@avjunior this is the worksheet that assesses whether your child is providing over 50% of their support or not.
if that $21k is going into the bank, I suspect she is a dependent.
The test of dependency doesn't depend on income, it depends on who is covering the expense. She could be making a million dollars and still be your dependent if she doesn't use any of that money to support herself.
Further, where is she living the other 10 months of the year? if you are paying for that (apartment or dorm), that is part of YOUR support of her.
page 16
www.irs.gov/pub/irs-pdf/p501.pdf
