Why is an otherwise qualifying dependent disqualified as a dependent for making more than $4,050 if the parent provided more than 50% of his support?

[Vanessa]

Is this a qualifying child or qualifying relative?  How old?  Student?

[tracyegilleland]

Child, 24, full time student

[Vanessa]

If your child is 24 they are no longer a qualifying child.  In order to be able to claim them as a dependent, they would need to meet the rules for a Qualifying Relative.  In order to be a qualifying relative, one of the qualifications is that their gross income is less than $4,050.  For a qualifying relative, if their income is greater than that, then they will not qualify regardless of whether or not you are providing most of their support. <a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p501#en_US_2017_publink1000220954">https://www.irs.gov/publications...>

[tracyegilleland]

Thank you!  I kept thinking 25 was the threshold - my mistake.

[VolvoGirl · Accepted solution]

Solved