Does Paul meet the gross income test to be a qualifying relative?

To determine whether Paul meets the gross income test to be considered a qualifying relative, we focus on the definition of a qualifying relative under IRS guidelines. One key criterion is that the individual's gross income must be below a certain threshold, which is adjusted annually for inflation. For the year you are assessing, this threshold is $4,400 (though it is important to confirm the current year's amount).

If Paul's income exceeds this limit, then he does not qualify as a qualifying relative because he fails to meet this essential criterion, irrespective of his age or the nature of his work. Therefore, assessing his gross income and confirming that it is too high is critical in establishing his eligibility as a dependent.

While other options may suggest different perspectives or conditions (like part-time work or age), they do not directly address the primary factor of the income limit itself, which is central to the qualification status as a relative.