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Gross Income Test for a Qualifying Relative Dependent: "Gross Income is all . . . that isn't exempt from tax." Is that 1040 Line 9 Total, 11 AGI, or 15 Taxable Income?
My Daughter turned 24 in 2023, a full-time Graduate student, I provide nearly all of her financial Support, she does have a part-time job, and by any common-sense definition she is my Dependent. However, her Age disqualifies her as a Qualifying Child so I am trying for Qualifying Relative. If Gross income is defined as "that isn't exempt from tax" do I use Line 9 Total Income, Line 11 AGI, Line 15 Taxable Income. It seems like it should be Line 15.
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‎April 5, 2024
2:55 AM