The answer to your question would depend on whether you can be claimed (if at all) as a qualifying child or a qualifying relative. You have not given us your age, so if you do not meet the age restrictions laid out below for a qualifying child, then you could only be claimed as a qualifying relative. One of the tests for qualifying relative IS a gross income limitation, which you would have exceeded by earning more than $4,050, and, thus, would not qualify as a dependent under those rules.
A person claimed as a dependent must be:
- Unmarried (or if married, does not file a joint return unless only to claim a refund)
- A U.S. Citizen, resident alien or national or a resident of Canada or Mexico
- Either a qualifying child or a qualifying relative
To be a qualifying child, a child must:
- Be the taxpayer’s child, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, or descendent of any of them
- Be (a) younger than the taxpayer and either under age 19 or a full-time student under age 24 or (b) any age if totally and permanently disabled
- Live with the taxpayer more than half the year
- Not provide more than half of his own support
- Not file a joint return (unless file only to claim a refund)
- Not be a qualified child of another taxpayer
To be a qualifying relative, the person must:
- Not be the taxpayer’s or anyone else’s qualifying child
- Either (a) live with the taxpayer all year as a member of his/her household, or (b) be related to the taxpayer (see IRS Pub 501 page 19 for details on who qualifies as a relative)
- Have gross income less than $4,050
- The taxpayer must provide more than half of the person’s support for the year
