There are two types of dependents--qualifying child and qualifying relative. She is too old to be a qualifying child dependent because she must be UNDER age 24 at year end 2016 to be that type of dependent. However, there is no age limit for a qualifying relative dependent. There is a $4050 income limit and you must have provided more than half her total support for the year. These are just 2 of the 5 requirements listed in my answer to determine if she can be claimed as a qualifying relative dependent.
