Income earned by the child could eliminate the child as a dependent.
A qualifying child can earn an unlimited amount of money and still be claimed as a dependent, so long as the child doesn’t also provide more than half of his or her own support.
However, if the dependent child is being claimed under the qualifying relative rules, the child’s gross income must be less than $4,400 for the year.
Rules for Claiming a Dependent on Your Tax Return
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