Is she providing more than half her own support? You can use the worksheet on p. 16 of IRS Pub. 501 to help you determine that: <a rel="nofollow" target="_blank" href="
http://www.irs.gov/pub/irs-pdf/p501.pdf">http://www.irs.gov/pub/irs-pdf/p501.pdf</a>
She must be under age 24, live with you more than half the year (including temporary absences while away at college) and have NOT provided more than half her own support for you to be able to claim her as a qualifying child dependent.
