What is gross income for gig worker? May or may not be a dependent.

[Freond]

My 30 year old son is a gig worker.  Non-employee compensation on 1099-NEC was $7000. With mileage expense, business income is $3500.  Is he a "qualified dependent"?  He otherwise qualifies, but I don't know which figure to use for the "gross income" test.  Online advice is not clear (e.g., Investopedia says use "business income net of expenses").

Is my understanding of the following correct?  He has a marketplace plan that I pay for. If he's not a qualified dependent, I think he needs to claim the 1095-A amounts (there was no  premium tax credit) on his return.  If he is, then I can claim it on my return.  I'm self-employed, so I could claim it as self-employed health insurance if he's a qualifying dependent, or else it would go on Schedule A (and I'd probably take standard deduction).

[CatinaT1 · Accepted solution]

He would not be a dependent. His Gross income (the amount of his 1099-NEC). He will also include his 1095-A on his return.

Rules for Claiming a Dependent on Your Tax Return