Yes,TRS counts as gross income. What does her 1099-R say.? $720/month equals $8640 for the year, which is more than the $4050 gross income limitation for claiming a dependent. If she had that much gross income, you couldn't claim her, even if she isn't required to file a return.
According to information from the Teacher Retirement System of Texas A major portion (usually 95-98%) of the benefits you receive from TRS are subject to federal income tax. ... Once the total of monthly non-taxable exclusions equals the total of taxed contributions made to TRS (contributions to TRS after July 1, 1987 have not been taxed), the full monthly benefit is subject to federal tax.
See Can
You Claim a Parent as a Dependent?
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