21 Years old daughter serving a voluntary mission for our church - Can she be claimed as our dependent?

[Dally P]

Our 21 years old daughter (turned 21 on 2024) was serving a voluntary mission for our church for 18 months (12 of those in 2024) She only received about $240 per month for expenses. Half of the time she was in the USA, the other time in Bolivia. Can we claimed her as dependent?

[KeshaH]

If she wasn't a full time student and you provided over half of her support, you can claim her as a dependent based on the rules of a qualifying relative.