mchensel
Level 1

I have a question regarding the qualifying relative portion:

ii) Tests To Be a Qualifying Relative
1. The person can't be your qualifying child or the qualifying
child of any other taxpayer.
2. The person either (a) must be related to you in one of the
ways listed under Relatives who don't have to live with you, or
(b) must live with you all year as a member of your
household
(and your relationship must not violate local law).
3. The person's gross income for the year must be less than
$4,300.
4. You must provide more than half of the person's total support
for the year.

 

On #3 specifically on my return for determining if they are a qualifying relative -   if they have income from working of $3900 and Unemployment of $3000 but that unemployment is exempt from the $10,200 federal waiver is that $3000 considered part of their gross income or not? In other words is their gross income $3900 or $6900? They qualify in every other way.

0 Cheers