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If you are eligible to claim your daughter, she cannot claim herself.

If no one is eligible to claim her, she should claim herself-her own exemption.

See Rules For Claiming Dependents

However, if her entire income in 2016 was W-2 wages, she will have no taxable income, and thus her $4,050 exemption will be of no benefit.

Then again, she may elect to file her own return to obtain a refund of her withholding(s).

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