Am I a dependent if my w-2 gross income is less than 4050, but my w-2 gross income PLUS my federal refund is not?

[MaryK1 · Accepted solution]

For the qualifying relative (dependent), your gross income must be less than $4050.  Your federal refund does not get added because it is already included in your W2 amount (it is just refunding you).

Gross income is all income in the form of money, property, and services that isn't exempt from tax.