Adult Dependent - with lottery winnings

[Aewbank]

If I have my adult dependent that I'm claiming and they won a lottery prize that now putds them over the $4700 allowed limit. Can I still claim them on my return? 

[xmasbaby0]

Sorry---no.   If they had income over $4700 not including Social Security, you cannot claim them as a dependent.   Depending on the amount of winnings---they might need to file their own return.

Who has to file?

http://www.irs.gov/uac/Do-I-Need-to-File-a-Tax-Return%3F

[DoninGA]

If they are age 19 or older, not a full time student and their gross income in 2023 was $4,700 or more you cannot claim them as a dependent.

Gambling winnings are taxable income so if the amount of winnings is $4,700 or more that precludes you from claiming them as a dependent.