@tbduvall - I'd like to summarize to make sure everyone is on the same page -
for 2022, a difference would be the "Other Dependent Credit". if you claim her, that is worth a $500 tax credit that you'd lose if you otherwise decide NOT to claim her. Whether you claim her or not is your option; the IRS doesn't care. HOWEVER, on her tax return, she has to click the button indicating she CAN be claimed - her response is the same regardless of which option you take on your tax return. You can't take the 'Child Tax credit' because she is over 16 years old.
for 2023, if she takes a gap year and earns more than $4400, she can NOT be your dependent. There is no option here; she simply doesn't qualify to be your dependent. (if she is back in school in 2024 full time she can again be your dependent for tax purposes. )
