Yes, her casino winnings are considered income. So, it actually depends on how much she won if you can still claim her or not. If she won more than $4,700, then you cannot claim her as a dependent on your return. If her winnings are enough that a return must be filed, then you would need to file a separate return for her.
Depending on her age, if her total income is more than $13,850 (plus $1,500 if she is over 65) she will need to file a return. Her income would be her winnings plus half of her social security.
To claim someone as a Qualifying Relative, they must be:
- Your child ( including step children, adoptive children and foster children) or a descendent of them
- Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
- Your parent or grandparents, including step parents and in laws
- Any other person that lived with you for the entire tax year
- Not a qualifying child of another taxpayer
- Someone that you provided over half of their support for during the tax year
- Must have earned less than $4,700 for the year
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
