Your daughter can be a “qualifying child” dependent if:
…He/she is not filing a joint return with anyone else.
…He/she does not file a tax return claiming someone else as a
dependent
…He/she is under age 19 at the end of the
year, or a full-time student under age 24 at the end of the year, or
permanently and totally disabled at any time during the year, regardless of
age.
… He/she must have lived with you for more
than half of the year. There are exceptions for temporary absences, children
who were born or died during the year, kidnapped children, and children of
divorced or separated parents.
…He/she cannot have provided more than half
of his or her own support for the year.
IRS Publication 501 on page 20 has a worksheet to help in the
calculation of support.
…He/she is a U.S. citizen, U.S. resident
alien, U.S. national, or a resident of Canada or Mexico, for some part of the
year.
Even if you claim her as a dependent, she will be required to file her own return since her income in 2015 exceeded $6,300. Be sure she indicates on that return that she can be claimed as a dependent on someone else's return if in fact she is your dependent.
