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Deductions & credits
No, a dependent can NOT "claim themselves" if they qualify as a dependent of somebody else. She must say she CAN be claimed by somebody else, and that disqualifies her from 'claiming herself'.
However, for purposes of Educational credits, she CAN qualify for the educational credit (assuming she meet the other criteria) if you do not actually claim her. So that is the purpose of the secondary question asking if somebody actually claimed her.
March 27, 2020
5:47 PM