---

@Greta wrote:

But mother cannot claim daughter as a dependent. Her trust income and the 2K she earns bring her over the AGI limit. No?

---

You are right that the child would not be a "Qualifying Relative" if the child's Gross Income is too high.

However, because the child is disabled, there is no age limit to be a "Qualifying Child".  So that is why I originally asked, does the child pay for over 1/2 of his own support?  That will help determine if the child qualifies as a "Qualifying Child" (dependent) or not.