Assuming you are the parent, since she is 28 years old, five requirements must be met in order for her to qualify as your dependent on your 2019 tax return.
- Can not have more than $4,100 of taxable income. (I expect that to be increase by at least $50 before 2020)
- Must have lived in your household for at least the last 6 months of the tax year.
- You must have provided more than 50% of her support for the entire year.
- Must not be married.
- Has not been declared medically disabled by a licensed medical professional
If the first four above requirements are not met, then you can not claim her as your dependent. However, if she was declared medically disabled and unable to support herself, the rules are different. So let us know if medical disability applies.
