It depends. You may be able to claim your daughter as a qualifying child if:
- She is under 19, or a full-time student and under 24 years of age. There is no age limit if he is permanently and totally disabled.
- Shee lives with you for more than half of the year (Temporary absences, like going to college does not count)
- He provides less than half of his support for the tax year
- You are the only person claiming her
See the article below for the rules about claiming a qualifying child.
Here is a worksheet that will help you determine if you provide more than half of your daughter's support:
If she doesn't qualify as a qualifying child, you may be able to claim her as a qualifying relative if she meets the requirements below:
- You provided more than half of her support.
- She made less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)
- She lives with you (365 days in the year) or they are related to you.
- She isn't a dependent on someone else’s taxes.
- She isn't doing their taxes with a spouse (married filing jointly).
- She is 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
See Rules for Claiming a Dependent on Your Tax Return