All dependency test requirements, including the support test (more than 50%), are met. I am specifically concerned about the child's income level ($15,000), which is more than $4,150 (for a regular dependent). Also, I do know from past years, that it did not matter how much the dependent child earned if he/she is a student (under 24 years of age). I am looking for an IRS reference regarding the income level in the TCJA. Thank you.
