She is not a qualifying CHILD. But she is a qualifying Relative. See,
<a rel="nofollow" target="_blank" href="
https://ttlc.intuit.com/questions/1894472-who-is-a-dependent">https://ttlc.intuit.com/questions/1894...>
IRS pub 501, see page 12 for who you can claim as a dependent
<a rel="nofollow" target="_blank" href="
http://www.irs.gov/pub/irs-pdf/p501.pdf">http://www.irs.gov/pub/irs-pdf/p501.pdf</a>
Tests to be a Qualifying Relative (doesn't have to actually be related to you):
1. The person cannot be your qualifying child or the qualifying child of any other taxpayer.
2. The person either (a) be related to your in one of the following ways:
…Your child, stepchild, foster child, or a descendant of any of them
…Your brother, sister, half brother, half sister, stepbrother, or stepsister.
…Your father, mother, grandparent, or other direct ancestor, but not foster parent.
…Your stepfather or stepmother.
…A son or daughter of your brother or sister.
…A brother or sister of your father or mother.
…Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
OR must have lived with you ALL YEAR as a member of your household (and your relationship must not violate local law).
3. The person's gross income for the year must be less than $4,050 (social security does not count).
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
