Other Dependent Income Limit 2023

[parvitstax]

The income limit is $4700

Other dependent (Taxpayer's 95 year old Father) received $4714.53 in Taxable Pension Income. 

Is the income limit Gross Income (taxable + untaxable)? In that case, parent's income would be $4760 in gross distribution. 

Is there any way to still claim the parent who earned slightly more than the limit? 

[Jim-from-Ohio]

Income test does not include tax-exempt income but even without that $4,714.53 is not less than $4,700.00.  I don't see how they would qualfy for 2023 tax year.