Yes, you can claim her.
A qualifying relative must meet all five of the
following conditions:
- Relationship: The person must live in your
home for the entire year (be a "member of your household") or be
related to you.
- Gross Income: Generally, it must be less
than $4,050 (not including Social Security or welfare.)
- Support: Generally, you must provide more
than half the person's support. Special rules apply for children of divorced or
separated parents or children receiving support from two or more people.
- Marital status:
Generally, a dependent cannot file a joint tax return with a spouse. The only
exception is when the dependent files a joint return only to get a return of
taxes paid and, if separate returns filed, neither dependent or spouse would
have a tax liability.
- Nationality: The person must be a United
States citizen; or a resident or national of the U.S., Canada or Mexico. An
adopted child that is not a US citizen or resident of the US, Canada, or Mexico
must live with you for the entire year.
