Claiming Niece as Dependent

No, you cannot claim your niece as a dependent for 2024. Here's why:

While your niece meets the relationship test as a qualifying relative[1], she fails the gross income test. Her income of $25,000 exceeds the $5,050 gross income limit for qualifying relatives in 2024[2].

Additionally, at age 25, she cannot qualify as a qualifying child since she exceeds both the age 19 limit for non-students and the age 24 limit for students[1]