Thank you for the replies. I guess I should have gone in to a little more detail on the actual question.
I understand the basic rules for a dependent. And no, she would not qualify for dependent as dependent relative as her income is too high. The question was centered around the definition of full-time student, specifically does the internship count as being a student. Here is a clause in the internship contract that makes me think it would count (note: the contract is 3-way between our daughter, the employer, and the school, ENSP): "Article IV: Status and Obligation of Student - During his/her internship, the intern remains under the authority and responsibility of ENSP but should be inscribed by the host organization in the specific section of the host company’s Individual Registry of Personnel. "
Thoughts?
