My daughter is 26, just finished community college, and is living at home with me until she gets a job. Can I still claim her as a dependent? State: VA if that matters.
Both rules are required to be met and are designed to award the dependent to one and only taxpayer. Under the qualifying child rules, the child must live with you for more than half the year. Under the qualifying relative rules, the taxpayer must provide more than half of the dependent's total support. Thus if your daughter lives with you for more than half the year and you provide more than 50% of her support, then you should be safe claiming her as a dependent.