Adult children can be claimed as a "Qualifying Relative" without living with you the entire year or even half of the year, if you can meet all of the other rules. The daughter who got out of prison was supported by the state for most of the year so you may have a difficult time trying to show you paid more for her support than the state did.
Here are the other rules for claiming an adult child as a Qualifying Relative. Be sure to click the blue hyperlinks for more information and a worksheet to help you with the other daughter.
Qualifying Relative:
You provided more than half of their support.
They made less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)
They live with you (365 days in the year) or they are related to you.
They aren’t a dependent on someone else’s taxes.
They aren’t doing their taxes with a spouse (married filing jointly).
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They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
You can’t claim a dependent if you are a dependent on someone else’s taxes. Use the link here for more information. Rules for Claiming a Dependent on Your Tax Return
IRS Worksheet to Determine Support (click this link to print the worksheet)
