Is gross income monthly or annual

[sonji_360]

how would i claim my 23 year old son: gross income monthly or annual

[VolvoGirl]

Annual income.   Total for the year.  Is he a full time Student?  To claim a dependent he has to be under 19 or under 24 and a full time student.  Or any age and have less than $4,700 total income for the year.  

Who can you claim
https://ttlc.intuit.com/community/credits-and-deductions/help/who-can-i-claim-as-my-dependent/01/267...