Qualifying Relative - Continued

Gross Income Test — Qualifying Relative

Taxpayers will meet this test for persons whose gross incomes are less than the threshold amount.

Gross Income

• is all taxable income in the form of money, property, and services;
• includes unemployment compensation and certain scholarships; and
• does not include welfare benefits and nontaxable Social Security benefits.

Remember: To claim a dependent, all tests must be met.