Does Marcus have the ability to claim Quinta as a dependent given his circumstances?

In determining whether Marcus can claim Quinta as a dependent, it's important to consider the specific criteria set forth by the IRS. One of the fundamental requirements is that the dependent must meet either the qualifying child or qualifying relative criteria.

If Quinta has significant income that exceeds the threshold established by the IRS, she cannot be claimed as a dependent under the qualifying relative criterion. For tax year 2022, for instance, the gross income limit for a qualifying relative is $4,400. If Quinta’s income is above this threshold, it disqualifies her from being claimed as a dependent, irrespective of other factors such as whether she lived with Marcus or his relationship to her. Therefore, since she has income that disqualifies her from being a dependent, the conclusion drawn is that Marcus does not have the ability to claim Quinta as a dependent.

It’s crucial to evaluate all conditions outlined by the IRS, including residency and support tests, but in this scenario, her income is the primary disqualifying factor.