Thanks for that, I just wasn't sure if the tax deductible portion of her SE tax would be considered part of her gross income or not. Like I said, her income falls in the gray area where AGI is less than the limit so maybe she is a dependent with this test (not 100% sure if she lived with her partner all year tho, tbh), but if we include the deductible portion of SE tax, she's over and definitely can't be a dependent.
