The child satisfies all the requirements of being a child dependent, with the possible exception of the residency test, because it is not clear that the time spent in the dorms is time spent "away at college"?
Yes, you can claim her.
Time living at school is considered only a temporary absence from your home; even if the school is in the same town. For tax purposes, she lived with you all year.
Thanks!! That is, of course, the answer I wanted to hear. What if she moves "off campus" next year: still in college, still in the same town as me, but in an apartment, rather than dorms? Is the answer the same? Does the IRS have written guidelines that answer these questions?
Living off campus, at an out of town school, is still (in most cases) still a temporary absence.
Living off campus, in your home town, would depend on the details, but would probably not pass muster.
From pub 501:
Temporary absences.
You and your qualifying
person are considered to live together
even if one or both of you are temporarily absent
from your home due to special circumstances
such as illness, education, business, vacation,
military service, or detention in a juvenile
facility. It must be reasonable to assume the absent
person will return to the home after the
temporary absence. You must continue to keep
up the home during the absence
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p501.pdf">https://www.irs.gov/pub/irs-pdf/p501.pdf</a>