26 CFR § 1.24-1 - Partial credit allowed for certain other dependents.

---
identifier: "/us/cfr/t26/s1.24-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 1.24-1 - Partial credit allowed for certain other dependents."
title_number: 26
title_name: "Internal Revenue"
section_number: "1.24-1"
section_name: "Partial credit allowed for certain other dependents."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "A"
subchapter_name: "INCOME TAX"
part_number: "1"
part_name: "INCOME TAXES"
positive_law: false
currency: "2026-04-07"
last_updated: "2026-04-07"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805, unless otherwise noted."
regulatory_source: "T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted."
cfr_part: "1"
---


# 1.24-1 Partial credit allowed for certain other dependents.

(a) *In general.* For purposes of section 24(h)(4)(A), a taxpayer may be eligible to increase the credit determined under section 24(a) by $500 for a dependent of the taxpayer, as defined in section 152, other than a qualifying child described in section 24(c).

(b) *Applicability date.* This section applies to taxable years beginning on or after October 13, 2020.

[T.D. 9913, 85 FR 64385, Oct. 13, 2020]