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Gross Income Test

Except for persons under 19 years of age and full-time students under 24 years of age, tax filers who want to be claimed as dependents must pass the gross income test. As of now, a person may qualify as a dependent if they make less than $2,700 annually.

See also: Dependent

2012 Online Tax Software

TurboTax

TaxACT

H&R Block At Home

CompleteTax