@NCperson- That is not correct.
Non-taxable income (such as Social Security) is not included in the $4,150 amount. Non-taxable income is included in the support test and is support supplied by the dependent for the "more than half of total support test".
See IRS Pub 501 page 18 "Gross Income Test".
https://www.irs.gov/pub/irs-pdf/p501.pdf
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
