Were you enrolled as a full time student at an accredited institution for any one semester that started in the tax year, for "at least" 5 months of that tax year? If so, and you meet the other 5 requirements, then yes she can claim you as a dependent. All the requirements are:
- Under the age of 24 on Dec 31 of the tax year and;
- Enrolled as a full time student for any one semester that started in the tax year and;
- Was enrolled in a course of study that will lead to a degree or credentialed certification. (a GED is a credentialed certification.) and;
- Was enrolled for at least 5 months of the tax year. The months do not have to be consecutive. If you attended classes Jan - Apr and the graduation date shown on your degree or certification is May 1 or after, then you get to count the entire month of May as one of the 5 months.
- Did not provide more than half of your own support for the "entire" tax year. (scholarships, grants, 529 distributions and any other third party income *do* *not* *count* for the student providing their own support.)
"SUPPORT" includes qualified education expenses, food, housing, clothing, transportation and a reasonable cost for entertainment.
