Can I claim money from a 529 fund as my supporting my 22 year old daughter?

[Critter]

If the child is a full time student then support from you  is not an issue ... the dependent just could not pay more than 1/2 of their support.

[Hal_Al · Accepted solution]

Yes, if you are the "owner" of the plan. 

Actually, the answer is only probably yes."The IRS has not given guidance on how distributions from Sec. 529 plans affect the support tests." Source: http://www.journalofaccountancy.com/issues/2012/mar/20114558.html

For 529 plans, there is an “owner” (usually the parent), and a “beneficiary” (usually the student dependent). The "recipient" of a distribution from the plan (reported on IRS form 1099-Q) can be either the owner or the beneficiary depending on where the money was sent. When the money goes directly from the Qualified Tuition Plan (QTP) to the school, the student is the "recipient". It would probably help your support argument if you designated the distribution to come to you.

As others have indicated, for a 22 year old, support is not usually an issue, unless the child lives on her own or with the other parent. If she lives with the other parent, support is still not relevant because the student is still the "Qualifying child" of that parent.