Yes, by what you have mentioned she does not provide more than 50% of her support, she is a student under the age of 24, your daughter, and she isn't married so she remains your Qualified Child and can be placed as a dependent on your Tax Return. If she worked during the summer she may be able to receive a refund from her W2. When she files she must indicate that she is someone else's dependent.
Just for jollies; Below are the requirements set by the IRS for a Qualifying Child:
Five tests must be met for a child to be your qualifying child. The five tests are (each test below is a link to the details):
- Relationship
- Age
- Residency
- Support
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Joint return
