A single woman whose only income is taxable interest of $2,900 and Social Security benefits of $7,300 for 2012 cannot qualify as a dependent of her son because she fails to meet the gross income test.

Question

Quizplus · Accepted Answer

The gross income test for determining if someone can be claimed as a dependent generally does not include Social Security benefits unless they are taxable. In this case, with only $2,900 of taxable interest, the woman's gross income would be below the threshold for the gross income test for 2012, potentially allowing her to qualify as a dependent if all other tests are met.

A Single Woman Whose Only Income Is Taxable Interest of $2,900