Deductions & credits

Since she was age 24 in 2024 and had gross income of $5,050 or more, then no one can claim her as a dependent.

Since she is age 24, she cannot be claimed as a dependent under the Qualifying Child rules where her income is not relevant but providing over one-half of her own support is relevant.

She can only be claimed as a dependent under the Qualifying Relative rules, where having income of $5,050 or more disqualifies one from being a dependent.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $5,050 (social security does not count) in 2024
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse with the following exception -
You can claim a person as a dependent who files a joint return if that person and that person’s spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid.