She can claim the tuition deduction. The MA tuition deduction differs from the federal education credits; the dependent can claim the deduction in MA since she was a full year resident. Temporary absences (for school, work, military, or medical care) count as time lived at home.
Massachusetts allows a deduction for undergraduate tuition if the total paid exceeds 25% of the taxpayer's Massachusetts adjusted gross income. Qualified expenses include only those expenses designated as tuition or mandatory fees required for enrollment at an eligible educational institution.
The deduction is equal to the amount by which the tuition payments, less any grants, scholarships, and financial aid received, exceed 25% of the Massachusetts AGI.
For more information, go to the Massachusetts Resident Income Tax Form 1 Instructions, page 21.
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