You are allowed an exemption for each person you can claim as a dependent. The term dependent means a qualifying child or a qualifying relative. All five (5) tests must be met for a child to be your qualifying child. The five tests are: 1. Relationship; your daughter qualifies under this test. 2. Age; your daughter does not qualify under this test because a child must be under the age of 19 at the end of the year, or a student under age 24, or permanently and totally disabled. 3. Residency; your daughter qualifies under this test because she must live with you for more than half of the year and there are exceptions for temporary absences such as illness, education, business, vacation, or military service. (There is no reference of your filing status and if the custodial parent and noncustodial parent both qualify, only one parent can claim the exemption for a child.) 4. Support; it is unknown if your daughter qualifies for this test because you must have provided more than half of your daughter's support for the year and this is measured in dollars. The amounts included as support and not as support are listed on pages 34-36 of Publication 17 (see below) . If your daughter's military income is more than one-half of her total support you will not be able to claim her as a dependent. 5. Joint return; to meet this test your child cannot file a joint return for the year. To be your dependent, your daughter must meet each and every one of the 5 tests and because she does not meet the age test #2, you WILL NOT be able to claim your daughter as a dependent on your tax return even though we do not know the answer to all 5 tests. Refer to Publication 17, Tax Guide 2014 for Individuals available for download on the IRS website under "Forms and Publications" at www.irs.gov.