Yes You can claim her as a qualifying child if she passes
1. The age test, must be under the age of 19 or, if a full-time student, under the age of 24. There is no age limit if your child is permanently and totally disabled.
2. Residency test, must live with you for more than 1/2 of the year.
3. Support Test, You must be providing for more than 1/2 of their support even while they are working.
4. Nobody else should claim her as a dependent
There is no limit for income.
She will become a qualifying relative if she fails the age test but passes all the other three tests. Then the income limit is $4300.
She can file her own return but should indicate that she is being claimed by you as dependent on your tax return.
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Dependent
