Q. Does the summer or winter breaks count as a time at the college ?
A. No.
Q. May the child be claimed as a dependent on the parents tax return (all other dependency tests are satisfied)?
A. Simple answer: No.
As explained at you other post (https://ttlc.intuit.com/community/college-education/discussion/re-if-you-were-a-full-time-student-fo...), there are two types of dependents, "Qualifying Children"(QC) and Other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related).
She cannot be your QC, because she does not meet the the 5 month rule for being a FT student. If she had more than $4700 of income, she cannot be your qualifying relative dependent, either.
