Gross Income Test

To meet this test, a person's gross income for the year must be less than $3,950 for 2014.

Income under $3,950.

You must count all the taxable income the person received during the year, whether in the form of money, property, or services. "Income" includes all unemployment compensation and the taxable portion of any pension income. However, it does not include gifts, support from you, or tax-exempt Social Security payments.

Also not included are scholarship funds used for tuition, fees, books, or equipment needed for school, or income received by a totally and permanently disabled person for working in a sheltered workshop.

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