Is it possible to contribute to Traditional IRA to reduce his GROSS income to qualify to be a "Qualifying Relative" ?

[turnips]

Our 26 yr old son's W2 for 2025 showed $7,000 in Box 1 "wages, tips..."  (no 401k offered). He ALREADY filed his 2025 taxes in which he reported the $2,000 he put in a new ROTH IRA  just on 4/15/2026.  So we have 2 questions here with purpose of meeting the GROSS income limit to be a Qualifying Relative (all other requirements are met) :

1) can he go to Fidelity to CHANGE his $2,000 contribution from Roth IRA into a new Traditional IRA then file an Amended Return now even though he did not request a tax extension? 

2) Can he contribute to his Traditional IRA to reduce his GROSS income to qualify to be a "Qualifying Relative" on our tax return because the IRS says "for 2025 tax year a Qualifying Relative must have a GROSS income of LESS than $5,200" ?

[Bsch4477]

That won’t work because the threshold is gross income not AGI. Contributing to an IRA doesn’t affect gross income. 

[turnips]

But IRS Publication 501 sounds like that is possible so please let me know whether this part in IRS Publication 501 page 19 (about Income limit for Qual. Relative) means we CAN subtract Traditional IRA from Gross income since Traditional IRA is EXEMPT FROM TAX: "Gross Income Test: To meet this test, a person’s gross income for the year must be less than $5,200. Gross income defined: Gross income is all income in the form of money, property, and services that isn’t exempt from tax."  Thanks.

[VolvoGirl]

Traditional IRA contributions are not exempt from tax.   They are tax deferred.   You pay the tax when you take a distribution.   True they are an adjustment to income but after the total gross income.   So your taxable income is reduced.   

[turnips]

Thank you.