She under the age of 19, or she is between the ages of 19 and 24 and a full time student for 2016
To be a student, they must be, during some part of each of any 5 calendar months of the year:
A full-time student at a school that has a regular teaching staff, course of study, and a regularly enrolled student body at the school, or
A student taking a full-time, on-farm training course given by a school described in (1), or by a state, county, or local government agency.
The 5 calendar months don't have to be consecutive.
She did not provide more than half of her own support.
This test is different from the support test to be a qualifying relative, which is described later. However, to see what is or isn't support, see Support Test (To Be a Qualifying Relative) , later. If you aren't sure whether a child provided more than half of his or her own support, you may find Worksheet 2 helpful.
She did not file a joint tax return.
An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid.
