Question

Gross Income Test for a Qualifying Relative Dependent: "Gross Income is all . . . that isn't exempt from tax." Is that 1040 Line 9 Total, 11 AGI, or 15 Taxable Income?

Forum|Forum|2 years ago
April 5, 2024
2 replies
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My Daughter turned 24 in 2023, a full-time Graduate student, I provide nearly all of her financial Support, she does have a part-time job, and by any common-sense definition she is my Dependent. However, her Age disqualifies her as a Qualifying Child so I am trying for Qualifying Relative. If Gross income is defined as "that isn't exempt from tax" do I use Line 9 Total Income, Line 11 AGI, Line 15 Taxable Income. It seems like it should be Line 15.

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CatinaT1

If the dependent child is being claimed under the qualifying relative rules, the child's gross income must be less than $4,700 for the year in 2023.

Gross income is all income in the form of money, property, and services that isn't exempt from tax. Generally, this would be line 9.

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Mike9241

generally line 9 but certain expenses are not allowed. for example, if she has rental property all deductions must be added back. iF she has a Schedule C, deductions from gross profit must be added back. If she was in a partnership, it's her share of gross income - not net income.