Daughter was 23 during 2010. She was not a full time student, lived at home, we paid monthly living expenses, car insurance, etc. throughout the year. She earned $14,000 during 2010.

Can we claim her as a dependent our taxes?

Can we claim her as a dependent our taxes?

No - because since she is not under age 19 and is not a full time student, you may claim her as your dependent only if her income was less than $3650 last year. Since she made more than that, she can not be your dependent.