Gross income is the total of your unearned and earned income. If your gross income was $4,050 or more, you usually cannot be claimed as a dependent unless you are a qualifying child.
Tests for a Qualifying Child:
- The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
- The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled.
- The child must have lived with you for more than half of the year.
- The child must not have provided more than half of his or her own support for the year.
- The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).
So make sure that they qualify before claiming them as dependents. If you need assistance call to schedule an appointment.