Final answer:
The gross income test is a requirement that a taxpayer must meet to claim a qualifying relative. It involves the taxpayer's gross income being below a specific threshold set by the IRS.
Step-by-step explanation:
Gross Income Test for a Taxpayer Claiming a Qualifying Relative
The gross income test is a requirement that a taxpayer must meet in order to claim someone as a qualifying relative on their income tax return.
To pass the gross income test, the taxpayer's gross income must be below a certain threshold set by the Internal Revenue Service (IRS). This threshold depends on the taxpayer's filing status (single, married filing jointly, etc.) and the tax year.
For example, in the tax year 2021, the gross income threshold for a single taxpayer claiming a qualifying relative is $4,300. If the taxpayer's gross income exceeds this threshold, they cannot claim the individual as a qualifying relative.