Question about dependents & unemployement
My girlfriend did not work last year, but received unemployment benefits for part of the year. She was a full time student during 2021 and I paid all of the household expenses. I would like to claim her as a dependent but the unemployment amount is $13000. I read somewhere that you don't count $10, 200 if your AGI is less than $150,000 (as of 2020). Is this correct and can I still claim her?