A 24 yo child living at parents home who made 14,600 in unemployment. Besides the unemployment the child made less than 4,300 (which would allow him to be claimed as a dependent). First question is, does unemployment count toward the 4,300 that would remove him from being a dependent?
If yes, does the 10,200 of unemployment that became non taxable in 2020 count toward the 4,300? Because its possible that on his Schedule C he may have had a loss which would put him under the 4,300 if the 10,200 doesn't count.