Can I still claim my 24-year-old daughter as a dependent?

[csaunders12]

She turned 24 on 12/31/18, was a full-time student all year, earned a little over $7,000, but we still provided over half her living expenses.

[rjs · Accepted solution]

No, you cannot claim her as a dependent for 2018. Providing support (living expenses) does not make her your dependent. Being a full-time student extends the age requirement to under 24 instead of under 19. But she was not under 24 at the end of the year, so she does not meet the age requirement to be a qualifying child. Her income was more than $4,150, so she does not meet the income requirement to be claimed as a qualifying relative.