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https://turbotax.intuit.com/tax-tips/family/rules-for-claiming-a-dependent-on-your-tax-return/L8LODb...


Not to bore you with the fuff,  I will quote (emphasis mine) the relevant section of the FAQ:

Frequently asked questions about claiming dependents

 

How much can a dependent child earn?

 

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 their own support.

 

If the dependent child is being claimed under the qualifying relative rulesthe child's gross income must be less than $5,050 for the year in 2024. This threshold increases to $5,200 for 2025.



Now let's run through the *current* IRS ITA (the actual ITA is started from a  "Begin" button will start a session so not linked here): 

Does my child/dependent qualify for the child tax credit or the credit for other dependents? | Inter...

After clicking "Begin"

ITA1.pngITA2.png

ITA3.png

ITA4.png

ITA5.pngITA6.pngITA7.pngITA8.pngITA9.png

Note the age and other questions below:
(EDIT: Had another screen shot in with different age for testing... this is the correct one)
ITA20.png

ITA11.png
ITA12.png

Next question is well silly... why else am I on this form:


ITA13.png

Now here is the income question that DID NOT APPEAR on the earlier version of the ITA (it may have if the answers to the above question were different but they weren't). I'll put $6k here but it can be any number >= $5200.00
 
ITA15.png

Did not meet the Qualifying Relative gross income test!!!! 

EDIT: I had another test here that had my older son's BD. This screenshot below is the orrect one for a child that should qualify (BD is actually one year younger than my son in this test as I put year as 2002 but 2001 should work as well).


ITA21.png

Now lets change the gross income to just below $5,200.00 (by a penny):


ITA17.png

Now look at the next question! In previous versions of the ITA this came first so likely that is why I didn't see the income question. But now thew IRS has it all messed up:
ITA18.png

Tada!! Fred qualifies! 

ITA19.png

@DaveF1006  - Now I did it for you.