Can my daughter be a dependent on my return even if we did not live in the same house?

[jbotic]

Can I claim my daughter as a dependent on my return?  She is over 30, lives in a home I own (not the one I live in), made less the $4150 last year, and I have paid more than 1/2 of her expenses.

[KatrinaB · Accepted solution]

Yes, you qualify to claim her even though she does not live in your home. A daughter is one of the types of relatives that does not have to live in your home to qualify as your dependent. 

Please view the full list of requirements below:

• Do they live with you? Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501. About 30 types of relatives are on this list. A daughter counts as an exception.
• Do they make less than $4,150 in 2018? Your relative cannot have a gross income of more than $4,150 in 2018 and be claimed by you as a dependent.
• Do you financially support them? You must provide more than half of your relative’s total support each year.
• Are you the only person claiming them? This means you can’t claim the same person twice, once as a qualifying relative and again as a qualifying child. It also means you can’t claim a relative—say a cousin—if someone else, such as his parents, also claim him.