Note that income is not the same as support. In the first case that Opus 17 outlined (she lives with her parents more than half the year, including time away at college), her income doesn't matter. What matters is the amount of her own support that she provides, not how much income she makes. If she takes the money from her job and puts it in the bank, or invests it, that is not money spent for support. She can make as much as she wants, and take as much as she wants out of the IRA, as long as she doesn't use it for more than half of her own support.
