Dependent limit for 2022

[Allthethings]

All, I'm helping a friend with her taxes and her AGI is less than $4400, but before the self-employment deduction, her gross income is more than $4400. I just want to triple check she can't be claimed as a dependent under the income test.

[CatinaT1]

The Gross income test will not be met if her gross income is more than $4,400.

The tests for a qualifying child are: 

Relationship: Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these (grand or nephew). 

Residence: Must have the same residence for more than half the year. 

Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled. 

Support: The dependent must not have provided more than half of their own support during the year. 

Joint Support: The child cannot file a joint return for the year. 

The tests for a qualifying relative are: 

Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.” 

Gross Income: The dependent being claimed earns less than $4,400 in 2022. 

Total Support: You provide more than half of the total support for the year. 

Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you. 

TurboTax software will ask you simple questions and give you the tax deductions and credits for which you are eligible based upon your answers. 

See also these TurboTax Helps. 

Who Can I Claim as a Tax Dependent? 

Rules for Claiming a Dependent on Your Tax Return 

You may also want to view IRS Publication 501. Dependents, Standard Deduction, and Filing Information page 11 for 2022 

[Allthethings]

Thanks for that, I just wasn't sure if the tax deductible portion of her SE tax would be considered part of her gross income or not. Like I said, her income falls in the gray area where AGI is less than the limit so maybe she is a dependent with this test (not 100% sure if she lived with her partner all year tho, tbh), but if we include the deductible portion of SE tax, she's over and definitely can't be a dependent.