Yes. See her standard deduction amounts below.
Dependents: Your standard deduction may be reduced if you are
claimed as a dependent on another person's tax return. If you were another
person's dependent during a Tax Year, your standard deduction will generally be
limited to the greater of $1,050 or your earned income
plus $350 up to $12,000.
Qualifying Child
Relationship — the taxpayer’s child or
stepchild (whether by blood or adoption), foster child, sibling or
step-sibling, or a descendant of one of these.
Residence — has the same principal residence as
the taxpayer for more than half the tax year. Exceptions apply, in certain
cases, for children of divorced or separated parents, kidnapped children,
temporary absences, and for children who were born or died during the year.
Age — must be under the age of 19 at the end of
the tax year, or under the age of 24 if a full-time student for at least five
months of the year, or be permanently and totally disabled at any time during
the year.
Support — did not provide more than one-half of
his/her own support for the year.
