the rule is CAN she be claimed as a dependent not Was she claimed as a dependent
here are the rules to determine if she is a qualifying child (dependent)
1) Same principal abode as you for more than ½ the tax year. Temporary absences like for school are ignored
2) If she's not a full-time student, under 19 at the end of the tax year. If a full-time student under 24 at the end of tax year.
Full -time means an individual who during each of 5 calendar months during the calendar year in which the taxable year of the taxpayer begins is a full-time student at an educational organization described in section 170(b)(1)(A)(ii), or is pursuing a full-time course of institutional on-farm training under the supervision of an accredited agent of an educational organization described in or of a State or political subdivision of a State.
3) Hasn’t provided over ½ his/her own support
4) hasn't filed joint return if married (other than to claim refund of taxes paid)
