Yes, she would not qualify to be your qualifying child if she is over 19 and not a fulltime student at the end of the tax year. She might be able to be claimed as a qualifying relative under the qualifying relative rules. Here is the criteria.
- The person can't be your qualifying child or the qualifying child of any other taxpayer.
- The person either (a) must be related to you in one of the ways listed under Relatives who don't have to live with you, or (b) must live with you all year as a member of your household (and your relationship must not violate local law).
- The person's gross income for the year must be less than $4,300.
- You must provide more than half of the person's total support for the year.
Relatives that don't have to live with you for qualifying relative include:
- Your child, stepchild, or foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)
Based on what you told me, she wouldn't qualify for the AOC unless she was enrolled at least half time for at least one academic period. The academic period could either be a semester or quarter depending on the school.
I don't see though why you wouldn't be able a claim a Lifetime Learning Credit. You might go through your answers. Make sure she is eligible to be your dependent before you work on this section though because that may have disqualified you from claiming the Lifetime learning Credit.
Let us know if this helps.
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