The $4,050 means her entire yearly income. The Qualifying Relative test is harder to meet than the Qualifying Child test. Qualifying Child does not require that she make less than $4,050, so check over the rules again to make sure.
Qualifying
child
- They are related to you.
- They aren't claimed as a
dependent by someone else.
- They are a U.S. citizen,
resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint
return with their spouse.
- They live with you for more
than half the year (exceptions apply, they can be away at school).
- They must not have provided more than half of his
or her own support for the year.
- They are under the age of 19
(or 24 if they attended school full time for
at least part of five calendar months of the year).
- No age limit for permanently
and totally disabled children.
Click here for help to determine what is half of her support: Worksheet
for Determining Support
