Other Dependents

[Beersheba]

In recent years, we now have "other" dependents which ostensibly give a credit of $500. I've read what I can in TTB.

In succinct terms, what differences, other than age, are there between "other" dependents and conventional dependents?

Thanks in advance -

[Rapid Robert]

The rules for Qualifying Children and Qualifying Relative/Other have been around for over 15 years. The key tests for QC are relationshiop, residency, age, and support. The key tests for QR are relationship, gross income, support, and not a QC. The details of each of these tests are generally different for QC and QR, you can read all about them in Pub 17 and most other basic income tax learning materials, including TheTaxBook.