Filing status exemptions and eitc?

Question

Karla is 25, unmarried and was a full-time student from January through June. Karla worked part time but did not provide more than 50% support for herself or her son Sam, who is 1. Karla and Sam lived with Karla's mother Jennifer, 48 the entire year. Karla's wages were $5800, Jennifer's were $25000 and Sam's income was 0.

Answer 1

Outcome:

1) Karla (25 year old mother) will have to file her own tax return.

2) Jennifer (grandmother) will be able to claim her grandson, Sam, as a qualifying child.

3) Jennifer will be eligible to claim the EITC with one qualifying child.

Diagnostics:

Karla made more than the 2018 earnings threshold which is set at $4,150. Even if Karla had been a year younger (24), her student status couldn't qualify her as her mothers dependent because she exceeded the earnings threshold. Karla was unable to meet half of her own support. Thus, she was unable to meet half of her son's support and is disqualified from claiming him. Jennifer is related to Sam in a way that she's able to claim him as a qualifying child, thus enabling her to claim the EITC with one dependent. Had Sam been a qualifying relative, Jennifer would be unable to claim the EITC with one dependent.