Does a 1099-R distribution (Roth IRA) for an adult in the amount of 7k disqualify them from being claimed as a dependent?

[abad1]

A dependent adult relative (aunt) received a 1099-R for a Roth IRA in the amount of approximately $7,000. Besides disability, that was the only money she received for that year. Does that disqualify her from being claimed as a dependent? I'm unsure of the income definitions.

[Coleen3 · Accepted solution]

Yes. The cut off amount for a qualifying relative is $4,150.

[abad1]

Thank you. It would still be considered gross income, even though it's not taxed at distribution? The IRS explanation: "Gross Income. This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax."