Daughter, 24 years, full time graduate student, only income was student loans, dependent?

[smokey21]

May I claim my daughter as a dependent?

[DanielV01]

It depends.  If she turned 24 before Dec. 31, the rules for claiming her have changed, but you still may be able to do so.  If she earned less than $4050 of reportable income (student loans are not income), and you provided more than half of her support, she is still your dependent.  As such, you could claim any education expenses as well, if you qualify.  Since she is a graduate student, however, this will be for the Lifetime Learning Credit.  Here is an FAQ on this credit:  https://ttlc.intuit.com/replies/5358151