For tax year 2017, yes, she qualifies as your dependent if all of the following (under Qualifying Child) are true:
Qualifying child
- They are related to you.
- They aren't claimed as a dependent by someone else.
- They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren’t filing a joint return with their spouse.
- They are under the age of 19 (or 24 for full-time students).
- No age limit for permanently and totally disabled children.
- They live with you for more than half the year (exceptions apply).
It is usually best for you to claim her. She can still file her own return (and not claim her exemption) to get back what she paid in income taxes on her W-2.
