On you 2022 tax return you can claim her as a dependent under the Qualifying Child rules if she meets all the requirements under the rules.
She only needs to file a tax return if she had taxable income from wages on a W-2 and had taxes withheld from the wages to get a refund. If her wages were less than $12,950 she is not required to file a return.
If she has income from self-employment of $400 or more then she is required to file a tax return.
If she files a tax return make sure that she indicated on her tax return that she can be claimed as a dependent.
To be a Qualifying Child -
1. The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them.
2. The child must be (a) under age 19 at the end of the year, (b) under age 24 at the end of the year and a full-time student or (c) any age and permanently and totally disabled.
3. The child must have lived with you for more than half of the year. Temporary absences while away at college are considered living with you.
4. The child must not have provided more than half of his or her own support for the year.
5. If the child meets the rules to be a qualifying child of more than one person, you must be the person entitled to claim the child as a qualifying child.
6. The child must be a U.S. citizen or U.S., Canada or Mexico resident for some portion of the year.
7. The child must be younger than you unless disabled.
