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

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.

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Coleen3
Intuit Alumni

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

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

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2 Replies
Coleen3
Intuit Alumni

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

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

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

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."
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