The $4,050 means her entire yearly income. The Qualifying Relative test is harder to meet than the Qualifying Child test. Qualifying Child does not require that she make less than $4,050, so check over the rules again to make sure.
- They are related to you.
- They aren't claimed as a dependent by someone else.
- They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They live with you for more than half the year (exceptions apply, they can be away at school).
- They must not have provided more than half of his or her own support for the year.
- They are under the age of 19 (or 24 if they attended school full time for at least part of five calendar months of the year).
- No age limit for permanently and totally disabled children.
Click here for help to determine what is half of her support: Worksheet for Determining Support