tips, some scholarships/grants, and unemployment compensation). Referred client must have taxes prepared by 4/10/2018. Terms and conditions apply. Its important that the IRS is aware of your current mailing address.
If approved, funds will be loaded on a prepaid card and the loan amount will be deducted from your tax refund, reducing the amount paid directly to you. 0000213903 00000 n
Consult your attorney for legal advice. ` v
2021 HRB Tax Group, Inc. For a full schedule of Emerald Card fees, see your Cardholder Agreement. Visit our Resource Hub for more. H&R Block does not automatically register hours with WGU. 44 68
7-ELEVEN is a registered trademark of 7-Eleven, Inc. 2015 InComm. Refund claims must be made during the calendar year in which the return was prepared. May not be combined with any other promotion including Free 1040EZ.
Individual Taxpayer Identification Number (ITIN) are now eligible for the California Earned Income Tax Credit (CalEITC), a refundable tax credit that puts money back in the pockets of low-income Californians. Additional fees apply for Earned Income Credit and certain other additional forms, for state and local returns, and if you select other products and services. 0000312856 00000 n
U.S. citizens will almost always have SSNs and therefore qualify for the CTC regardless of where they live so long as they meet the other tests. Editors Note:Even if you dont have a Social Security number, you may be required to file a U.S. tax return. Most state programs are available in January. These provisions limiting your liability do not apply to debit transactions not processed by MasterCard or to unregistered cards.
Having a baby? If you discover an H&R Block error on your return that entitles you to a larger refund (or smaller tax liability), well refund the tax prep fee for that return and file an amended return at no additional charge. One state program can be downloaded at no additional cost from within the program. No cash value and void if transferred or where prohibited. Choosing the wrong filing status is a common mistake. 0000390348 00000 n The course consists of 78 hours of instruction in Maryland, 89 hours of instruction in Oregon and 89 hours of instruction in California, University of Phoenixis a registered trademark of Apollo Group, Inc., in the United States and/or other countries. H&R Block is a registered trademark of HRB Innovations, Inc. Emerald Cash Rewardsarecredited on a monthly basis. 0000002875 00000 n You are in one of the following categories: Nonresident alien who is required to file a U.S. tax return, U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return, Dependent or spouse of a U.S. citizen/resident alien, Dependent or spouse of a nonresident alien visa holder, Nonresident immigrant claiming a tax treaty benefit, Nonresident immigrant student, professor or researcher filing a U.S. tax return or claiming an exception, To renew or apply for an ITIN you will need to download and complete a, If there isnt a nearby free tax site to you, then we recommend that you use. 0000378726 00000 n If you have any children or dependents, you can get more. See. Once activated, you can view your card balance on the login screen with a tap of your finger. You must meet legal requirements for opening a bank account. Available at participating offices and if your employer(s) participate in the W-2 Early AccessSMprogram. How do you want to file your taxes for free? Supporting Identification Documents must be original or copies certified by the issuing agency. F~K,t8BA t8BA t8BCa It does not provide for reimbursement of any taxes, penalties, or interest imposed by taxing authorities and does not include legal representation. This means a taxpayer can claim the ODC for a dependent who meets all the rules to be a qualifying child for the CTC except for the SSN requirement. Applies to individual tax returns only. 0000385406 00000 n Availability of Refund Transfer (RT) funds varies by state. Personal state programs are $39.95 each (state e-file available for $19.95). Type of federal return filed is based on your personal tax situation and IRS rules. If you request cash back when making a purchase in a store, you may be charged a fee by the merchant processing the transaction. ITIN holders may now qualify for the CalEITC and the Young Child Tax Credit (YCTC). Have a child under 6 years old? H&R Block Audit Representation constitutes tax advice only. If you need help handling an estate, we're here to help. Transferring funds from another bank account to your Emerald Card may not be available to all cardholders and other terms and conditions apply. 0000360434 00000 n Ready to file your taxes using your ITIN? The information provided on this website is for informational purposes only. 0000388915 00000 n Consult an attorney for legal advice. E-file fees do not apply to NY state returns. Read on to learn about filing statuses with H&R Block. 0000168749 00000 n Discount valid only for tax prep fees for an original 2017 personal income tax return prepared in a participating office. Taxpayers with these ITIN numbers who expect to have a filing requirement in 2021 can renew at any time. endstream endobj 61 0 obj <> endobj 62 0 obj <> endobj 63 0 obj <>stream Disclaimer: This site is best viewed using the current browser version of Microsoft Edge, Firefox, Chrome and Safari. Void if sold, purchased or transferred, and where prohibited. State e-file available for $19.95. The IRS allows taxpayers to amend returns from the previous three tax years to claim additional refunds to which they are entitled. Payroll services and support to keep you compliant. H&R Block does not automatically register hour with SNHU. Applicants must be 18 years of age in the state in which they reside (19 in Nebraska and Alabama, 21 in Puerto Rico.) Limited time offer at participating locations. A foreign national legally residing in the United States who, based on number of days in the country, is filing a U.S. tax return. OBTP#B13696. 0000006864 00000 n Always ask the merchant if a surcharge applies when requesting cash back at the point of sale. Note: Tax credits, like the CalEITC and EITC, are not considered public benefits under the U.S. Students will need to contact UOP to request matriculation of credit. Ideally, whenever possible we recommend filing with a free tax preparer at a Certified Acceptance Agent (CAA) Volunteer Income Tax Assistance (VITA) site. A foreign national who is a student, professor, or researcher in the United States and is filing a U.S. tax return, but does not qualify to receive a SSN. ITINs can be easily identified because they always begin with the number 9. If you are using an out of date browser or a version of Internet Explorer, you may not experience the full effect when viewing the site. A dependent or spouse of a U.S. citizen or lawful permanent resident. 2021 HRB Tax Group, Inc. US Mastercard Zero Liability does not apply to commercial accounts (except for small business card programs). RT is provided by MetaBank, N.A., Member FDIC. Since an identification number is required to file a tax return, the alternative for these individuals is anIndividual Taxpayer Identification Number, or ITIN. Southern New Hampshire University is a registered trademark in the United State and/or other countries. EIN: 52-1549711 RT is a tax refund-related deposit product. Inc. Fees apply. Check cashing not available in NJ, NY, RI, VT and WY. If a person obtains an ITIN but does not include it on a federal tax return for three consecutive years, it will expire and will need to be revalidated. Starting price for simple federal return. Additional fees apply with Earned Income Credit and you file any other returns such as city or local income tax returns, or if you select other products and services such as Refund Transfer. 0000389421 00000 n Fees apply. Year-round access may require an Emerald Savingsaccount. Dont Overlook the 5 Most Common Tax Deductions, New Baby, New House or New Spouse? TurboTaxoffers limited Audit Support services at no additional charge. Getting married? Fees for other optional products or product features may apply. 0000390008 00000 n Additional fees, terms and conditions apply; consult your Cardholder Agreement for details. All tax situations are different. Important Terms, Conditions and Limitations apply. Larger families qualify for more. In this case you should call the IRS directly to check the status of your application. 0000004816 00000 n
This address is used to mail notices about your Form W-7, including notification of your assigned ITIN, and return your original supporting documentation. Severe penalties may be imposed for contributions and distributions not made in accordance with IRS rules. Expires 4/10/2018. If you need to add something else for you or your dependent (proof of living in the U.S., day of entry to the U.S., or your passport is expired or will be expiring soon) and you sent all documents required before receiving a rejection letter, there could be a possibility that the IRS is behind in opening mail and these letters are getting sent out automatically. This is an optional tax refund-related loan from MetaBank, N.A. Visit. Any Retail Reload Fee is an independent fee assessed by the individual retailer only and is not assessed by H&R Block or MetaBank. The tax identity theft risk assessment will be provided in January 2019. Limitations apply. Applicants may apply through an Acceptance Agent (AA) who is authorized by the IRS to help the applicant complete and file the W-7. You will still be required to login to further manage your account. 0000000016 00000 n If the IRS received your documents and your application is still rejected, you may need to apply again and fix whatever errors have been stated in the letter from the IRS. and Ingo Money, Inc., subject to the Sunrise Banks and Ingo Money Service. 0000007875 00000 n Get the latest from the American Immigration Council in your inbox. Results vary. If you have one child, you can get up to $1,698. 0000005329 00000 n
0000005832 00000 n 0000005749 00000 n 0000389920 00000 n An ITIN is an identification number issued by the U.S. government for tax reporting only. All deposit accounts through MetaBank are FDIC insured. Terms and conditions apply. All prices are subject to change without notice. At an office, at home, or both, well do the work. ITINs are issued by the Internal Revenue Service (IRS). The student will be required to return all course materials, which may be non-refundable. Tax Audit & Notice Services include tax advice only. Additional state programs are extra. Line balance must be paid down to zero by February 15 each year. Check cashing fees may also apply. xref The IRS issues ITINs regardless of immigration status. Click here to view a checklist of everything youll need to file your 2021 taxes. H&R Block does not provide legal advice. Additional fees may apply from WGU. No problem! Provide original supporting documentation to establish identity. 0000234645 00000 n Additional fees and restrictions may apply. Many people from foreign countries are required to file U.S. tax returns due to claiming income in the U.S., but may not qualify for a Social Security number. H&R Block does not provide audit, attest or public accounting services and therefore is not registered with the board of accountancy of the State in which the tax professional prepares returns. A dependent or spouse of a foreign national on a temporary visa. H&R Block is a registered trademark of HRB Innovations, Inc. TurboTaxand Quickenare registered trademarks of Intuit, Inc. TaxActis a registered trademark of TaxAct, Inc. Windowsis a registered trademark of Microsoft Corporation. Minimum monthly payments apply. H&R Block online tax preparation and Tax Pro Review prices are ultimately determined at the time of print or e-file. 0000373331 00000 n Approval and loan amount based on expected refund amount, eligibility criteria, and underwriting. State e-file available within the program. Valid for 2017 personal income tax return only. When you use an ATM, in addition to the fee charged by the bank, you may be charged an additional fee by the ATM operator. 0000389240 00000 n Enrolled Agents do not provide legal representation; signed Power of Attorney required. Valid for an original 2019 personal income tax return for our Tax Pro Go service only. H&R Block provides tax advice only through Peace of MindExtended Service Plan, Audit Assistance and Audit Representation. Yes. To claim these CTC or the ACTC, your child (or children) must: One of the changes withtax reform is that children are now required to have an SSN by the due date of their return to be qualifying children for the CTC and the ACTC. Get your questions about Individual Taxpayer Identification Numbers (ITINs) answered. @_ +rZ Box 149342 0 If the online tax preparation or tax software makes an arithmetic error that results in your payment of a penalty and/or interest to the IRS that you would otherwise not have been required to pay, H&R Block will reimburse you up to a maximum of $10,000. 0000390222 00000 n ITINs with middle digits (the fourth and fifth positions) 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, or 88 have expired. E-file fees do not apply to NY state returns. You should consult a lawyer or accountant for any questions relating to your specific situation. State e-file not available in NH.
When the IRS approves an application, the ITIN is sent to the applicant through the mail. Fees apply to Emerald Card bill pay service. 0000389620 00000 n
Cards issued pursuant to license by Mastercard International Incorporated. Check out these links: For help with ITINs and tax credits like the Child Tax Credit, find yourH&R Block Tax Office today. If you discover an error in the H&R Block tax preparation software that entitles you to a larger refund (or smaller liability), we will refund the software fees you paid to prepare that return and you may use our software to amend your return at no additional charge. Let a professional handle your small business books. See. 0000307722 00000 n 0000364141 00000 n Expires January 31, 2021. So, ITIN filers cant claim the EITC, but they can claim theCTC or the ACTC. Applicants may apply in person at a Taxpayer Assistance Center (TAC) which is staffed by individuals who also are authorized by the IRS to authenticate the applicants documents. See local office for pricing. To qualify for the H&R Block Maximum Refund Guarantee, the refund claim must be made during the calendar year in which the return was prepared and the larger refund or smaller tax liability must not be due to incomplete, inaccurate, or inconsistent information supplied by you, positions taken by you, your choice not to claim a deduction or credit, conflicting tax laws, or changes in tax laws after January 1, 2022. If you move before you receive your ITIN, notify the IRS of your current mailing address immediately, so they may update their records. This fact sheet explains what ITINs are, who has them, and the purposes for which they are used. If you do not yet have an ITIN or need to renew one, the procedure for requesting or renewing an ITIN is: Internal Revenue Service All tax situations are different and not everyone gets a refund. Need more information on ITINs? Offer valid for returns filed5/1/2020 - 5/31/2020. Western Governors University is a registered trademark in the United States and/or other countries.
The TCJA added the new Other Dependent Credit (ODC) which is a $500 credit for each dependent who doesnt qualify for the CTC.


Having a baby? If you discover an H&R Block error on your return that entitles you to a larger refund (or smaller tax liability), well refund the tax prep fee for that return and file an amended return at no additional charge. One state program can be downloaded at no additional cost from within the program. No cash value and void if transferred or where prohibited. Choosing the wrong filing status is a common mistake. 0000390348 00000 n The course consists of 78 hours of instruction in Maryland, 89 hours of instruction in Oregon and 89 hours of instruction in California, University of Phoenixis a registered trademark of Apollo Group, Inc., in the United States and/or other countries. H&R Block is a registered trademark of HRB Innovations, Inc. Emerald Cash Rewardsarecredited on a monthly basis. 0000002875 00000 n You are in one of the following categories: Nonresident alien who is required to file a U.S. tax return, U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return, Dependent or spouse of a U.S. citizen/resident alien, Dependent or spouse of a nonresident alien visa holder, Nonresident immigrant claiming a tax treaty benefit, Nonresident immigrant student, professor or researcher filing a U.S. tax return or claiming an exception, To renew or apply for an ITIN you will need to download and complete a, If there isnt a nearby free tax site to you, then we recommend that you use. 0000378726 00000 n If you have any children or dependents, you can get more. See. Once activated, you can view your card balance on the login screen with a tap of your finger. You must meet legal requirements for opening a bank account. Available at participating offices and if your employer(s) participate in the W-2 Early AccessSMprogram. How do you want to file your taxes for free? Supporting Identification Documents must be original or copies certified by the issuing agency. F~K,t8BA t8BA t8BCa It does not provide for reimbursement of any taxes, penalties, or interest imposed by taxing authorities and does not include legal representation. This means a taxpayer can claim the ODC for a dependent who meets all the rules to be a qualifying child for the CTC except for the SSN requirement. Applies to individual tax returns only. 0000385406 00000 n Availability of Refund Transfer (RT) funds varies by state. Personal state programs are $39.95 each (state e-file available for $19.95). Type of federal return filed is based on your personal tax situation and IRS rules. If you request cash back when making a purchase in a store, you may be charged a fee by the merchant processing the transaction. ITIN holders may now qualify for the CalEITC and the Young Child Tax Credit (YCTC). Have a child under 6 years old? H&R Block Audit Representation constitutes tax advice only. If you need help handling an estate, we're here to help. Transferring funds from another bank account to your Emerald Card may not be available to all cardholders and other terms and conditions apply. 0000360434 00000 n Ready to file your taxes using your ITIN? The information provided on this website is for informational purposes only. 0000388915 00000 n Consult an attorney for legal advice. E-file fees do not apply to NY state returns. Read on to learn about filing statuses with H&R Block. 0000168749 00000 n Discount valid only for tax prep fees for an original 2017 personal income tax return prepared in a participating office. Taxpayers with these ITIN numbers who expect to have a filing requirement in 2021 can renew at any time. endstream endobj 61 0 obj <> endobj 62 0 obj <> endobj 63 0 obj <>stream Disclaimer: This site is best viewed using the current browser version of Microsoft Edge, Firefox, Chrome and Safari. Void if sold, purchased or transferred, and where prohibited. State e-file available for $19.95. The IRS allows taxpayers to amend returns from the previous three tax years to claim additional refunds to which they are entitled. Payroll services and support to keep you compliant. H&R Block does not automatically register hour with SNHU. Applicants must be 18 years of age in the state in which they reside (19 in Nebraska and Alabama, 21 in Puerto Rico.) Limited time offer at participating locations. A foreign national legally residing in the United States who, based on number of days in the country, is filing a U.S. tax return. OBTP#B13696. 0000006864 00000 n Always ask the merchant if a surcharge applies when requesting cash back at the point of sale. Note: Tax credits, like the CalEITC and EITC, are not considered public benefits under the U.S. Students will need to contact UOP to request matriculation of credit. Ideally, whenever possible we recommend filing with a free tax preparer at a Certified Acceptance Agent (CAA) Volunteer Income Tax Assistance (VITA) site. A foreign national who is a student, professor, or researcher in the United States and is filing a U.S. tax return, but does not qualify to receive a SSN. ITINs can be easily identified because they always begin with the number 9. If you are using an out of date browser or a version of Internet Explorer, you may not experience the full effect when viewing the site. A dependent or spouse of a U.S. citizen or lawful permanent resident. 2021 HRB Tax Group, Inc. US Mastercard Zero Liability does not apply to commercial accounts (except for small business card programs). RT is provided by MetaBank, N.A., Member FDIC. Since an identification number is required to file a tax return, the alternative for these individuals is anIndividual Taxpayer Identification Number, or ITIN. Southern New Hampshire University is a registered trademark in the United State and/or other countries. EIN: 52-1549711 RT is a tax refund-related deposit product. Inc. Fees apply. Check cashing not available in NJ, NY, RI, VT and WY. If a person obtains an ITIN but does not include it on a federal tax return for three consecutive years, it will expire and will need to be revalidated. Starting price for simple federal return. Additional fees apply with Earned Income Credit and you file any other returns such as city or local income tax returns, or if you select other products and services such as Refund Transfer. 0000389421 00000 n Fees apply. Year-round access may require an Emerald Savingsaccount. Dont Overlook the 5 Most Common Tax Deductions, New Baby, New House or New Spouse? TurboTaxoffers limited Audit Support services at no additional charge. Getting married? Fees for other optional products or product features may apply. 0000390008 00000 n Additional fees, terms and conditions apply; consult your Cardholder Agreement for details. All tax situations are different. Important Terms, Conditions and Limitations apply. Larger families qualify for more. In this case you should call the IRS directly to check the status of your application. 0000004816 00000 n
This address is used to mail notices about your Form W-7, including notification of your assigned ITIN, and return your original supporting documentation. Severe penalties may be imposed for contributions and distributions not made in accordance with IRS rules. Expires 4/10/2018. If you need to add something else for you or your dependent (proof of living in the U.S., day of entry to the U.S., or your passport is expired or will be expiring soon) and you sent all documents required before receiving a rejection letter, there could be a possibility that the IRS is behind in opening mail and these letters are getting sent out automatically. This is an optional tax refund-related loan from MetaBank, N.A. Visit. Any Retail Reload Fee is an independent fee assessed by the individual retailer only and is not assessed by H&R Block or MetaBank. The tax identity theft risk assessment will be provided in January 2019. Limitations apply. Applicants may apply through an Acceptance Agent (AA) who is authorized by the IRS to help the applicant complete and file the W-7. You will still be required to login to further manage your account. 0000000016 00000 n If the IRS received your documents and your application is still rejected, you may need to apply again and fix whatever errors have been stated in the letter from the IRS. and Ingo Money, Inc., subject to the Sunrise Banks and Ingo Money Service. 0000007875 00000 n Get the latest from the American Immigration Council in your inbox. Results vary. If you have one child, you can get up to $1,698. 0000005329 00000 n
0000005832 00000 n 0000005749 00000 n 0000389920 00000 n An ITIN is an identification number issued by the U.S. government for tax reporting only. All deposit accounts through MetaBank are FDIC insured. Terms and conditions apply. All prices are subject to change without notice. At an office, at home, or both, well do the work. ITINs are issued by the Internal Revenue Service (IRS). The student will be required to return all course materials, which may be non-refundable. Tax Audit & Notice Services include tax advice only. Additional state programs are extra. Line balance must be paid down to zero by February 15 each year. Check cashing fees may also apply. xref The IRS issues ITINs regardless of immigration status. Click here to view a checklist of everything youll need to file your 2021 taxes. H&R Block does not provide legal advice. Additional fees may apply from WGU. No problem! Provide original supporting documentation to establish identity. 0000234645 00000 n Additional fees and restrictions may apply. Many people from foreign countries are required to file U.S. tax returns due to claiming income in the U.S., but may not qualify for a Social Security number. H&R Block does not provide audit, attest or public accounting services and therefore is not registered with the board of accountancy of the State in which the tax professional prepares returns. A dependent or spouse of a foreign national on a temporary visa. H&R Block is a registered trademark of HRB Innovations, Inc. TurboTaxand Quickenare registered trademarks of Intuit, Inc. TaxActis a registered trademark of TaxAct, Inc. Windowsis a registered trademark of Microsoft Corporation. Minimum monthly payments apply. H&R Block online tax preparation and Tax Pro Review prices are ultimately determined at the time of print or e-file. 0000373331 00000 n Approval and loan amount based on expected refund amount, eligibility criteria, and underwriting. State e-file available within the program. Valid for 2017 personal income tax return only. When you use an ATM, in addition to the fee charged by the bank, you may be charged an additional fee by the ATM operator. 0000389240 00000 n Enrolled Agents do not provide legal representation; signed Power of Attorney required. Valid for an original 2019 personal income tax return for our Tax Pro Go service only. H&R Block provides tax advice only through Peace of MindExtended Service Plan, Audit Assistance and Audit Representation. Yes. To claim these CTC or the ACTC, your child (or children) must: One of the changes withtax reform is that children are now required to have an SSN by the due date of their return to be qualifying children for the CTC and the ACTC. Get your questions about Individual Taxpayer Identification Numbers (ITINs) answered. @_ +rZ Box 149342 0 If the online tax preparation or tax software makes an arithmetic error that results in your payment of a penalty and/or interest to the IRS that you would otherwise not have been required to pay, H&R Block will reimburse you up to a maximum of $10,000. 0000390222 00000 n ITINs with middle digits (the fourth and fifth positions) 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, or 88 have expired. E-file fees do not apply to NY state returns. You should consult a lawyer or accountant for any questions relating to your specific situation. State e-file not available in NH.
When the IRS approves an application, the ITIN is sent to the applicant through the mail. Fees apply to Emerald Card bill pay service. 0000389620 00000 n
Cards issued pursuant to license by Mastercard International Incorporated. Check out these links: For help with ITINs and tax credits like the Child Tax Credit, find yourH&R Block Tax Office today. If you discover an error in the H&R Block tax preparation software that entitles you to a larger refund (or smaller liability), we will refund the software fees you paid to prepare that return and you may use our software to amend your return at no additional charge. Let a professional handle your small business books. See. 0000307722 00000 n 0000364141 00000 n Expires January 31, 2021. So, ITIN filers cant claim the EITC, but they can claim theCTC or the ACTC. Applicants may apply in person at a Taxpayer Assistance Center (TAC) which is staffed by individuals who also are authorized by the IRS to authenticate the applicants documents. See local office for pricing. To qualify for the H&R Block Maximum Refund Guarantee, the refund claim must be made during the calendar year in which the return was prepared and the larger refund or smaller tax liability must not be due to incomplete, inaccurate, or inconsistent information supplied by you, positions taken by you, your choice not to claim a deduction or credit, conflicting tax laws, or changes in tax laws after January 1, 2022. If you move before you receive your ITIN, notify the IRS of your current mailing address immediately, so they may update their records. This fact sheet explains what ITINs are, who has them, and the purposes for which they are used. If you do not yet have an ITIN or need to renew one, the procedure for requesting or renewing an ITIN is: Internal Revenue Service All tax situations are different and not everyone gets a refund. Need more information on ITINs? Offer valid for returns filed5/1/2020 - 5/31/2020. Western Governors University is a registered trademark in the United States and/or other countries.
The TCJA added the new Other Dependent Credit (ODC) which is a $500 credit for each dependent who doesnt qualify for the CTC.