Per AZ,
If you do not claim a dependent exemption for a
student on your federal return in order to allow the student
to claim a federal education credit on the student’s federal
return, you may still claim the exemption on your Arizona
return. For more information, see Arizona Individual
Income Tax Ruling ITR 05-2.
For Arizona income tax purposes, A.R.S. § 43-1001.3 provides that the term “dependent”
has the same meaning as prescribed under I.R.C. § 152.
One of those requirements that the dependent be under age 24. Yours is too old.
https://www.freetaxusa.com/FreeTaxUSA/formdownload?form=az_ITR_05-2.pdf
https://www.law.cornell.edu/uscode/text/26/152
