In order to qualify my child as qualifying relative, they have to have less than $4,200 in gross income. My child is an actor. They have slightly over $4,200 in income, but if they deduct their business expenses, they have less than $4,200, which would qualify them as my dependent. My question is, are actor business expenses included in gross income? And would they qualify as my dependent? And yes, I know what the IRS publication says...I just need more clarification pertaining to my particular situation.
