Deductions & credits

If you don’t claim her you lose the $500 child tax credit but she can apply as much as $1500 toward her tax liability. But since that amount is non refundable she can’t use more than her tax liability. So if her tax liability is less than $500 you are better off claiming her. If you don’t claim her be certain on her return that she checks the box saying that someone else CAN claim her.