She may qualify as a dependent if her gross income doesn't exceed $5,050 for tax year 2024 and the support you provide exceeds her income by at least one dollar during the tax year.
Social Security income generally doesn't count toward her gross income, but there are exceptions, such as when she has other income from interest or dividends.
Qualifying relative:
- They don't have to be related to you (despite the name).
- They aren't claimed as a dependent by someone else.
- They're a US citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They lived with you the entire year (exceptions apply).
- They made less than $5,050 in 2024.
- You provided more than half of their financial support.
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