Deductions & credits

No.  The way the rules are worded, if a person can be claimed by someone else, they can't claim a dependent of their own.

 

Your GF can be claimed by you if all the following are true:

  • she lived in your home the entire year
  • she has less than $4200 of taxable income
  • you paid more than half her support.

 

In any case, if her taxable income is less than $4200, her total child tax credit won't be $2000, more like $300, because her earned income is too low to qualify for much of the "Additional child tax credit."