Business & farm

@mtominez   Yes a person could qualify as a dependent even with self employment income if they are under 24 and a full time student no matter how much income they had.  If they are over  23 or over 18 and not a full time student they can still be a dependent as long as their total income was less than $5,050 for 2024.  

 

Rules to claim a dependent
https://turbotax.intuit.com/tax-tips/family/rules-for-claiming-a-dependent-on-your-tax-return/L8LODb...


See IRS Publication 501 starting on page 10 bottom Dependents
https://www.irs.gov/pub/irs-pdf/p501.pdf