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Level 1
posted Apr 5, 2024 2:55:39 AM

Gross Income Test for a Qualifying Relative Dependent: "Gross Income is all . . . that isn't exempt from tax." Is that 1040 Line 9 Total, 11 AGI, or 15 Taxable Income?

My Daughter turned 24 in 2023, a full-time Graduate student, I provide nearly all of her financial Support, she does have a part-time job, and by any common-sense definition she is my Dependent.  However, her Age disqualifies her as a Qualifying Child so I am trying for Qualifying Relative. If Gross income is defined as "that isn't exempt from tax" do I use Line 9 Total Income, Line 11 AGI, Line 15 Taxable Income.  It seems like it should be Line 15.

0 2 4529
2 Replies
Expert Alumni
Apr 5, 2024 5:43:38 AM

If the dependent child is being claimed under the qualifying relative rules, the child's gross income must be less than $4,700 for the year in 2023.

 

Gross income is all income in the form of money, property, and services that isn't exempt from tax. Generally, this would be line 9.

Level 15
Apr 5, 2024 9:57:05 AM

generally line 9 but certain expenses are not allowed. for example, if she has rental property all deductions must be added back. iF she has a Schedule C, deductions from gross profit must be added back. If she was in a partnership, it's her share of gross income - not net income.