Carl
Level 15

Get your taxes done using TurboTax

Basically, if your daughter meets all the qualifying child requirements, and slept at your house for 183 nights or more in 2015, then you can claim her. The 183 nights do not have to be concurrent. There are other factors too, but be aware that the IRS does not have to recognize any ruling below that of a federal judge. The IRS has their own rules, and only a federal judge or congress can override them.