Her father should have long ago lost the privilege to claim her as a dependent. I thought that stopped when a live at home child turned 21. Unless its a special situation, inst it tax fraud for a person to claim a dependent who isn't eligible to be claimed as a dependent? According to the facts of the story, her parents live here and she was living in Wake county, so how could her family continue to claim her as a dependent for tax purposes when she was: 1) Too old 2) Not even living at home to begin with