Hal_Al
Level 15

Deductions & credits

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, student status (fulltime), a relationship test and residence test.  The support test is slightly different for each type. 

 

So, if you're over 18 and not a full time student, the $4200 income limit governs whether you can be a dependent.

If your income was less than $4200, the support test, for a qualifying relative,  is that your parents provided more than half your support. as opposed to the support test for a qualifying child, that you paid less than half your expenses.