QUALIFYING RELATIVE

[soulwinner10]

Our adult child lives with us and has for the entire year, we do provide more than half of the financial support, but she has made over the $5,200 qualifying relative gross amount, but still under the $15,750 to even file taxes. 

Does all of the criteria have to be met?

[xmasbaby0]

You have not mentioned the adult child's age or whether they were a full-time student.   If they were NOT a student, and they were 19 or older at the end of 2025, and had over $5200 of income, they do not meet the criteria to be your dependent.

Qualifying relative

• They don't have to be related to you (despite the name).
• They aren't claimed as a dependent by someone else.
• They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren’t filing a joint return with their spouse.
• They lived with you the entire year (exceptions apply).
• They made less than $5200 in 2025 (not counting Social Security)
• You provided more than half of their financial support.

[Opus 17]

Yes, the person must meet all the criteria.  They are disqualified by their income.  The income limit for being disqualified as a qualifying relative dependent is different from the income threshold to file ones own return. 

[soulwinner10]

Oh, the age is 25 and not a full-time student.

[xmasbaby0]

Your 25 year old non-student cannot be claimed as anyone else's dependent.  They are too old and made too much.  Even if they are under the filing requirement threshold, they can file a tax return to seek a refund of federal and/or state ta withheld from their paychecks.