I have a client that supported his 20 year old college girlfriend.  She did live with him all year.   Her W2 Box 1 wages are $5154.00 (under the $5200.00 limit to be claimed as a qualifying relative).  Her box 3 social security wages are $5369. (over the limit to be claimed as a qualifying relative).  I have looked and read and read but can't seem to find which box I should use to qualify her or disqualify her as a dependent.  My gut is saying box 1 but I want to be certain.  Anyone else had this situation? 

If it is box 1 and she has educational credits to be claimed, can my client claim these since she was his dependent?  He states he paid her tuition.  I'm leaning toward yes, he can.