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Deductions & credits
National Healthcare and EBT do not count as income so it does not apply to the $5,050 income limit. They would however count as support. However, if the only thing someone else is providing for her is food and medical, if this does not consist of over half of her support, and YOU are the one providing for OVER half of her support, then you would still be able to claim her as a dependent. You can use this worksheet to determine if you are providing over half of her support.
Also, if she is permanently and totally disabled, then the rule goes to she just cannot provide over half of her own support as she could then be considered a qualifying child regardless of her age. In that case, since she has no income, as long as she lived with you for over 6 months, and is not married filing a joint return you would be able to claim her as a dependent.
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