Just because your daughter did not attend school, is not a reason you would not qualify to claim her as a dependent. Since she was not a full time student for any one semester that started in the tax year, the age requirement and other requirements just change. SO:
If your daughter was *OVER* the age of 18 on Dec 31 of the tax year and:
You provided more than 50% of her support for the tax year and:
She did not earn more than $4050 of earned income for the tax year and:
She will not be filing a joint tax return with anyone else and:
She will not be claimed as a dependent on anyone else's tax return and
SHe will not be claiming any dependents of her own
THEN
She qualifies as your dependent.
