My daughter is 28 years old, $2352 as food stamps total year income, not working, appealing for Social Security, I provide more than 50%. Can I claim her as a dependent?

[u4pierre]

She is living with me full time.

[Hal_Al]

Yes.

There are two types of dependents, "Qualifying Children"(QC) and standard ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit, a relationship test and a residence test. Only a QC qualifies a taxpayer for the Earned Income Credit and the Child Tax Credit.

Your daughter is too old to be a QC. But, a person can still be a Qualifying relative dependent, if not a Qualifying Child, if he meets the 6 tests for claiming a dependent:

1. Closely Related OR live with the taxpayer ALL year 
2. His/her gross taxable income for the year must be less than $4150. Welfare payments  (like food stamps) and social security do not count as income, for this test.
3. The taxpayer must have provided more than 1/2 his support. Welfare payments  and social security do count as support NOT provided by the taxpayer (you).
4. He must be a US citizen or resident of the US, Canada or Mexico
5. He must not file a joint return with his spouse or be claiming a dependent of his own
6. He must not be the qualifying child of another taxpayer

[u4pierre]

Thank you so very much, that's amazing how quick and precise you did.

As far as test 3 goes:

I forgot to mention that I am disabled and receives SSDI and that is what I use to provide for my daughter and I.

I don't have other income. Does she still qualify?

Thanks a whole lot!

[xmasbaby0]

If your only income is Social Security disability and you have no tax withheld from your benefits, then unfortunately, claiming a dependent does not help you.  If you had income with tax withheld, then claiming a dependent would get you a $500 credit to apply against your tax liability.  If your only income is Social Security, you do not have a tax liability.  In fact, you do not even have to file a tax return if Social Security is your only income.  Sorry.

[Hal_Al]

The money you hear about people getting for just filing a tax return claiming kids  (not other dependents) requires them to  have some earned income (wages or self employment). Without earned income, they are not eligible for the "refundable" Earned Income Credit or Additional Child Tax Credit (for children under 17)  Both credits are calculated on the amount of earned income you have. No earned income means no "refund". A small amount of earned income means a small refund. 

As the other reply says, with only SSDI or social security income, you do not qualify for a refundable credit.