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Probably not. When determining gross income for a dependent, you must include the gross rent, not the net after expenses.
Gross Income Test
To meet this test, a person's gross income for
the year must be less than $4,150.
Gross income defined. Gross income is all
income in the form of money, property, and
services that isn't exempt from tax.
In a manufacturing, merchandising, or mining business, gross income is the total net sales
minus the cost of goods sold, plus any miscellaneous income from the business.
Gross receipts from rental property are
gross income. Don't deduct taxes, repairs, or
other expenses to determine the gross income
from rental property.
Gross income includes a partner's share of
the gross (not net) partnership income.
Gross income also includes all taxable unemployment compensation, taxable social security benefits, and certain scholarship and fellowship grants. Scholarships received by
degree candidates and used for tuition, fees,
supplies, books, and equipment required for
particular courses generally aren't included in
gross income.
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